Jury service The daily financial loss allowances, payable to an employee required to serve as a Juror, were increased by 2.7%, with effect from 2 July 2007. The new rates are: Up to and including four hours service: £29.98 per day for the first ten days of jury service; and £59.96 per day on the 11th up to the 200th day of jury service. More than four hours service: £59.96 per day for the first ten days of jury service; and £119.93 per day on the 11th up to the 200th day of jury service. There is a higher rate payable for the 201st day and beyond, but very few trials last 200 days, except in criminal cases, with a juror usually being summoned for two weeks. The allowance is a maximum fixed rate per day, which cannot be exceeded by the individual Court. Provided that the daily maximum is not exceeded, an employee may claim for more than one financial loss, for example, loss of earnings and childcare costs. Where the employer does not pay normal wages for any part of the Jury Service, as determined by the contract of employment, the employee can claim for loss of earnings through the Court Service. The Court uses the net loss of earnings in determining the amount payable that is the sum remaining after deduction of tax and Class 1 NIC. The allowance is tax and NIC free and does not count as earnings or employment income. The employer should, in seeking to equalise any differential between jury expenses paid and the employee’s normal wages, ensure any amount is deducted from net pay and not any gross pay. An employee must not ordinarily be dismissed or selected for some kind of detriment, because of being summoned for jury duty. Paul Tew, Pay Magazine Snowdrop provides a range of Payroll solutions that are fast, flexible and easy-to-use, to suit the many and varied needs of each organisation. To find out more about the software and services that we provide, please click here >>