Guidance has been published by HMRC for employers and employees on the changes to employer-supported childcare (ESC) which will affect employees that join an ESC scheme from 6 April 2011.

The guidance deals with various practical aspects of the proposed changes and employers providing ESCs will need to put appropriate procedures in place for assessing basic employment earnings and ensure that staff is aware of the new requirements. Employers should note that HMRC will not be providing any software or online calculators to calculate basic employment earnings so the administration burden of the changes will fall to employers. A link to the employer guidance is below.

For further information follow this link: