Decision Makers Guide - DMG26052

Particular kinds of employment: Calculating director's income - WFTC only: Earnings - calculation of net earnings


Divide the earnings received in the assessment period by the number of weeks in the assessment period to calculate the weekly earnings. In most cases this will be 52 weeks unless the director has had whole weeks
1) during which no activities as a director have been carried out and
2) for which no earnings have been received.

The decision maker should disregard these weeks from the assessment period.





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