If your employee is called to do jury service you must allow them time off.  However if the time off would seriously harm your business you can ask them to request to delay the jury service.  Jury service can only be delayed once in a 12 month period.

You don’t have to pay your employee whilst they are on jury service, but many employers do.  If you choose not to pay your employee they can claim loss of earnings allowance from the court.  You will have to complete the Certificate of Loss of Earnings which they are provided with.

If you choose to top up your employee’s loss of earnings allowance so that they receive their usual pay, tax and NI will be due as normal.