Expenses and benefits: lost-time payments

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What's exempt

If the lost-time payment only replaces an employee바카라 사이트™s lost earnings, you don바카라 사이트™t have to report anything to HMRC or pay tax and National Insurance.

Jury service

You don바카라 사이트™t have to pay staff while they바카라 사이트™re doing jury service, but many employers do.

If you don바카라 사이트™t pay them, they can claim a loss of earnings allowance from the court.