TFC08500 - Entitlement: qualifying paid work

Introduction

Childcare Payments Act 2014, section 9

A person meets this condition of eligibility if the person is in qualifying paid work on the date of the declaration.

Paid work includes employment and self-employment which carries a reasonable expectation of income. Paid work specifically excludes charitable or voluntary work in return for expenses.

Requirement to be in qualifying paid work

Childcare Payments (Eligibility) Regulations 2015, regulation 9(1)

A person is in qualifying paid work if they (or any partner) hold a valid National Insurance number and the person is in paid work as an employed person, a self-employed person or an employed and self-employed person whose expected income from the work in the period of 3 months beginning with the date of the declaration of eligibility (or the date the person expects to start work if they are not currently in employment but expect to start in the next 31 days) is greater than or equal to the relevant threshold.

Note: A person who is self-employed and does not get paid regularly can use an average of what they expect to earn over the current tax year to meet minimum income requirements if their income over the specified 3-month period is not expected to be greater or equal to the relevant threshold. If they do so, then they may not mix employed and self-employed income in making the test.

Childcare Payments (Eligibility) Regulations 2015, regulation 9(1)(A)

The requirement to hold a National Insurance number does not apply to a person’s partner who is resident and in paid work in a prescribed state.

Persons who can be treated as in qualifying paid work

Childcare Payments (Eligibility) Regulations 2015, regulation 9(2)

If a person has accepted an offer of work and expects that work to start within 31 days of the date of the declaration of eligibility, or they are absent from work on unpaid leave and expects to return to work within 31 days of the declaration of eligibility, the person can be treated as being in paid work.