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))