Change to qualifying conditions for employer-supported childcare
Implementation date: 6 April 2011
The qualifying conditions for employer-supported childcare schemes, which entail tax exemptions and national insurance disregards, are amended. Employers are permitted to make their scheme unavailable to employees who earn at or near the national minimum wage if it is delivered through salary-sacrifice or flexible-remuneration arrangements. The Social Security (Contributions) (Amendment No.4) Regulations 2011 (SI 2011/1000) can be viewed on the UK legislation website.