PART 8SOCIAL SECURITY BENEFITS
CHAPTER 2JOBSEEKER'S ALLOWANCE: SPECIAL CASES
Jobseeker’s allowance paid by employer167
1
If—
a
a jobseeker’s allowance is paid to a Chapter 2 claimant by the claimant’s employer on behalf of the Department, and
b
the employer calculates the jobseeker’s allowance payable by reference to instructions supplied by the Department,
the employer must also calculate the taxable jobseeker’s allowance in accordance with those instructions.
2
If—
a
a jobseeker’s allowance is paid to a Chapter 2 claimant by the claimant’s employer on behalf of the Department, and
b
paragraph (1)(b) does not apply,
the Department must notify the employer of the amount of jobseeker’s allowance and of taxable jobseeker’s allowance.
3
If the employer has undertaken to pay a jobseeker’s allowance on behalf of the Department, the Department must pay the full amount to the employer without any deduction on account of income tax.