Childcare benefits

New and updated

• Type:

  Employment law manual

  Basic pay and benefits

  Updated to reflect the extension of the income tax and NIC exemption for employer-provided and employer-reimbursed coronavirus tests, to tax year 2021/22.

• Date:

  30 July 2020

  Type:

  Survey analysis

  XpertHR benefits and allowances survey 2020: Childcare benefits, long-service awards and other benefits and allowances

  With organisations often offering upwards of 20 different benefits and allowances to their staff, we look at those beyond health-related benefits, company cars and pensions, to see what else is on offer.

• Type:

  How to

  How to deal with maternity pay, salary sacrifice and childcare vouchers

  Updated to reflect the increase to the statutory maternity pay rate from 5 April 2020.

• Date:

  24 June 2019

  Type:

  Survey analysis

  XpertHR benefits and allowances survey 2019: Childcare benefits, long-service awards and other benefits and allowances

  Away from health-related benefits, company cars and pensions, there are a host of other benefits available to employers to boost the package they offer to employees. We investigate some of the other benefits available.

• Type:

  How to

  How to ensure compliance with the law on childcare vouchers

  Updated to include information on the closure of childcare voucher schemes to new entrants.

• Type:

  FAQs

  Can employers still operate a childcare voucher scheme following the introduction of Tax-free Childcare?

• Type:

  FAQs

  What is the Tax-free Childcare scheme?

• Type:

  FAQs

  What is the role of employers in the Tax-free Childcare scheme?

• Date:

  25 April 2016

  Type:

  Law reports

  Maternity discrimination: No discrimination where employer offering childcare vouchers as part of salary-sacrifice scheme did not offer vouchers during maternity leave

  In Peninsula Business Services Ltd v Donaldson EAT/0249/15, the EAT held that childcare vouchers under a salary-sacrifice scheme constitute "remuneration", with the result that there is no legal obligation to continue their provision during maternity leave.

• Date:

  10 March 2016

  Type:

  Law reports

  No requirement to offer childcare vouchers via salary sacrifice during maternity leave

  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.