Childcare benefits

New and updated

• Basic pay and benefits

  Type:

  Employment law manual

  Updated to include references to government guidance on the taxation of company cars, provision of PPE and accommodation, during the coronavirus outbreak.

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

  Type:

  How to

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

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

  Date:

  24 June 2019

  Type:

  Survey analysis

  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.

• How to ensure compliance with the law on childcare vouchers

  Type:

  How to

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

• Employer childcare voucher schemes close to new entrants

  Type:

  Legal timetable

  Employer childcare voucher schemes close to new entrants on 4 October 2018.

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

  Type:

  FAQs

• XpertHR benefits and allowances survey 2018: Childcare benefits, long-service awards and other benefits and allowances

  Date:

  12 July 2018

  Type:

  Survey analysis

  We examine the provision of some of the wide range of benefits and allowances offered by respondents to XpertHR's research, including childcare benefits, long-service awards, charity days, location allowances, and standby and call-out payments.

• What is the Tax-free Childcare scheme?

  Type:

  FAQs

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

  Type:

  FAQs

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

  Date:

  25 April 2016

  Type:

  Law reports

  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.