PART 1: DATES, DEFINITIONS AND OBLIGATIONS
statements. It should be noted that director/shareholders of their own micro business, where there are only five or fewer “members” (shareholders), known as a “closed” company, are not employees unless they have a service contract with the business. They have no entitlement to an itemised pay advice. Pension payments Persons in receipt of a pension are not employees in law and hence have no lawful entitlement to an itemised pay statement. It is only necessary to provide initial details of the make-up and amount of any pension payment and notice of any subsequent change or amendment. It is not a legal requirement to provide a regular statement with each payment although it is regarded as good practice to do so. COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS Many pension providers provide statements to support the first and the final annual payment; together with additional statements should there be any significant variation in net pay. This is not affected by the extension to the right to pay statements. Pension recipients are still entitled to the annual pay and tax statement, the P60, as this is a requirement of tax law rather than employment law. JURY SERVICE An employer is not required to pay an employee for time taken off to complete jury service, other than where provision to do so is included in the employee’s terms and conditions of employment. Since 6th April 2005 the Employment Relations Act 2004 makes dismissal for attending jury service automatically unfair. The court will make payment to jurors for expenses and for loss of earnings (which will require verification by the employer before attendance at court). The court applies a scale rate to such payments as shown below. Many employers limit maximum deductions in line with the official financial loss rates; thereby protecting the level of the employee’s net earnings. Payments for loss of earnings are regarded as loss of net pay; they do not count as earnings, any top-up or deduction of pay made as a result of the juror’s allowance is made from/to net pay not gross pay.
Justices Courts from 1st May 2000 No printing, copying or reproduction permitted. Up to 4 hours 1 – 10 Days 11 - 200 days Over 200 days 1 – 10 Days 11 - 200 days
New rates for Scottish jurors were introduced from 10th January 2011 under The Jurors’ Allowances (Scotland) Regulations 2010, plus for the first time a rate for childcare costs.
Rates of financial loss allowance - Maximum Daily Rates of Financial Loss
4 Hours and above
Over 200 days
90
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