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Posted Sun, 21 Apr 2024 08:53:41 GMT by Dominik
Hi, I pay tax and primary NIC through the DPNI scheme. Would I be eligible for the workplace nursery salary sacrific scheme ? I understand that there are no deductions for the employer given the DPNI scheme nature (and potentially even some small extra cost for the employer which would be acceptable for the employer). In the below forum post, the DPNI scheme and pension constributions are discussed which indicates in the last paragraph that salary sacrifice could be eligible for DPNI workers (in case of a pension). Would the same apply for the Workplace Nursery Scheme ? Thank you for your help!
Posted Tue, 23 Apr 2024 13:19:24 GMT by HMRC Admin 17 Response

Hi,
 
A workplace nursery would usually be a nursery provided onsite at your employer.

If you have DPNI scheme that suggest the employer has no premisis in the UK.

So I dont beleive this would be approrpriate.

Thank you .

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