Other types of leave

By Tolley in association with Hannah Freeman at Old Square Chambers
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The following Employment Tax guidance note by Tolley in association with Hannah Freeman at Old Square Chambers provides comprehensive and up to date tax information covering:

  • Other types of leave
  • Jury service
  • Public duties
  • Pension fund trustees
  • Study or training
  • Sabbaticals and career breaks
  • Volunteering

Jury service

Employers must allow an employee time off if called for jury service.

The law gives employees the right not to be dismissed or treated detrimentally because they have gone on jury service.

ERA 1996, ss 43M, 98B

If the employee’s absence on jury service would cause substantial injury to the employer’s business, the employer can ask the employee to delay his jury service. However, an employee can only apply to delay jury service once in a 12-month period. If the employee’s request to delay jury service is refused, the employer has to give the employee the time off.

There is no legal obligation on an employer to pay an employee while on jury service. If an employer does not pay his employees, they can claim a loss of earnings allowance from the court. Alternatively an employer could top up the court’s loss of earnings allowance so that employees do not lose any pay.

Government guidance on this area can be found on the GOV.UK website .

Public duties

Employee have the right to be permitted to take time off during working hours for certain public duties. There is no right to remuneration for the time off.

ERA 1996, s 50

There is no qualifying period of service before an employee becomes entitled to this right.

The public duties for which time off is to be permitted are:

  • acting as a Justice of the Peace / Magistrate
  • membership of:
    • a local authority
    • a statutory tribunal (eg. an employment tribunal)
    • an independent monitoring board for a prison or a prison visiting committee
    • a relevant health body (ERA 1996, s 50(8))
    • a relevant education

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