Summary
Many employers wish to incentivise employees by helping them with child care costs.
As a general rule the taxation and national insurance position would be that such costs met by an employer would be treated as a benefit in kind and would thus be subject to both Income Tax and National Insurance.See the full content of this document
Extract
Employers Helping Employees with Child Care Costs
However, there are three types of employer supported child care which can be partly or wholly exempt from these tax charges provided certain detailed conditions...
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