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Contents

Official guidance
PAYE Manual

PAYE65000 · Employment maintenance: employment agencies

  • PAYE65001 · Introduction
  • PAYE65010 · Agency schemes - general
  • PAYE65015 · Agency schemes - employer education
  • PAYE65016 · Agency schemes - employer education (Action Guide)
  • PAYE65020 · Agency schemes - initial meeting
  • PAYE65021 · Agency schemes - initial meeting (Action Guide)
  • PAYE65025 · Agency schemes - forms
  • PAYE65030 · Agency workers and claims to JSA
  1. Employment maintenance: employment agencies: contents
  2. Employment maintenance: employment agencies: agency workers and claims to JSA

PAYE65030 | Employment maintenance: employment agencies: agency workers and claims to JSA

From HM Revenue & Customs · PAYE Manual

Jobseeker’s Allowance (JSA) may be paid for odd days between periods of work in certain employments, for example

  • Employment agency workers

  • Part time workers

  • Supply teachers

  • Some dock workers

Sometimes this is referred to as an 'interrupted’ employment.

Since the employer does not issue form P45 Part 1 or Full Payment Submission (FPS) leaver information in these circumstances, there is no P45 Parts 2 and 3 for the JSA claimant to hand to the Department for Work and Pensions.

You should follow the guidance at PAYE78000 onwards if the individual has

  • An existing employment

And

  • Claims JSA

You should follow the guidance at PAYE78000 onwards if the individual has

  • An existing JSA claim

And

  • Obtains casual employment (such as agency work for less than a week or below the Lower Earnings limit (LEL))

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