PAYE78090 - PAYE operation: taxation of jobseeker바카라 사이트™s 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 Jobseeker바카라 사이트™s Allowance outside the modified PAYE scheme.

The Department for Work and Pensions pays Jobseeker바카라 사이트™s Allowance to temporary stop claimants and strikers.

In Northern Ireland, BSB(NI) pays Jobseeker바카라 사이트™s Allowance to both classes.

Individuals will pay tax at the England and Northern Ireland, Scottish or Welsh tax rate(s) depending on the individual바카라 사이트™s residency status.

The Income Tax Residency Status screen on NPS will display 바카라 사이트˜Scottish바카라 사이트™ or 바카라 사이트˜Welsh바카라 사이트™ Taxpayer바카라 사이트™ for the tax year where the individual is liable to pay tax at the Scottish or Welsh rate(s) and their tax code will have an S (Scottish) or C (Welsh) prefix.

Further information about Scottish tax is given at PAYE100035.

Further information about Welsh tax is given at PAYE100040.