An employer’s primary role is to publicise the scheme to their employees, using materials that the Childcare Account can supply. The Childcare Account will process the registrations and acceptances, supplying a confirmed list of participants.

As an employer you need to ensure

• There is an agreement between you and your employee reflecting the salary sacrifice agreement. This should make clear the appropriate reduction in salary, the length of the agreement and the amount to be received in childcare vouchers.
• The scheme is available to all your employees.
• The childcare is eligible (registered or approved).
• The child is eligible.
• An employees pay, after salary sacrifice, does not fall below the National Minimum Wage.

The Childcare Account recommends that you advise your Tax Office as soon as possible of your intention to provide this childcare benefit.

Following your initial registration, the only significant events concern new participants and leavers, with simple routines in both instances.