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Contents

Official guidance
PAYE Manual

PAYE78000 · PAYE operation: taxation of jobseeker’s allowance

  • PAYE78001 · Introduction
  • PAYE78015 · Current year PAYE repayments
  • PAYE78020 · DWP investigation
  • PAYE78025 · Employment agency: part time and similar workers
  • PAYE78030 · JSA claimed but employment continues
  • PAYE78035 · Normal cases, who makes payment
  • PAYE78045 · Payment of benefit by employer
  • PAYE78050 · Receipt of form P181
  • PAYE78060 · Reports of JSA figures
  • PAYE78065 · Self employed individuals
  • PAYE78070 · Share fishermen
  • PAYE78075 · Special cases
  • PAYE78085 · Temporary short time working compensation scheme
  • PAYE78090 · Temporary stop claimants and strikers
  • PAYE78095 · Two schemes in operation for JSA
  • PAYE78100 · What the department for work and pensions does
  • PAYE78105 · Who calculates taxable benefit
  1. PAYE operation: taxation of jobseeker’s allowance: contents
  2. PAYE operation: taxation of jobseeker’s allowance: employment agency: part time and similar workers

PAYE78025 | PAYE operation: taxation of jobseeker’s allowance: employment agency: part time and similar workers

From HM Revenue & Customs · PAYE Manual

Some individuals claim Jobseeker’s Allowance when their employment continues but they have no work 'at present'. They range from oil rig workers and dock labour to bakery workers and supply teachers. The action to be taken depends on whether individuals are already drawing benefit when they start with the agency or employer.

The following related subjects are available in this section

  • ‘JSA Claimed But Employment Continues’ (PAYE78030)

  • ‘Special Cases’ (PAYE78075)

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