{"id":1725,"date":"2016-04-11T13:04:42","date_gmt":"2016-04-11T13:04:42","guid":{"rendered":"http:\/\/impact-phs.eu\/?page_id=1725"},"modified":"2016-04-11T13:05:52","modified_gmt":"2016-04-11T13:05:52","slug":"united-kingdom-employer-supported-childcare-voucher","status":"publish","type":"page","link":"https:\/\/impact-phs.eu\/fr\/pratiques-nationales\/united-kingdom-employer-supported-childcare-voucher\/","title":{"rendered":"United-Kingdom \u2013 Employer supported childcare voucher"},"content":{"rendered":"

<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
<\/strong><\/td>\nCriteria<\/strong><\/td>\nDescription<\/strong><\/td>\n<\/tr>\n
Description of the measure <\/strong><\/td>\nMeasure<\/strong><\/td>\nEmployer supported childcare vouchers<\/td>\n<\/tr>\n
Country<\/strong><\/td>\nUnited Kingdom<\/td>\n<\/tr>\n
Managing Authority<\/strong><\/td>\nHM Treasury<\/td>\n<\/tr>\n
Legal Basis<\/strong><\/td>\nFinance Act<\/td>\n<\/tr>\n
Launched in year<\/strong><\/td>\n1989<\/td>\n<\/tr>\n
Main objectives<\/strong><\/td>\nThe main objectives of the employer supported childcare vouchers are :<\/p>\n
    \n
  • to favour maternal employment,<\/li>\n
  • to ease access to childcare services for working parents (especially regarding their affordability).<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
Nature and type of public intervention<\/strong><\/td>\nPublic intervention target the demand side. Thus, employees\/parents agree to forego part of their salary (through a salary sacrifice arrangement) and receive the corresponding value in childcare voucher. This amount is exempted from tax and National Insurance (NI) Contribution. Employers also benefit from NI exemptions up to 12.8% of the voucher\u2019s value. Parental access to the scheme is entirely dependent on whether the employer offers the vouchers.<\/p>\n

Up to \u20a455 (\u20ac64.5) per week per child can be deducted from the employee gross salary for basic rate tax payers. High earners can deduct up to \u20a428 (\u20ac32.6) per child per week and top-rate tax payers up to \u20a425 (\u20ac29.9).<\/td>\n<\/tr>\n

Type of service providers and the competition between them <\/strong><\/td>\nThe child-care sector is dominated by private, voluntary and independent providers which make up more than 80% of provision.<\/td>\n<\/tr>\n
The price level and price setting mechanism<\/strong><\/td>\nThe child-care sector is regulated by free-market principles.<\/td>\n<\/tr>\n
Type of employment relations<\/strong><\/td>\nWorkers can either be employed by private provider (i.e. triangular relationship), directly by the parents (i.e. direct employment relationship) or self-employed (i.e. registered child-minders). There are approximately 204 000 workers employed in the childcare sector.<\/td>\n<\/tr>\n
The administrative framework and the role of the public authority<\/strong><\/td>\nThe Ofsted (Office for Standard in Education, Children\u2019s Services and Skills) is responsible for auditing and regulating childcare and preschools.<\/td>\n<\/tr>\n
Type of services<\/strong><\/td>\nNurseries or cr\u00e8ches; registered child minders or nannies, holiday play schemes, children\u2019s outdoor activity centre (run by school of local authorities).<\/td>\n<\/tr>\n
Target groups (users and workers)<\/strong><\/td>\nWorking parents.<\/td>\n<\/tr>\n
Effects<\/strong><\/td>\nEmployment<\/strong><\/td>\nNo information found.<\/em><\/td>\n<\/tr>\n
Better conciliation of work-life balance<\/strong><\/td>\nA survey revealed that 17% of vouchers users would have to leave work in case of a potential removal of tax exemptions for childcare vouchers. Another 38% said they would cut down hours.<\/td>\n<\/tr>\n
Improving access to childcare (including early childhood education and care (ECEC))<\/strong><\/td>\nSince 2005, childcare vouchers have helped approximately 700 000 families to afford childcare. Savings thanks to the use of Childcare vouchers reach approximately \u20a41 800 per year (\u20ac 2 095) for an average family. 83% of childcare vouchers\u2019 users are basic rate taxpayers, with the largest take up being among manual and unskilled workers.<\/td>\n<\/tr>\n
Budgetary effects<\/strong><\/td>\nPublic costs<\/strong><\/td>\nIn 2007, the Childcare vouchers\u2019 system represented a loss of revenue of \u20a4 240 million (\u20ac 281 million) of which around \u20a4 170 million (\u20ac 199 million) went to families.<\/td>\n<\/tr>\n
Earn back effects<\/strong><\/td>\nNo information found.<\/em><\/td>\n<\/tr>\n
Net cost<\/strong><\/td>\nNo information found.<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/p>","protected":false},"excerpt":{"rendered":"

Criteria Description Description of the measure Measure Employer supported childcare vouchers Country United Kingdom Managing Authority HM Treasury Legal Basis 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