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Posted Tue, 23 May 2023 20:53:21 GMT by
Is eligiblity for the 30 free childcare hours calculated on pre-salary sacrifice earnings (referred to as notional or reference salary), or is it based on earnings post any salary sacrifice deductions? I want to take part in my employers workplace nursery scheme. I am paid £24,000 per year for 5.5 hours of work per week. I would like to sacrifice the full amount of my fees which work out to be £19,529.16. This takes my post salary sacrifice earnings to £272 per month, less than the minimum earnings of £166.72 a week. Am I eligible for 30 free hours because my pre salary sacrifice earnings are over £166.72 per week OR am I not eligible because my post salary sacrifice earnings are less than £166.72 a week?
Posted Fri, 26 May 2023 09:40:34 GMT by HMRC Admin 25
Hi Megan Davies,

If you contact the helpline who deal with Tax-Free Childcare they will be able to confirm this for you:
Childcare Service helpline

Thank you. 

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