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You don鈥檛 have to pay staff while they鈥檙e doing jury service, but many employers do.

If you pay your employee

If you carry on paying your employee, work out the tax and National Insurance contributions in the normal way.

You can鈥檛 claim back money you鈥檝e paid the employee or that the business has lost during the jury service.

If you don鈥檛 pay your employee

If you don鈥檛 pay your employee, they can claim a loss of earnings allowance from the court.

You鈥檒l need to fill in a certificate of loss of earnings for your employee. They鈥檒l get one with their jury service letter.

If their jury service lasts longer than 3 months, put 鈥榊es鈥� in the 鈥業rregular payment pattern indicator鈥� field in your Full Payment Submission (FPS).

If you top up their allowance

You may decide to top up your employee鈥檚 allowance so they don鈥檛 lose out on pay.

You鈥檒l need to fill in a certificate of loss of earnings for your employee. They鈥檒l get one with their jury service letter.

To work out the top-up payment, subtract the court allowance from your employee鈥檚 usual take-home pay. This will give you the amount you need to give your employee.

Use your payroll software to work out the 鈥榥et to gross鈥� amount, and deduct tax and National Insurance from it.

When your employee returns to work

An employee on a cumulative tax code may have some unused Personal Allowance when they return to work.

Your payroll software will work out if they have less tax to pay on their next payday, or if they鈥檙e entitled to a tax refund.