Updated guidance for employers and employees on the new rules for employer-supported childcare has now been published.

From 6th April 2011, legislative changes apply to Employer-Supported Childcare that affect employers operating a childcare voucher scheme and/or directly contracted childcare. There were no changes to the tax exemption and NICs disregard available for workplace nursery schemes.

By way of reminder, the purpose of the changes is to even out the amount of income tax savings available to all employees joining schemes on or after 6th April 2011 regardless of the marginal tax rate that the individual pays.

The updated guidance is available at:-http://www.hmrc.gov.uk/thelibrary/esc-qa.htm