In order for a workplace nursery to be exemp from reporting as long as the following apply:
- have the appropriate registrations and approvals
- be available to all your employees
- provide childcare for your employees’ children, or children they have parental responsibility for
- provide childcare up to the maximum age its registration and approval allows for.
If all of these criteria points are satisfied then the cost of the place at the workplace nursery meets the exemption and is not reportable or liable for any tax or NI deductions.