6. Help while you study

Your employer may be able to help you with childcare costs using childcare vouchers or other schemes, for example a staff nursery.

You must pay Income Tax and National Insurance on some kinds of support.

Childcare schemes you don’t pay tax and National Insurance on

You don’t have to pay tax and National Insurance on:

  • childcare vouchers
  • childcare your employer arranges with a provider (sometimes known as ‘directly contracted childcare’)
  • workplace nurseries

You can get up to £55 a week from childcare vouchers, depending on how much you earn and when you joined the scheme.

Childcare vouchers may affect the amount of tax credits you get. Work out if you’d be better off taking childcare vouchers.

Childcare schemes you pay tax and National Insurance on

You must pay tax and National Insurance on:

  • cash your employer gives you to pay for childcare
  • childcare provider’s fees your employer pays
  • school fees your employer pays