# The Employment and Support Allowance Regulations 2013, Regulation 4: Rounding of fractions


For the purposes of these Regulations—
(a) where any calculation under these Regulations results in a fraction of a penny, that fraction is, if it would be to the claimant’s advantage, to be treated as a penny, but otherwise it must be disregarded;
(b) where an employment and support allowance is awarded for a period which is not a complete benefit week and the applicable amount in respect of the period results in an amount which includes a fraction of a penny, that fraction is to be treated as a penny.

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Source: https://www.legislation.gov.uk/ukdsi/2013/9780111531877/regulation/4 (the official version)
Page: https://openlegislation.uk/draft-employment-and-support-allowance-regulations-2013/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.