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Childcare

This page provides links to information and guidance about tax and National Insurance contributions (NICs) on employer-supported childcare. Here you will find information and guidance about the new tax and NICs exemptions on childcare or childcare vouchers provided by employers. There are also links to guidance about tax credits and other Government departments and organisations.

• Development of childcare tax and NICs policy
• External links
• Employer Helpbook E15, ‘Employer Helpbook for Statutory Maternity Pay’ (PDF 212K)
• Guidance for employees
• Guidance for employers
• Guidance for childcarers (PDF 34K)
• How to help your employees with childcare - E18 Helpbook (PDF 51K)
• Maternity leave and salary sacrifice (PDF 135K)
• Salary Sacrifice guidance
• Tax and NICs manuals
• Tax Credits
• Childcare vouchers and tax credits - better off calculator
• HMRC Research Report 23 - Monitoring of the Reform of the Income Tax and National Insurance Rules for Employer-Supported Childcare: A study of Provision and Experiences of Employers