Can an employee backdate childcare vouchers if they re-join the scheme part way through the tax year?

Modified on Thu, 29 Jun 2023 at 10:53 AM

HMRC does allow working parents to backdate vouchers under certain circumstances within a tax year, but this is at your discretion.


The childcare voucher tax and NI ‘exempt amount' is an annual allowance and therefore, as long as the employee earns the annual voucher allowance PLUS National Minimum Wage/ National Living Wage within that tax year, it is possible for them to backdate vouchers up to the full childcare voucher allowance for that year. However, you must be satisfied that they met all of the necessary conditions for scheme membership in each week or month that they wish to receive backdated vouchers for, (for example, their child must have been born/ they must have been in your employment/ you must have had a scheme in place).


From 5th October 2018 they will also have had to have been in your childcare voucher scheme in receipt of childcare vouchers within the last 52 weeks.

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