SE76226 - Social Security benefits: payments under the Employment Protection Acts

Sometimes the Department for Education and Employment (DfEE) recovers benefit paid to an unemployed person from an award under the Employment Protection Acts ( SE02550).

In effect, the amount paid initially as jobseeker’s allowance is regarded instead as an advance payment of the award. If the payment has already been included as taxable on a form P14U or P45(1)U, an amending form P180 will be issued to state the reduction in the amount of taxable benefit.