Help and guidance on providing employee childcare, including exemptions and qualifying conditions.
PDF, 388KB, 15 pages
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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
Updated: 14 September 2016
- References to absence due to maternity leave removed. Change of National Insurance Contributions and Employers Office postal address.
- Helpbook E18 which provides help and guidance for employers on providing employee childcare has been updated.
- First published.