Regulation 167 Jobseeker’s allowance paid by employer
United Kingdom
If—
a jobseeker’s allowance is paid to a Chapter 2 claimant by the claimant’s employer on behalf of the Department, and
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.
If—
a jobseeker’s allowance is paid to a Chapter 2 claimant by the claimant’s employer on behalf of the Department, and
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.
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.