Jurors in England and Wales are not paid a wage, and your employer need not pay you while you serve. The court pays a capped loss of earnings allowance: up to £64.95 a day for the first 10 days if you are at court over 4 hours, then up to £129.91 a day, plus travel and £5.71 for food.
Your employer must give you the time off, and you are protected from being treated badly or dismissed because you served (GOV.UK; Employment Rights Act 1996, s.43M). The allowance is not taxed if it only replaces pay you lost.
To check the tax and pay lines on your own slip for the weeks you served, see How do I check my payslip is correct?.
What the court pays a juror in England and Wales
| Figure | Amount | In force from | Source |
|---|---|---|---|
| Loss of earnings and care costs, days 1 to 10, more than 4 hours at court | up to £64.95 a day | current published amount; GOV.UK gives no commencement date | GOV.UK |
| Loss of earnings and care costs, days 1 to 10, 4 hours or less | up to £32.47 a day | current published amount; GOV.UK gives no commencement date | GOV.UK |
| Loss of earnings and care costs, after 10 working days, more than 4 hours | up to £129.91 a day | current published amount; GOV.UK gives no commencement date | GOV.UK |
| Food and drink | up to £5.71 a day, or £12.17 over 10 hours at court | current published amount; GOV.UK gives no commencement date | GOV.UK |
| Mileage by car or motorcycle | 31.4p a mile | current published amount; GOV.UK gives no commencement date | GOV.UK |
| Your job while you serve | Your employer must give you the time off, and dismissal or detriment for jury service is unlawful | 6 April 2005, when section 43M was inserted into the Employment Rights Act 1996 by section 40(1) of the Employment Relations Act 2004 | legislation.gov.uk |
GOV.UK publishes these as current amounts and gives no commencement date for them, so the third column says so rather than inventing one. Every figure was re-read at GOV.UK on 27 September 2026. Scotland and Northern Ireland run their own schemes with different amounts.
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Jury service allowances in England and Wales
The loss of earnings cap also covers any extra childcare or other care you have to pay for. The figures below are the current GOV.UK rates (GOV.UK).
| Loss of earnings and care costs, per day at court | 4 hours or less at court | More than 4 hours at court |
|---|---|---|
| Days 1 to 10 | up to £32.47 | up to £64.95 |
| After 10 working days | up to £64.95 | up to £129.91 |
| Food and drink, per day | Amount |
|---|---|
| Up to and including 10 hours at court | up to £5.71 |
| Over 10 hours at court | up to £12.17 |
| Travel to and from court | The court pays |
|---|---|
| Bus or underground | Cost of the ticket |
| Train | Standard class return fare |
| Car or motorcycle | 31.4p a mile (ask whether parking is covered) |
| Bicycle | 9.6p a mile |
| Car passenger who is another juror | 4.2p a mile for the first, 3.2p for each extra passenger |
| Taxi | The fare, only with the court's permission first |
An earlier version of this guide listed a higher cap from day 201 of a trial. We have removed it because we could not find it in any current HMCTS or GOV.UK publication. If your trial is very long, ask jury staff what applies.
Worked example: a 12-day trial
You earn £160 a day after tax and National Insurance, your employer does not pay you while you serve, and every day at court runs over 4 hours.
| Days | Daily cap | Lost pay | Allowance |
|---|---|---|---|
| Days 1 to 10 | £64.95 | £160.00 | 10 × £64.95 = £649.50 |
| Days 11 and 12 | £129.91 | £160.00 | 2 × £129.91 = £259.82 |
| Total | £1,920.00 | £909.32 |
You would also claim food and travel. The allowance is always the lower of what you actually lost and the cap, so someone who loses £40 a day receives £40.
Your employer's position
- Time off. Your employer must let you do jury service. It can ask you to delay it if your absence would seriously affect the business (GOV.UK).
- Pay. Your employer can choose whether to pay you. There is no legal duty to, unless your contract says so. A failure to pay only counts as a detriment if your contract entitles you to that pay (ERA 1996, s.43M).
- Protection. You have the right not to be subjected to a detriment because you were summoned or served (s.43M), and dismissal for that reason is automatically unfair (s.98B). If you are refused time off, you can complain to an employment tribunal.
How to claim
- Employees: if your employer will not pay you, it fills in form 5223D, the certificate of loss of earnings. Take it to court on your first day (GOV.UK).
- Self-employed people and company directors: use form 5223F and include evidence such as your latest tax return (GOV.UK).
- Benefits: your benefits continue for the first 8 weeks. After that the court gives you a form for your benefit office.
- Care costs: you and the carer fill in the care expenses form.
Claim at the end of your jury service, and no more than 12 months after it started. You are usually paid 7 to 10 working days after the court receives your form. On a long trial, or if you are facing hardship, ask jury staff whether expenses can be paid during the trial (GOV.UK).
If your employer pays you your normal salary, you do not claim loss of earnings, but you can still claim travel and food.
Is jury service pay taxed?
If you are employed: the court's loss of earnings allowance is exempt from income tax, provided it only compensates you for employment income you lost, measured after tax and National Insurance. This exemption is in section 782C of the Income Tax (Trading and Other Income) Act 2005, which names jurors specifically (HMRC EIM01120).
If you are self-employed: it is different. HMRC treats a loss of earnings allowance paid to fill a hole in your business profits as a taxable receipt of the business. A food and drink allowance is not taxable (HMRC BIM40475).
Pay from your employer: anything your employer pays you during jury service, whether full salary or a top-up, is ordinary pay and is taxed through PAYE. That is why your payslip can still show tax in a month you were at court.
What your payslip should show
| Your employer's approach | What you should see |
|---|---|
| Pays full salary | A normal payslip. You do not claim loss of earnings. |
| Does not pay | No pay for the days you served, often labelled unpaid leave or jury service. You claim from the court. |
| Pays a top-up | The top-up as ordinary taxable pay. The court's allowance is paid to you directly, not through payroll. |
If you lose more than the cap
The court will not pay above the cap. Your options are to ask your employer to pay you in full or top you up, to use paid holiday for some days (you can still claim travel and food), or to ask the court to delay or excuse your service if it would cause serious hardship. Apply as soon as you get the summons.
Frequently asked questions
Does my employer have to pay me during jury service?
No. Your employer must let you take the time off and must not treat you badly or dismiss you because you served, but it can choose whether to pay you unless your contract says otherwise. If it does not pay, you claim loss of earnings from the court.
How much does the court pay for jury service?
For the first 10 days you can claim up to £64.95 a day if you spend more than 4 hours at court, or £32.47 for 4 hours or less. After 10 working days the caps rise to £129.91 and £64.95. The cap covers lost earnings and extra care costs together. Food and travel are paid on top.
Is jury service pay taxable?
For employees, the court's loss of earnings allowance is exempt from income tax if it only replaces pay you lost. For self-employed people, HMRC treats it as a taxable business receipt. Any pay your employer gives you during jury service is taxed through PAYE as normal.
What is Form 5223?
Form 5223D is the certificate of loss of earnings for employees whose employer is not paying them during jury service. Your employer completes it and you take it to court on your first day. Self-employed people and company directors use form 5223F.
What happens if the trial runs longer than expected?
After 10 working days the daily cap rises, to £129.91 if you spend more than 4 hours at court and £64.95 if you spend 4 hours or less. On a long trial, ask jury staff whether expenses can be paid during the trial rather than at the end.
What else can I claim on top of loss of earnings?
Food and drink of up to £5.71 a day, or £12.17 if you are at court for over 10 hours, and travel: the cost of a bus, underground or standard class train ticket, or 31.4p a mile by car or motorcycle and 9.6p a mile by bicycle.
Sources
All sources were opened and checked by PayslipIQ on 21 September 2026.
- HMCTS (GOV.UK): Jury service: what you can claim if you're an employee. Loss of earnings caps, food, travel, time off. Verified 21 Sep 2026.
- HMCTS (GOV.UK): Jury service: how to claim expenses. The 12-month deadline and payment within 7 to 10 working days. Verified 21 Sep 2026.
- HMCTS (GOV.UK): Claim for loss of earnings or benefits during jury service: forms 5223C and 5223D and form 5223F. Verified 21 Sep 2026.
- legislation.gov.uk: Employment Rights Act 1996, section 43M and section 98B. Protection from detriment and dismissal. Verified 21 Sep 2026.
- legislation.gov.uk: Income Tax (Trading and Other Income) Act 2005, section 782C. Tax exemption for compensation for lost employment income. Verified 21 Sep 2026.
- HMRC (GOV.UK): EIM01120: financial loss allowances and BIM40475: loss of income whilst on public service. Verified 21 Sep 2026.
Disclaimer
PayslipIQ provides educational guidance based on published HMCTS and HMRC information. It is not regulated tax or employment-law advice. The rates above are for England and Wales. Scotland and Northern Ireland run separate jury systems with their own expense rules.
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Check my payslip freePayslipIQ provides educational information and estimated calculations only. It does not provide tax, legal, financial, payroll, accounting, pension, benefits or employment advice. Always verify your payslip, tax code, deductions and take-home pay with your employer's payroll department, HMRC, your pension provider, a qualified accountant, tax adviser or another appropriately qualified professional.