Editor's message: Since 2009, childcare vouchers have been recorded as one of the most common employer-provided benefits by XpertHR's benefits and allowances research. Employees purchase the vouchers from their gross salary - known as a salary-sacrifice arrangement - resulting in tax and national insurance savings (and national insurance savings for their employer).
In the March 2013 Budget, the Chancellor announced that childcare vouchers would be replaced by a new tax-free childcare scheme, which will be introduced from early 2017. The ongoing role of employers in supporting employees' childcare costs is therefore now uncertain.
Jo Jacobs, HR practice editor
What were the most significant employment case law decisions in 2016? Stephen Simpson counts down the 10 most important judgments for employers this year.
Updated to include information on a Government consultation on corporate governance reform, which includes proposals on executive pay.
So far in 2016, there have been notable employment law cases on: holiday pay; childcare vouchers; social media at work; fraudulent sick leave; and reasonable adjustments for disabled people.
The findings of XpertHR's 2016 survey of benefits and allowances are examined focusing on location allowances, long-service awards, childcare vouchers and other benefits on offer.
The Employment Appeal Tribunal (EAT) has held that it is not discriminatory for an employer that offers childcare vouchers in return for a deduction from pay to cease to offer the vouchers during maternity leave.
Updated to include information on Peninsula Business Services Ltd v Donaldson, regarding the provision of childcare vouchers during maternity leave.
An employment tribunal has found that it was discriminatory for an employer to make it a requirement to join its childcare vouchers scheme that employees agree to cease to be a member of the scheme while on maternity leave.
The Government consults on the proposed tax-free childcare scheme announced by the Chancellor in Budget 2013, which is due for implementation in autumn 2015.
HR and legal information and guidance relating to childcare vouchers.