Jo Nockels ACCA MAAT - TaxAssist AccountantsJo Nockels is the Training and Communications Manager for TaxAssist Accountants who has been a practicing accountant and is a member of ACCA and AAT.

Jo is part of the team of experts that supports 200 TaxAssist Accountants offices across the UK. TaxAssist Accountants was set up 16 years ago to help small business owners and self employed individuals with their accounts and tax returns. We currently service over 39,000 small businesses and are the largest network of accountants in the UK.

Jo currently contributes to Startups.co.uk, Unbiased.co.uk, Inspiresme and The Huffington Post.

Send us your question: If you would like to have a tax question answered here, please send your question to taxquestions@taxassist.co.uk. We can't guarantee to respond to every question individually, but we will publish as many answers as we can here on the blog.

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« Signing Company Accounts & Tax Returns | Main | Do I Still Need A Tax Return? »
Thursday
May062010

Employees On Jury Service

Q: One of my employees has been called for jury service. Do I have to pay them for the days they are away?

Paul, Leicester


A: 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.

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