When an employee is on jury service, you have three options:
It's up to the employer to decide which option to choose. Read more >
It's common for the court to write to the employer asking for the amount of the employee's daily net pay. For each of the days they are in court, the employee receives this value from the court. To calculate the daily net pay amount, you can process the payroll as normal then divide the net pay by the number of working days.
You can put the employee on hold so that they aren't paid for the relevant period.
You can pay the employee as normal.
To account for the court payment, you should reduce the employees pay so that the usual take home net pay amount is reduced by the value of the court payment.
This ensures that the net pay the employee receives is reduced by the value of the court payment, but that the tax, NI and any other deductions still calculate correctly on the pay the employee actually receives.
If the employee contributes to a pension scheme, the deduction is made as normal, as the court payment doesn't affect the calculation.
If required, to enter the dates the employee is on jury service:
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