PAYE65040 - employment maintenance: employment agencies: agency workers and claims to JSA

Jobseekers 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

Some times this is referred to as an 'interrupted’ employment.

Since the employer does not issue form P45(1) in these circumstances, there is no P45 Parts 2 & 3 for the JSA claimant to hand to the Department for Work and Pensions.

You should follow the guidance at PAYE78000 onwards if the taxpayer has

• An existing employment

And

• Claims JSA

You should follow the guidance in PAYE78000 onwards if the taxpayer has

• An existing JSA claim

And

• Obtains casual employment (such as agency work)