Employees on Jury Service

There is no statutory obligation to pay unless their contract of employment says otherwise, although the individual may recover certain costs from the court.

Whilst on jury service, an employed individual can claim for travelling and subsistence costs incurred.  The amount that they receive for this is not deemed to be taxable income. The individual is also entitled to submit a claim to the court for loss of net earnings, based a maximum claim of £31.56 for a half day (up to four hours of service) and £63.12 for a full day.

The above claims cover the first ten days of service, after which the amounts in respect of loss of earnings are doubled. If you do not intend to pay the employee for their days on jury service, you will need to complete and send a Certificate of Loss of Earnings to the court. The form will be provided by HM Courts Service and must be completed for the employee to provide direct to the court on their first day of service.

Date published 5 Dec 2012

This article is intended to inform rather than advise and is based on legislation and practice at the time. Taxpayer’s circumstances do vary and if you feel that the information provided is beneficial it is important that you contact us before implementation. If you take, or do not take action as a result of reading this article, before receiving our written endorsement, we will accept no responsibility for any financial loss incurred.