PAYE78090 - PAYE operation: taxation of job seekers allowance: temporary stop claimants and strikers

These are employees who are

• Laid off work for a period or are on short time working (Benefit Offices call these temporary stop claimants)
• On strike or directly involved in a trade dispute

Claimants in these classes may receive Jobseekers Allowance outside the modified PAYE scheme.

The Department for Work and Pensions pays Jobseekers Allowance to temporary stop claimants and strikers.

In Northern Ireland, BSB(NI) pays Jobseekers Allowance to both classes.