Class 1A National Insurance contributions: Special Class 1A NICs cases: Child care benefits from 6 April 2005: Cash payments
The position about cash payments made before 6 April 2005 for childcare is explained in NIM16102. There has been no change to the position in relation to cash payments that are made to an employee to assist with childcare costs.
Any such payments are treated as any other payment of earnings and should be added to any other earnings paid in the same earnings period when calculating Class 1 NICs liability. This includes