new rules for employer-provided childcare - June 2005

From the 6th April 2005, new rules mean that employees may be entitled to a tax free childcare benefit of up to £50 per week paid by their employer.

In order to qualify for the benefit, the childcare must be open to all employees (or at least those at the location where the scheme operates), and be provided by either a registered child-minder, or an approved home child-minder.

Providing that this is the case, employees may be entitled to a tax and National Insurance free benefit of up to £50 per week paid by their employer.

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