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HMRC internal manual

Employment Income Manual

Social security benefits: jobseeker's allowance paid during strikes and back to work bonus

Someone who is involved in a strike or trade dispute cannot claim JSA.

Where that person is part of a couple, his or her husband, wife or civil partner may be able to claim JSA but will not receive any extra benefit in respect of the person who is on strike. In these circumstances the JSA is still paid under the JSA payment system.

The JSA is the taxable income of the person making the claim and the taxable maximum is the basic personal allowance paid in respect of that person.

Back to work bonus

Back to work bonus is an extra payment made to people who move from part-time to full-time work (or in some cases stop claiming either income support or JSA for some other reasons).

It is based on part-time earnings declared while the person was working part-time and claiming JSA or income support. Back to work bonus is not taxable (Section 677(1) ITEPA 2003).