Jury Duty Leave:   

Employer Obligations and Payroll Processing

When an employee is summoned for jury duty, it often creates uncertainty for business owners and payroll teams.

Do we have to pay them? For how long? Does leave continue to accrue? Is superannuation payable? And how should it be processed correctly in payroll? 

Because it does not arise frequently, it can lead to increased risk of payroll errors and compliance gaps. Understanding your obligations ensures you meet legislative requirements without overpaying, underpaying or misreporting. 

This guide outlines employer obligations, payment rules and the correct payroll setup and processing. 

What Is Jury Duty Leave Under Fair Work? 

Under the Fair Work Act 2009, jury service forms part of the National Employment Standards as Community Service Leave. Community service leave covers jury service and certain emergency management activities and is a protected workplace right. 

Employees are entitled to take leave to attend jury duty for however long is required for the trial. There is no maximum duration. If the trial extends, the leave continues. 

Key things Employers need to know: 

Payment Obligations: 

Under the National Employment Standards: 

• Payment is required for permanent employees only 

• Payment applies to the first 10 days of absence only 

• Casual employees are still entitled to take community service leave. They simply do not receive the employer top-up payment under the NES. 

• For the first 10 days, the employer must pay the employee their base rate of pay less the amount paid by the court. This is referred to as Jury Service Pay. 

What Is Excluded? 

The following payments from the court do not reduce the employers obligation for Jury Service Pay: 

• Travel allowances 

• Meal allowances 

• Other expense reimbursements 

Only the attendance payment from the court is offset against ordinary wages. 

State and Territory Differences: 

Each state and territory determines the amount paid directly to jurors.  

These rates change annually on 1 July and vary across jurisdictions. 

In NSW the current daily rates are: 

• $106.30 per day for days 1 to 10 

• $247.40 per day from day 11 until trial ends 

Because court payments vary, employers should confirm the relevant state rates when calculating the top-up amount to be paid to the employee. 

Does Leave Accrue While on Jury Duty? 

Yes. Jury duty is treated as a period of service under the Fair Work Act. 

This means: 

• Annual leave continues to accrue 

• Personal or carer’s leave continues to accrue 

For Long Service Leave, treatment may vary depending on state legislation. 

Payroll Processing Considerations: 

Correct payroll system setup reduces the risk of errors and misreporting. 

1. Create a Jury Leave Category

Set up a leave category called Jury Service Pay. 
For STP reporting, this is Leave Type A. 

Process payroll using this leave category for the relevant hours taken. 

2. Recover the Court Payment

Once jury duty has concluded, the employee must confirm how much they received from the court. 

There are two possible options here: 

Option A: Payroll Deduction 

• Create a ‘post-tax’ deduction category called Jury Leave Deduction 

• Deduct the court payment amount in the next pay run using this deduction type in the next pay run 

Option B: Direct Repayment 

If the employee transfers the court payment directly back to the employer’s bank account, no payroll deduction is required. 

Superannuation Considerations: 

Generally, superannuation is not payable on jury duty leave because the employer is only making a top-up payment rather than paying for ordinary hours worked. The top-up component is not considered ordinary time earnings for super guarantee purposes under ATO guidance. 

However, employers should refer to the following documents: 

• The applicable award 

• Any enterprise agreement 

• The employment contract 

Some awards require super to be paid on any paid leave. Where that wording exists, super may still be payable even though the general super guarantee rule would not otherwise require it.  

How We Help 

Jury duty leave does not arise often, we hope this resource is a handy source to refer to when this next arises in your business. 

If you would like clarity around your payroll setup our team is here to support you with practical and considered guidance tailored to your business.