PAYE78032 - PAYE operation: taxation of jobseekers allowance: JSA claimed and employment continues (Action Guide)

Initial action

Steps 1 - 3

Review individual’s record

Steps 4 - 6

Issue a revised code

Step 7

1.

Select the EMPLOYMENT SUMMARY screen to view the relevant employment

2.

View the entries in more detail by going to the EMPLOYMENT DETAILS screen

3.

Before proceeding check the CONTACT HISTORY screen to view notes and to check previous actions taken

4.

If JSA is continuing and a record for the JSA employment is not shown on the EMPLOYMENT SUMMARY screen

• Select the Edit Record icon to the right of the current primary employment

• Amend the Employment type field from primary to secondary, select [Save]

• From the EMPLOYMENT SUMMARY screen press the [Insert] button so a primary employment for JSA can be inserted

• Set creation source as User

• Set the JSA indicator, select [Save]

• Update the CONTACT HISTORY screen to show action taken in accordance with PAYE105020 

• See step 6

5.

If the continuing employment is shown as the primary employment on the EMPLOYMENTS SUMMARY screen and the continuing JSA record has been potentially ceased

• Select the Edit Record icon to the right of the continuing employment

• Set employment type to secondary, select [Save]

• Select the Edit Record icon to the right of the potentially ceased JSA employment

• Set Employment Type to Primary and unset Potentially Ceased indicator, select [Save]

• Update the CONTACT HISTORY screen in accordance with PAYE105020 and show JSA commencing details and amount of JSA being received

• See step 6

6

Use the CLAIMS HISTORY screen and P242 Chart to estimate the amount of Jobseeker’s Allowance using the dates entered on the claim

• A start date will only be shown if an AWARD has been made

• If no date of leaving is shown against an AWARD entry, the benefit is still in payment at this point in time

• The calculated figure should be entered onto the EMPLOYMENT ESTIMATED EARNINGS screen for the JSA employment, see step 7. It must not be entered onto the IABD TAXABLE SOCIAL SECURITY BENEFIT screen

Note: You can identify which JSA has resulted in benefit being awarded on the CLAIMS HISTORY screen as the event type will show AWARD

Note: Before issuing a revised code consider the individuals employment history and the previous tax codes operated during the year see PAYE61205 

7.

View the IABD LANDING SCREEN

• Enter the individuals Employment Estimated Earnings, see PAYE130045, and [Save]

• [Submit] IABD LANDING screen

• Review the TAX CODE DETAILS screen, see PAYE11130and [Submit] 

• Review the EDIT EMPLOYMENT ALLOCATION screen to consider the basis of operation for the tax code(s) to be issued, see PAYE13115and [Submit] to issue the revised tax codes

• Update the CONTACT HISTORY screen to show action taken