PAYE78030 - PAYE operation: taxation of job seekers allowance: JSA claimed but employment continues

In some types of employment it is normal for an employee to be without work for short periods from time to time. Examples are

• Employment agency workers
• Part time workers
• Supply teachers
• Certain dock workers

Jobseekers Allowance may be paid for odd days between periods of work. Payments of benefit are dealt with under the Special Case provisions. For further information see PAYE78075.

The employer would not issue a form P45 part 1 because it is likely that the employment will continue. The main record would continue to be live.