| SPM20805 |
Earnings used to calculate AWE |
| SPM20810 |
Definition of relevant period |
| SPM20815 |
Employee paid in multiples of a week |
| SPM20820 |
Mistimed Payments |
| SPM20825 |
Employee paid monthly with contractual pay day is paid early because of a public holiday |
| SPM20830 |
No fixed pay period |
| SPM20835 |
How directors are paid |
| SPM20836 |
Directors - Payment in advance of Annual Vote |
| SPM20840 |
Baby is born during or before the QW |
| SPM20845 |
Earnings covered by a PAYE Settlement Agreement and subject to Class 1B NICs |
| SPM20850 |
Part of wages paid as childcare/nursery vouchers |
| SPM20855 |
Pay awards - General |
| SPM20860 |
Example - Backdated pay award - (pre 6 April 2005) |
| SPM20865 |
Pay award made between start of the relevant period and the end of the employee's statutory maternity leave |
| SPM20870 |
Employees not paid during set holidays, such as teachers |
| SPM20875 |
Backdated pay awards - Effect of MA |
| SPM20880 |
Backdated pay award paid in relevant period |
| SPM20885 |
Backdated pay award - included in a PAYE Settlement Agreement |
| SPM20890 |
Backdated pay awards made before 12 June 1996 |
| SPM20895 |
Payments made on termination of employment |
