E18: how can you help your employees with childcare

Help and guidance on providing employee childcare, including exemptions and qualifying conditions.


E18: how can you help your employees with childcare

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Following a recent decision of the Employment Appeals Tribunal, HM Revenue and Customs are currently amending this guide to remove references to maternity leave. The revised guide will be available shortly.

This guide provides an overview of the 3 types of employer supported childcare that are partly or fully exempt from Income tax and National Insurance contributions.

Published 1 May 2013
Last updated 6 April 2018 + show all updates
  1. Annual changes made to E18 for 2018 to 2019 tax year.
  2. References to absence due to maternity leave removed. Change of National Insurance Contributions and Employers Office postal address.
  3. Helpbook E18 which provides help and guidance for employers on providing employee childcare has been updated.
  4. First published.