Encouragement for workplace nurseries

All childcare provisions in the workplace are to remain free of National Insurance Contributions to encourage employers to provide more childcare facilities. The provision includes employers who contract for places in commercial nurseries, as well as for childminder services and on-site nurseries or childcare vouchers. Organisations which provide cash to meet or reimburse childcare expenses will need to make National Insurance Contributions. The employer will, though, be able to deduct the cost for tax purposes.
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