The following Employment Tax guidance note Produced by Tolley in association with Hannah Freeman at Old Square Chambers provides comprehensive and up to date tax information covering:
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.
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 and expenses so that employees do not lose any pay.
Government guidance on this area can be found on the GOV.UK website.
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.
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
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
a relevant education body
the Environment Agency or the Scottish Environmental Protection Agency
Scottish Water or a Water Customer Consultation Panel
a panel of observers appointed in accordance with the Criminal Justice Act 1991, s 81(1)(b)
a Visiting Committee appointed in accordance with the Immigration and Asylum Act 1999, s 152(1)
a Visiting Committee appointed by the Secretary of State for a short-term holding facility (within
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