Childcare Vouchers – Salary Sacrifice framework

Childcare vouchers can be used for payment for all registered childcare including day nurseries, childminders, au pairs, out of school clubs and holiday clubs for children aged 0 to 16 years. These are available for up to a limit of £55 per week or £243 per month (as at April 2011) and are exempted from National Insurance Contributions for employers and exempted from tax and national insurance for employees.