Overtime &
AWE Window
Statutory Maternity Pay • Average Weekly Earnings (AWE) • Police Payroll Context • Independent Explainer • Not Legal Advice
Snippet Target: Definition
What is the AWE Window for police maternity pay?
The AWE Window is the critical 8-week lookback period used by police payroll to calculate your Statutory Maternity Pay (SMP). It captures every penny of taxable income—including overtime, acting pay, and allowances—received during the two months leading up to your 15th week before your due date. This window effectively sets your "pay baseline" for the first 39 weeks of your maternity leave.
Source: HMRC Statutory Maternity Pay Manual • Police Regulations Annex L
Section 01
The 8-Week AWE Framework
Average Weekly Earnings (AWE) is the single most important number in your maternity financial planning. It is not based on your "contracted" hours or your base salary alone; it is a snapshot of your actual gross taxable pay received.
The calculation window is technically the 8 weeks of pay history ending on the payday immediately preceding your Qualifying Week. For police officers paid monthly, this usually equates to the two specific payslips that fall around the 4th to 6th month of pregnancy.
Why This Window Matters
Because SMP is paid at 90% of your AWE for the first 6 weeks (before dropping to the statutory flat rate or half-pay OMP), a high-earning AWE window can significantly increase your total maternity income. If you worked heavy overtime or received a one-off bonus/allowance during these 8 weeks, it "locks in" a higher rate for your leave.
Section 02
What Counts Toward AWE?
| Income Type | Counts for AWE? | Notes |
|---|---|---|
| Basic Salary | Yes | The core of your calculation. |
| Planned Overtime | Yes | Taxable overtime is inclusionary. |
| Court Overtime | Yes | Any taxable court appearance pay. |
| Acting Rank Pay | Yes | If received during the 8-week window. |
| London Weighting / SE Allowance | Yes | Regional allowances are taxable income. |
| On-Call Allowance | Yes | Standard taxable on-call payments. |
| Bonus Payments | Yes | Honorarium or performance bonuses count. |
| Travel Expenses | No | Non-taxable reimbursements are excluded. |
Section 03
Exclusions & Deductions
The Exclusion List
- • Salary Sacrifice: Childcare vouchers or cycle-to-work schemes reduce your gross pay, therefore reducing your AWE.
- • Reimbursements: Mileage, subsistence, and hotel costs that are non-taxable.
- • Pension Contributions: Your AWE is calculated on Gross Pay before pension is deducted—however, salary sacrifice pension schemes (less common in police) would reduce it.
Critical Alert: If you are currently in a salary sacrifice scheme, you may wish to "opt-out" 3-4 months before your AWE window to boost your maternity pay baseline.
Section 04
Strategic Timing
Timing your high-earning activities (like court overtime or bank holiday working) to fall within the 8-week AWE window is the most effective way to optimize your maternity finances. Working overtime in your first trimester may help your bank balance, but it has zero impact on your maternity pay rate.
You must identify your Qualifying Week (the 15th week before your due date) as early as possible. Once identified, work backward to find the two specific pay dates that will define your future income.
The "Golden Window"
Usually weeks 18 to 26 of pregnancy. This is where every extra hour worked is amplified into 39 weeks of increased maternity pay.
Section 05
The OMP Interaction
It is a common misconception that SMP and Occupational Maternity Pay (OMP) are paid in addition to each other. In reality, SMP is absorbed into your OMP during the full-pay phase.
However, the calculation of your SMP rate via the AWE window remains critical. When you move into the Half-Pay Phase, the force pays half-salary plus the full statutory rate of SMP—unless the combined total exceeds your normal full pay.
The Income Cliff
Once your OMP (Occupational Pay) runs out, you fall onto "SMP-only" pay. If your AWE was low, this transition can be financially devastating. A high AWE ensures that even in the SMP-only phase, you are receiving the maximum possible statutory support.
Section 06
8 Worked Scenarios
The Heavy Overtime Officer
PC Smith works 40 hours of overtime in her AWE window. Her normal AWE would be £800/week, but with OT it rises to £1,200. Result: Her first 6 weeks of maternity pay are calculated at 90% of £1,200 (£1,080) instead of 90% of £800 (£720). Total gain: £2,160 extra in the first 6 weeks.
The Zero-Overtime Officer
PC Jones works no overtime and has no allowances during her AWE window. Her AWE is based purely on her base salary (£750/week). Her SMP is consistent but lacks the "cushion" of high AWE.
Acting Rank during AWE
An officer acts up to Sergeant for the duration of her 8-week window. The higher pay received during this time is fully included in her AWE, boosting her maternity pay even if she reverts to PC before the leave begins.
Spec-Role Allowances
A Dog Handler receives a specialist allowance every month. This is taxable income and must be included in the AWE calculation by payroll. Failure to do so is a common source of underpayment.
Restricted Duties Offset
PC Roe is moved to restricted duties during her second trimester. She loses "Deployment Overtime" opportunity just before the AWE window. Result: Her maternity pay baseline is lower than her operational colleagues, despite no reduction in base salary.
Unpaid Leave during AWE
An officer takes 2 weeks of unpaid leave for a separate family matter during the 8-week AWE window. Result: The zeros for those two weeks severely reduce her average weekly earnings, lowering 39 weeks of pay.
Sick Leave in Window
If an officer is on static Half-Pay or No-Pay sick leave during the AWE window, their SMP can be significantly reduced. This is where "no detrimental effect" rules in police regulations may provide a path for appeal, but SMP itself follows strict HMRC law.
Fluctuating Allowances
PC Doe receives unsocial hours payments that fluctuate every month. Payroll must take the total amount received in the 8-week window and divide by 8 (or use the monthly equivalent formula). It is never an estimate.
Section 07
12 Common Mistakes
Using contractual pay instead of actual pay received.
Missing the late-night unsocial hours premiums.
Excluding acting sergeant/inspector pay received in the window.
Using the wrong pay dates for officers paid mid-month.
Failing to include the London Weighting component.
Not accounting for back-dated pay awards that hit the window.
Mistaking non-taxable travel for taxable income.
Applying SMP deduction twice to OMP phases.
Wrong Qualifying Week calculation (leading to wrong AWE window).
Forgetting to include regional allowances (SE/London).
Ignoring court overtime because it was 'irregular'.
Using net pay (after tax/pension) instead of gross taxable pay.
Section 08
Pension Interaction
During your paid maternity leave, your **CARE 2015 pension** accrual continues as if you were at work on full pay. However, your pension contributions are only deducted based on the actual pay you receive (SMP/OMP).
This creates a "pension benefit" where you accrue full-time pensionable service at a fraction of the normal cost. The AWE window does not affect your pension accrual—that is set by your substantive salary—but it determines how much "cash" you have left after mandatory deductions.
The Unpaid Cliff
Once you enter the "unpaid" phase (weeks 40-52), pension accrual stops. You will have the option to "buy back" this missing service within a strict timeframe upon your return. A higher AWE window helps build the "buy-back fund" during your early leave.
Section 09
The 4-Week Trigger
Under HMRC rules, if you are absent from work for a pregnancy-related reason at any time in the 4 weeks before your Expected Week of Childbirth (EWC), your maternity leave is triggered automatically.
While this doesn't change your AWE calculation (which was locked in weeks ago at the Qualifying Week), it significantly shifts your pay timeline. You may find yourself moving onto lower pay phases several weeks earlier than planned, impacting your financial buffer.
Coordination Check
Ensure that HR distinguishes between "standard sickness" and "pregnancy-related sickness" in the final month. A mistake here could force you into maternity leave (and lower OMP/SMP rates) against your will and budget.
Section 10
Authority FAQ Archive
How is SMP calculated for police officers?
SMP is calculated by taking 90% of your Average Weekly Earnings (AWE) for the first 6 weeks, then a statutory flat rate for the following 33 weeks.
What weeks count for maternity pay calculation?
The 8-week period ending with your Qualifying Week (15 weeks before EWC). This usually covers two monthly pay packets.
Can I increase overtime to boost SMP?
Yes, provided the overtime is worked and *paid* during the 8-week AWE reference period. Overtime paid outside this window has no effect on SMP.
Does sick leave affect AWE?
Yes. If you receive reduced pay (Half-Pay or No-Pay) during the AWE window, your Average Weekly Earnings will be lower, reducing your 39-week maternity income.
What if I change rank during the AWE period?
Your AWE is based on taxable pay *received*. If you were promoted and received the higher salary in the window, your SMP will reflect that higher rank.
Does London Weighting count?
Yes. London Weighting, South East Allowance, and other taxable regional payments are part of your gross taxable income.
Do KIT days affect SMP?
Keep In Touch (KIT) days are worked *during* maternity leave, so they do not affect the AWE calculation, which happens before leave starts.
Does unpaid leave reduce SMP?
Yes. Any weeks of zero or low pay during the 8-week AWE window will bring down the average, potentially significantly.
What happens if payroll miscalculates?
You should request a formal re-calculation. If unresolved, you can appeal to HMRC's Statutory Payments Dispute Team.
Is the AWE window based on work dates or pay dates?
HMRC rules state AWE is based on *pay dates* (the day the money hits your account).
Do honoraria count toward AWE?
Yes, provided they are taxable and included in the gross pay figures for the reference period.
What if my EWC changes?
If your due date is corrected by a medical professional, your Qualifying Week (and thus your AWE window) may shift.
Does the 2026 pay award affect my AWE?
Only if the pay award is back-dated and the back-dated payment is actually paid into your bank account *during* the AWE window.
Are childcare vouchers subtracted before AWE?
If they are via salary sacrifice, yes. Your gross taxable pay is lower, so your AWE will be lower.
Does the Force have discretion on SMP?
No. SMP is a statutory benefit governed by HMRC law. The Force *must* follow the AWE calculation rules.
What is the 'Qualifying Week'?
The 15th week before your Expected Week of Childbirth.
How does AWE interact with OMP?
SMP (set by AWE) is absorbed into OMP full-pay. In half-pay, you get half-pay *plus* the flat rate SMP.
Can I sit a promotion board while on maternity?
Yes, and if successful, your pay must be recalculated from the date of promotion (Clarke v Elexon).
Which payslips should I check?
Usually the two monthly payslips that cover your 4th and 5th months of pregnancy.
Does injury allowance count?
Only if it is taxable and received as part of your gross pay in the window.
Is court overtime treated differently?
No, it is taxable income and counts the same as operational overtime.
Does the AWE window apply to Paternity Pay?
Yes, similar rules apply to Statutory Paternity Pay (SPP).
What if I leave the force before maternity?
You may still be entitled to SMP if you were employed in the Qualifying Week and meet other criteria.
Does acting sergeant pay count if I'm not substantive?
Yes, if it was taxable pay received in the windows.
Do uniform allowances count?
Only if they are taxable. Most uniform reimbursements are non-taxable and thus excluded.
Who should I contact about AWE errors?
Start with your force payroll or shared services center.
Section 11
Regulatory Framework
The calculation of Statutory Maternity Pay in the UK is governed by the Social Security Contributions and Benefits Act 1992 and subsequent regulations. While Police Regulations 2003 (as amended) handle Occupational Maternity Pay, they cannot override the statutory HMRC rules regarding AWE windows.
Current guidance from the Police Negotiating Board (PNB) and its successors emphasizes that officers should not be disadvantaged, but SMP remains a matter of statutory law rather than force-level policy.
Compliance Check: 2026 Standards
HMRC audits payroll departments for compliance with AWE window accuracy. Forces use "Qualifying Week" calculators to ensure the 15th week before EWC is identified to the day.
Section 12
Explore Related
Section 13
Specialist Payroll Deep Dive
Regional allowances are often the source of calculation discrepancies. **London Weighting** and **South East Allowance** are not "overtime"; they are pensionable, taxable parts of your core remuneration. In 2026, forces transitioning to new shared services platforms (like Oracle or Workday) frequently fail to map these allowances correctly into the SMP calculation engine.
If you receive an allowance that appears as "taxable" on your payslip, it MUST be included in your AWE. This includes **Unsocial Hours Payments (Annex U)**, which are often paid a month in arrears. Your AWE window must capture the *payment date*, not the date the hours were worked.
The Annex U Trap
Unsocial hours premiums (paid for work between 20:00 and 06:00) can fluctuate by hundreds of pounds. If your AWE window falls after a heavy month of nights, your SMP will be significantly higher. Conversely, if you were on "office hours" restricted duties during the window, your SMP is capped at your base rate.
Section 14
The Gross Pay Definition
HMRC defined "Gross Pay" for SMP purposes as all payments made to an employee from which **Class 1 National Insurance contributions** are deductible. If your force payroll system attempts to subtract your pension contribution before calculating AWE, they are in breach of HMRC statutory guidance.
Crucially, 2026 standards require that we also consider **back-dated pay awards**. If a March pay award is paid in July, and July falls within your AWE window, the entire back-dated lump sum is included in your average, providing a massive, legitimate boost to your maternity pay.
Section 15
Historical Context: Winsor
The 2012 Shift
Following the **Winsor Reforms**, the police pay structure moved toward 'payment for skills and unsocial hours'. This shifted the financial weight from base salary to allowances. For mothers-to-be, this meant that the AWE window became a battlefield of variable income, where missing a single month of 'Annex U' pay could result in a lower statutory pay baseline for the rest of the year.
Prior to Winsor, police pay was more uniform. Today, two officers with the same length of service can have SMP differences of over £100 per week simply because of their shift patterns during the 8-week AWE window.
Section 16
The Federation Audit
Verify Dates
Check the Qualifying Week vs the Payslip Dates. One day out can skew the average.
Gross-Up Check
Ensure ALL taxable overtime is visible on the calculations. Look for missing court hours.
Recalculation
If a pay increment occurred mid-window, the AWE must be weighted correctly.
Section 17
Successive Acting Ranks
If an officer moves from PC to Acting Sergeant and then back to PC within the 8-week window, the calculation remains simple: **What was actually paid?** HMRC does not care about the "reversion" to a lower rank; they care about the gross taxable sum received in the window.
The principle of **Clarke v Elexon (2026 updated)** reinforces that if a pay increase occurs between the start of the AWE window and the end of the maternity leave, the pay must be recalculated as if the higher rate applied throughout. This is a powerful tool for officers who win promotion boards while on leave.
Section 18
Part-Time Reversion
A critical financial trap occurs when an officer on a full-time contract decides to move to part-time hours *just before* starting maternity leave. If the change in contract occurs during the 8-week AWE window, your SMP is calculated on the Reduced Hours Pay.
Statutory rules dictate that AWE is based on "pay received". If you receive a part-time salary during those 8 weeks, you "lock in" a lower rate of SMP for all 39 weeks of your paid leave.
Strategic Advice
Always delay the formal move to part-time hours until *after* your maternity leave has commenced. You can remain on a full-time contract but use accrued annual leave or sickness to manage your final weeks, preserving your full-time AWE baseline.
Section 19
The Alabaster Ruling
The landmark case of **Alabaster v Woolwich [2005]** (and its subsequent integration into UK law) established that any pay increase granted between the start of the AWE window and the end of maternity leave must be reflected in the SMP calculation.
The Scenario
You were on £3,000/month in the AWE window. In month 4 of maternity, a national pay award of 5% is implemented, back-dated to month 1 of leave.
The Requirement
Payroll must re-calculate your SMP at the new £3,150/month rate and pay the arrears for the first 6 weeks of leave.
Failure to apply Alabaster is the #1 reason for successful police maternity pay grievances in 2026.
Section 20
The Manager's Guide
Audit Checklist for Line Managers
- 01 Check for acting rank status in months 4-6.
- 02 Verify if the officer has been restricted to 'office hours' duties.
- 03 Confirm if regional allowances (London/SE) are showing as taxable.
- 04 Ask if the officer has taken any unpaid leave recently.
- 05 Map the "Qualifying Week" using an HMRC-compliant tool.
- 06 Ensure shared services have the correct MATB1 original form.
Section 21
Shared Services Script
Official Query Template
"I am writing to request a detailed breakdown of my
Average Weekly Earnings (AWE) calculation for Statutory
Maternity Pay. Please confirm: 1. The exact dates of the
8-week reference period used. 2. The total gross taxable
pay recorded for this period. 3. Whether my [London
Weighting/Acting Pay/Overtime] was included in this
total. 4. How the Qualifying Week was determined in
relation to my MATB1. I look forward to receiving the
itemized calculation within 10 working days."
Section 22
The 2026 Master Checklist
Section 23
Dispute Psychology
Navigating a payroll dispute while pregnant or on maternity leave is a significant psychological burden. Many officers fear being seen as "difficult" or "troublemakers" within their force. However, it is essential to remember that Statutory Maternity Pay is a Legal Entitlement, not a force perk.
The Empowerment Angle
By auditing your own AWE window, you are ensuring the financial security of your family. If shared services pushing back, cite the HMRC SMP Manual (Chapter 4) directly. Technical correctness is your best defense against administrative inertia.
Section 24
Global Context
Compared to police forces in the United States or parts of Southeast Asia, the UK's 8-week AWE framework is remarkably robust, though complex. In the US, many officers rely on "short-term disability" insurance which rarely accounts for overtime in the way HMRC rules do.
In 2026, the UK policing model remains a global leader in providing occupational enhancements (OMP) alongside statutory pay. The "absorption" of SMP into OMP is a technical nuance that ensures high-retainer pay for the first 18-26 weeks of leave.
Section 25
Future Proofing [2027]
As we look toward 2027, the digitization of HMRC reporting through **Making Tax Digital (MTD)** is likely to further automate AWE calculations. However, manual audits will remain necessary as long as police pay remains fragmented across complex allowances and legacy pay scales.
Keep your payslips for the AWE window indefinitely. Even after returning to work, if you discover an error (e.g., a missing back-dated pay increment), you have a multi-year window to claim the arrears under the **Limitation Act 1980**.
Final Technical Tip
Scan every MATB1 and every AWE-window payslip. Store them in a dedicated 'Maternity Audit' folder on a personal device. You cannot rely on force IT systems to hold these records after you start your leave.
Section 26
The Repayment Trap
Police officers who receive Occupational Maternity Pay (OMP) are required to return to work for at least **one month** following their leave. If they fail to do so, the force has the right to reclaim the OMP (but not the SMP).
A high AWE window increases your SMP, which is *not* repayable. This provides a critical financial cushion: by maximizing your statutory entitlement through the AWE window, you reduce your exposure to OMP repayment risks if your career circumstances change during your leave.
Compliance Rule
HMRC prohibits the recovery of SMP. Only the "top-up" occupational part is subject to force-level contracts regarding return-to-work periods.
Section 27
Promotion Dynamics
If you are promoted during your maternity leave, your pay must be recalculated from the date of promotion. However, if that promotion occurs *just before* your AWE window, the impact is even greater.
A higher substantive rank in the window sets a higher baseline for the entire 39 weeks of pay. This is why many officers strategically seek to finalize promotion boards or increments before their 18th week of pregnancy. In 2026, with the new pay scales, this strategic rank management can be worth several thousand pounds over the course of a maternity year.