Expenses and benefits: lost-time payments
What's exempt
If the lost-time payment only replaces an employee鈥檚 lost earnings, you don鈥檛 have to report anything to HMRC or pay tax and National Insurance.
Jury service
You don鈥檛 have to pay staff while they鈥檙e doing jury service, but many employers do.
If you don鈥檛 pay them, they can claim a loss of earnings allowance from the court.