Giving staff time off for jury service
Paying staff on jury service
You don바카라 사이트™t have to pay staff while they바카라 사이트™re 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 can바카라 사이트™t claim back money you바카라 사이트™ve paid the employee or that the business has lost during the jury service.
If you don바카라 사이트™t pay your employee
If you don바카라 사이트™t pay your employee, they can claim a loss of earnings allowance from the court.
You바카라 사이트™ll need to fill in a certificate of loss of earnings for your employee. They바카라 사이트™ll get one with their jury service letter.
If their jury service lasts longer than 3 months, put 바카라 사이트˜Yes바카라 사이트™ in the 바카라 사이트˜Irregular payment pattern indicator바카라 사이트™ field in your Full Payment Submission (FPS).
If you top up their allowance
You may decide to top up your employee바카라 사이트™s allowance so they don바카라 사이트™t lose out on pay.
You바카라 사이트™ll need to fill in a certificate of loss of earnings for your employee. They바카라 사이트™ll get one with their jury service letter.
To work out the top-up payment, subtract the court allowance from your employee바카라 사이트™s usual take-home pay. This will give you the amount you need to give your employee.
Use your payroll software to work out the 바카라 사이트˜net to gross바카라 사이트™ 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 they바카라 사이트™re entitled to a tax refund.
Apply to get help if you can바카라 사이트™t pay for this yourself.