Title : Childcare vouchers and salary sacrifice schemes

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Document type	Briefing
ID	2005/00639
Title	Childcare vouchers and salary sacrifice schemes
Responsible team	Research
Description	Childcare vouchers are often offered as part of a salary sacrifice scheme, which means that employees agree to exchange part of their salary for the equivalent in vouchers. Originally issued in June 2004, this briefing was updated in April 2005. This reflects a change to the scheme which makes childcare vouchers up to the value of £50 per week free from tax and National Insurance Contributions (NICs).
File size	53.5KB
Created on	01 April 2005
Last uploaded on	01 April 2005
Publication date	01 April 2005
File format	Word Document
Topics	Employment law Equal opportunities Parental/carer rights Pay Employment law Equal opportunities Parental/carer rights Pay
Collections	Briefing collection Briefing collection
Related committees	NEC Equal Opps Advisory Sub Committee NEC Equal Opps Advisory Sub Committee
Contributors (Prospect staff)	Sandie Maile Sandie Maile
Audiences	Members, Public (Title only), Prospect Staff

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