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))