Since April 2011 employers have a responsibility to complete a Basic Earnings Assessment (BEA) for new joiners to the Childcare Voucher scheme and to re-assess annually each April all those who have joined the scheme since April 2011.

From 5th October 2018, no employees are allowed to join the childcare voucher scheme if they have not previously been a member of your scheme or if they have previously had childcare vouchers through your scheme they can re-join provided a period of less than 52 weeks has elapsed since they were last in the scheme.

The Basic Earnings Assessment determines an employee's relevant earnings for the tax year and will compare these earnings to the income tax bands to set the level of childcare voucher amount that the employee is entitled to.

Maximum Childcare Voucher Values 2021/22:

Total Earnings* / Rate




Up to but not exceeding £50,270 (basic)




Greater than £50,270 but less than £150,000 (higher)




Over £150,000 (additional)




*Total earnings include salary, other taxable benefits and allowance.

If an employee has a pay rise during the tax year, a new BEA is not required. Employees who joined the childcare voucher scheme prior to April 2011 are not affected by these rules and no Basic Earnings Assessment is required. Prior to April 2011 there was no restriction for higher and additional rate taxpayer, so the maximum voucher value for all irrespective of tax band, continues to be £2,916 per year.