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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
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Employment maintenance: employment agencies: agency workers and claims to JSA

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))