Your Childcare Vouchers Communication Toolkit
The Childcare Vouchers scheme has now closed to new entrants
Unfortunately, the Government closed the Childcare Vouchers scheme to new entrants on 4th October 2018. This means that for parents looking to join Childcare Vouchers for the first time, that option is no longer available to them.
Those parents already on the Childcare Vouchers scheme can continue to benefit from the savings as long as their child remains eligible*, they stay with the same employer, and they have had a wage adjustment and received vouchers within any 12 month period.
It is important to communicate to your existing scheme members to prevent them from making a hasty decision before they move to Tax-Free Childcare. Many families would be better off staying on the Childcare Vouchers scheme, but once they leave to join Tax-Free Childcare, they cannot rejoin.
You can share our 'Parent's guide to Childcare Vouchers & Tax-Free Childcare' which has been updated with the latest advice since the closure of the scheme.
Tools and forms
Basic earnings assessment tools
For employees who joined the Childcare Voucher scheme after 6th April 2011, you are required by HMRC to carry out a ‘Basic Earnings Assessment’. This is to establish what category of taxpayer an employee falls into and therefore how much tax and NI exemption they are eligible to receive.
The Basic Earnings Assessment is calculated by adding together basic salary and any applicable allowances (such as shift allowances or guaranteed overtime), plus any taxable benefits that they receive. An estimate of commission that is likely to be earned and guaranteed bonuses will be included; however any performance related or discretionary bonuses are not included.
Subsequently, the Basic Earnings Assessment will be carried out annually at the start of each tax year. The assessment then remains valid for the whole of the tax year, regardless of any changes in salary that the employee may experience.
For help and guidance with your basic earnings assessments, please contact HMRC, or refer page 10 of HMRC's guide here.
Basic earnings assessment calculator
To help you with the assessment, you can use our Basic Earnings Assessment calculator. Please complete each column where relevant and the cells in yellow will be calculated automatically. Cell C5 should be completed with the annual value of Childcare Vouchers requested by the employee. Please note, We do not require a copy of this, it is for your own records.
Download the Basic Earnings Assessment Calculator for the tax year 2026/27* →
*Figures correct as at 26th March 2026 for tax year 2026-27
Income tax rates and thresholds for Scottish taxpayers
Please note that since April 2017, the income tax rates and bands payable by Scottish taxpayers are set annually by the Scottish Parliament. However, Scottish employees are to have their Basic Earnings Assessment for Childcare Vouchers exemption entitlement calculated based on the same thresholds as the rest of the UK. This means that you can assess Scottish taxpayers using the same Basic Earnings Assessment calculator provided.
Communicating exemption entitlement changes
To help you communicate any changes in exemption entitlement to individual employees as a result of the Basic Earnings Assessment, you can download the suggested email templates below.
Basic to Higher →
Basic to Additional →
Higher to Basic →
Higher to Additional →
Additional to Basic →
Additional to Higher →
Please note; anyone who joined your scheme on or before the 5th April 2011 is entitled to £55 a week tax and NI exempt regardless of the level of tax they pay and therefore do not require an assessment.
Salary sacrifice agreement form
For schemes that require the use of Salary Sacrifice Agreement forms, a basic template has been provided below*.
Click here to download the salary sacrifice agreement form for 2026/27 →
*Please note that the accompanying documents which refer to Childcare Vouchers are provided only for your consideration and should not be accepted by you without a prior review by your own representative responsible for employee contracts. Our offer of these employee-facing documents is not intended as advice concerning salary sacrifice, employment law or any other matter which may be relevant to this type of amendment of a contract of employment
FAQs
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Ofsted Childcare Register – Compulsory (England)
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Local Health and Social Services Trusts (Northern Ireland)
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Social Care and Social Work Improvement Scotland (SCSWIS) (Scotland)
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Childcare Approval Scheme (Wales)
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The Care and Social Services Inspectorate Wales
Care provided by the governing body of a school is approved if it takes place:
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outside normal school hours (this means the normal hours of compulsory
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education adopted by the school as appropriate for the age of the child)
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on school premises, or
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on premises that are covered by the inspection of the whole school
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activity by Ofsted or the equivalent inspection body for certain independent schools.
This mean that in terms of private education this would only apply to children under 5 (end of first term following 5th birthday).
If the child is between 5 and 15 (or 16 years old if they are disabled), all of the following must apply:
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the childcare or activity based childcare is provided out of school hours
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the care is provided under the direction of the school's governing body
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the care is provided on the school premises, or on other premises covered by the inspection that Ofsted carry out of the whole school - an example of this could be if the school uses a village hall for its out of school hours childcare activities
Your carer will need to affiliate with Edenred to accept Childcare Vouchers.
Unfortunately, the Government closed the Childcare Vouchers scheme to new entrants on 4th October 2018. This means that if you’re a parent looking to join Childcare Vouchers for the first time that option is no longer available to you. This is because the Government launched a new scheme called Tax-Free Childcare.
If you have missed out on the savings from Childcare Vouchers due to this Government decision, you can still have your voice heard by visiting futureofchildcaresupport.com to share your story.
Whether you can receive a salary alternative to vouchers you have accrued will depend on the conditions of the scheme determined by your employer in the agreement you signed up to. Please consult those conditions and discuss them with your employer if necessary. It is quite common that employers’ schemes do not allow for this.
However, as Childcare Vouchers can be used for out of school and holiday clubs for children up to the age of 15, you may well be able to get further use of any vouchers you have built up.
You can continue to receive the vouchers for as long as:
- You have not previously made a successful application for Tax-Free Childcare
- You remain with the same employer
- Your child is still eligible
- You have had at least one wage adjustment and received vouchers within any 12 month period
This depends on your family’s individual circumstances. Download our ‘Parent’s Guide to Childcare Vouchers and Tax-Free Childcare’ for further guidance, or visit the government website www.childcarechoices.gov.uk. Please note that information and figures provided are for general guidance only and we are unable to provide advice on individual circumstances.
The date on which you receive vouchers is set by your employer each time they place an order for you, so you should contact them directly with any queries of this nature.
If you receive the childcare element of working tax credits, which provides specific support related to childcare costs, this will in most cases be affected, as the value of Childcare Vouchers you receive will reduce the value of the qualifying childcare costs you can claim in tax credits.
HMRC have a calculator that you can use to find out the impact of Childcare Vouchers on tax credits: http://www.hmrc.gov.uk/calcs/ccin.htm
This is something you should speak to your employer about.
There is an expiry date printed on paper Childcare Vouchers, this is for internal auditing purposes only. Parents can always use their vouchers beyond this date to pay for approved childcare and Edenred will always honour such vouchers. Electronic Childcare Vouchers do not expire; however, your employer may have additional conditions on usage if you leave their employment.
Your family cannot benefit from Childcare Vouchers and Tax-Free Childcare at the same time, but you can remain on the Childcare Vouchers scheme as long as:
- You have not previously made a successful application for Tax-Free Childcare
- You remain with the same employer
- Your child is still eligible
- You have had at least one wage adjustment and received vouchers within any 12 month period
Edenred Childcare Vouchers do not expire and if you decide to switch to Tax-Free Childcare at a later date, you can still use up any vouchers accrued in your account. However, your employer may have additional conditions on usage if you leave their employment, please check with your HR team.
No. You will not be eligible to stay on the Childcare Vouchers scheme if your partner is on the Tax-Free Childcare scheme.
Edenred Childcare Vouchers do not expire and if you decide to switch to Tax-Free Childcare at a later date, you can still use up any vouchers accrued in your account. However, your employer may have additional conditions on usage if you leave their employment, please check with your HR team.
As long as you remain eligible for the Childcare Vouchers scheme, you can change how much you want to receive in accordance with your employer’s scheme rules. Please note that you will need to have had at least one wage adjustment and receive vouchers within any 12 month period to remain eligible for the scheme in the long term.
When you join the Childcare Vouchers scheme, you are entering into an agreement with your current employer. When you move to a new employer, you are technically ‘leaving’ the scheme. As the Childcare Vouchers scheme closed to new entrants on 4th October 2018 you will not be able to ‘rejoin’ your new employer’s scheme.
However, if you are transferring to a new employer via TUPE, your rights are protected and you will still be eligible to remain on the Childcare Vouchers scheme.
You are still able to receive Childcare Vouchers in conjunction with 30 free hours, despite what the government website is currently advising. This is an error on their behalf. For clarification and to be able to proceed with your application, call HMRC on 0300 123 4097. Alternatively, if the error message appears, confirm you are not receiving Childcare Vouchers to proceed, then return to your account later to correct that you are receiving them.
Childcare Vouchers can be used to pay for the care of children up to the age of 15 or 16 if they are disabled, including:
- Home based care such as childminders, nannies and au pairs
- Pre-school care such as nursery schools, play schools and crèches
- Care for older children such as out of school clubs (breakfast clubs, afterschool clubs including activities, homework clubs and boarding, and holiday clubs)
You can use your Childcare Vouchers to pay more than one carer if you wish. The only condition is that your carer(s) will need to be registered with or approved by the appropriate body.
The current registration and approval bodies include:
- Ofsted Childcare Register – Compulsory (England)
- Ofsted Childcare Register – Voluntary (England)
- Local Health and Social Services Trusts (Northern Ireland)
- Social Care and Social Work Improvement Scotland (SCSWIS) (Scotland)
- Childcare Approval Scheme (Wales)
- The Care and Social Services Inspectorate Wales
It is likely your chosen carer(s) has previously been paid with Edenred Childcare Vouchers and is already affiliated to the network. Simply ask them for their Edenred Account Number which you will need to transfer electronic vouchers to them online. Your carer will then be paid automatically by Edenred each time you make a transfer.
If they have not been paid with Edenred Childcare Vouchers before, they can affiliate online here.
As your Childcare Vouchers are not tied to a particular carer, you simply need to ask your new carer for their Edenred account number, or ask them to affiliate with us if they have not accepted Edenred Childcare Vouchers before. Once you have their Edenred account number you can arrange payment via your online account as you did with any previous carers. If you have a standing order set up to go to your old carer, you should delete it.