Expenses and benefits: childcare

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Technical guidance

The following guides contain more detailed information:

• how to help your employees with childcare

• childcare vouchers: exemption from 6 April 2005 to 5 April 2011

• childcare vouchers: example

• particular benefits: childcare

• benefits exemptions: workplace nurseries

• benefits exemptions: other childcare

• Class 1 National Insurance: childcare vouchers

• Class 1A National Insurance: childcare exemption

• Class 1A National Insurance: childcare benefits

• Class 1A National Insurance: childcare vouchers

View a printable version of the whole guide