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HMRC internal manual

National Insurance Manual

Class 1: - non-cash qualifying childcare vouchers from 6th April 2005 - definition of “qualifying week”

Regulation 25 and paragraph 7(6)(b) of Part 5 of Schedule 3 Social Security (Contributions) Regulations 2001

Sections 270A(7) ITEPA 2003

The Social Security (Contributions)(Amendment No 4) Regulations 2011 (SI 2011 no 1000)

NIM02440 explains that a qualifying childcare voucher of up to £55 per qualifying week per employment can be disregarded in calculating an employee’s earnings for Class 1 NICs purposes. For those new to a childcare voucher scheme from 6 April 2011 the amount that is disregarded for NICs purposes is £55 a week for ordinary rate tax payers £28 for higher rate tax payers and £25 for additional rate tax payers

A “qualifying week” means a tax week in respect of which a qualifying childcare voucher (see NIM02440) is received.

“Tax week” means one of the successive periods in the tax year beginning with the first day of that year and every seventh day after that. This means that:

  • the last day of the tax year; or
  • the last two days of the tax year where it is a leap year,

is treated as a separate week.