You've been summoned for jury service. You'll lose pay if your employer doesn't top up. The court will pay a Loss of Earnings allowance - but it's capped, and the rules around tax and NIC are different from your normal payslip. This guide explains exactly what to expect.
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Your employer's legal duty
Under the Juries Act 1974 and Employment Rights Act 1996, your employer:
- Must let you serve - refusing time off is unlawful.
- Is NOT legally required to pay you during jury service. They CAN choose to top up, but they don't have to.
- Cannot dismiss you, discriminate against you, or refuse you promotion because you served on a jury.
Many employers (especially larger ones, public sector, unionised workplaces) DO pay full salary during jury service as a matter of policy. If yours does, ask payroll to confirm in writing.
What the court pays - Loss of Earnings allowance
His Majesty's Courts and Tribunals Service (HMCTS) pays a Loss of Earnings allowance - a contribution towards lost income, capped daily.
The current published rates (England and Wales, 2026/27):
| Length of trial | Daily cap (under 4 hours of court that day) | Daily cap (over 4 hours) |
|---|---|---|
| Days 1-10 | £32.47 | £64.95 |
| Days 11-200 | £64.95 | £129.91 |
| Days 201+ | £114.03 | £228.06 |
Plus:
- Travel expenses (public transport at standard fare, or 31.4p/mile for car).
- Subsistence (£5.71 if 5-10 hours away from home; £12.17 if over 10 hours).
- Childcare if you have to arrange care while serving (subject to caps).
The Loss of Earnings amount is a CAP - you receive the lesser of (a) your actual lost earnings as evidenced and (b) the daily cap. So someone earning £200/day net would receive only £64.95 on day 5; someone earning £30/day net would receive £30.
Scotland and Northern Ireland have separate but broadly similar schemes.
How to claim - Form 5223
Your jury summons will include or direct you to Form 5223 ("Certificate of Loss of Earnings"). Either you complete it (with employer countersigning), or your employer completes it. The form requires:
- Your name, juror number, court name.
- The dates you served.
- Your normal gross daily earnings.
- Your normal NET daily earnings (after PAYE and NIC).
- Whether your employer paid you during the period.
- Employer's signature confirming the figures.
Submit the form to the court office at the end of your service (or at the end of each week for longer trials). Payment is usually by BACS within 2-3 weeks.
If your employer paid your full salary during jury service, you do NOT claim Loss of Earnings - your employer has already covered it. You can still claim travel and subsistence.
Tax treatment
The court's Loss of Earnings allowance is tax-free. You don't declare it as income, and HMRC doesn't tax it.
Travel and subsistence reimbursements are also tax-free as genuine expense reimbursements.
If your employer pays your full salary during jury service, that salary IS taxed normally as PAYE - same as any other working week.
If your employer pays a top-up (e.g. they pay the difference between your normal salary and the court's allowance), the top-up is taxed normally as ordinary salary. The court's portion remains tax-free.
What to check on your payslip during jury service
If your employer is paying your full salary:
- Your payslip should show the same gross/net as a normal week.
- The fact that you were on jury service doesn't appear unless your employer codes it as a separate line.
If your employer is NOT paying:
- Your payslip should show £0 for the days you served (or pro-rated if you served part of a week).
- Some employers code jury service as "unpaid leave"; some as a specific "jury service" line. Both are fine; both should produce the same net result.
If your employer is paying a top-up:
- Your payslip should show the top-up amount as ordinary salary, taxed as PAYE.
- The court's separate Loss of Earnings payment goes directly to you, not via payroll.
What to claim if you lose more than the cap
If you genuinely lose more income than the court's daily cap, you cannot recover the excess from the court. The cap is the cap.
Options to mitigate:
- Ask your employer to top up - many will if asked, even if they're not contractually obliged.
- Use annual leave for the days served - you receive your normal pay (and can claim travel/subsistence from the court) but burn holiday entitlement.
- Ask the court for excusal if jury service would cause genuine financial hardship - some self-employed people and sole-trader business owners can be excused. Decision is at the court's discretion; submit reasons in writing as soon as you receive the summons.
Self-employed people
If you're self-employed, you claim Loss of Earnings in the normal way using Form 5223. Calculate your daily earnings as your usual taxable profit ÷ working days per year, and provide evidence (recent invoices, accounts, Self Assessment).
The court treats lost self-employed earnings the same as employed earnings for the purposes of the cap. You're treated as self-providing your own "salary" rather than receiving one from an employer.
Trial overruns
If your trial is expected to be 5 days but ends up running 30+ days, the daily cap increases on day 11 (and again on day 201). This is significant for serious trials - your daily cap doubles.
You can also ask the court for a Discretionary Allowance for unusually long trials or trials involving significant childcare costs. Discretionary awards are at the judge's or court's discretion and are not guaranteed.
What to escalate if it's wrong
- Employer refuses time off: contact Acas (0300 123 1100) or Citizens Advice immediately. Refusing jury service time off is unlawful.
- Employer discriminates after service: contact Acas; this is a protected characteristic.
- Court Loss of Earnings calculation looks wrong: contact the court office directly; they will recalculate.
Disclaimer
PayslipIQ provides automated educational guidance based on the figures you supply. It is not regulated tax or employment-law advice. Jury service rules and rates update periodically - always check the current rates on gov.uk/jury-service before relying on amounts above.
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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.
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