The Government has pledged to double the amount of free childcare for three and four-year-olds from 15 hours a week to 30, however The National Day Nurseries Association (NDNA) has claimed only 45% of a sample of 485 nurseries said they would be implementing the plan.
NDNA chief executive responded to the initial announcements in the 2015 Spending Review for additional funding, saying:
“We are pleased the Government has listened to our campaigning for better levels of funding. Despite the tough fiscal climate, the childcare sector is receiving more money. This is a welcome step.
The sector is now looking carefully at the details to establish whether the increase is sufficient to support the Government’s ambitious promise of 30 hours’ free childcare to working parents. The Government must work to make sure that every penny secured for early years goes straight to the frontline of childcare. That means protecting the funding by ring-fencing it so local authorities, who we know are under pressure with increasing demands on their education funding, pass it all on to nurseries and childminders. We also need to know that this uplift must not stay still. It must continue to increase to keep pace with the financial pressures of the sector, including the introduction of the National Living Wage in April and pensions auto enrolment. It cannot be a one-off.” Politics Home reported recently that the NDNA, which represents more than 5,000 of the UK's 18,000 nurseries, said 89% were already making a loss providing the free 15 hours. NDNA chief executive said that serious funding shortfalls stand in the way of nurseries getting on board, despite their desire to help families with free childcare and that private, voluntary and independent nurseries deliver most of the government's free places. The nursery sector is reluctant to commit to offering more free hours when they already make a significant annual loss - an average of £34,000 per nursery - on the funded places they currently provide.
Education Minister Sam Gyimah is reported as insisting the Government is providing enough funding to incentivise providers.
No return of Class 1A National Insurance contributions 8 March 2016
If you don’t submit any P11D forms, use the online forms service or email to tell HMRC you don’t owe Class 1A National Insurance.
You may need to submit a P11D(b) form to report the amount of Class 1A National Insurance due on all the expenses and benefits you’ve provided. You should do this if:
you’ve submitted any P11D forms
you’ve been sent a P11D(b) form by HMRC
If you don’t submit any P11D forms, you can tell HMRC that you don’t owe Class 1A National Insurance by either:
using the online service (you’ll need to log in to your tax account) emailing the form (no sign-in)
Full details are available on GOV.UK .
Salary Sacrifice schemes can be discontinued during maternity leave 11 March 2016
A recent Employment Appeal Tribunal has made a significant ruling in that it is not discriminatory to discontinue childcare vouchers during maternity leave.
With thanks to Daniel Barnett’s employment law bulletin for providing the details of the case Peninsula Business Services v Donaldson ,
Women on maternity leave are entitled to non-pay benefits pursuant to the Maternity and Parental Leave Regulations 1999. Based on HMRC guidance that contractual non-cash benefits provided under a salary sacrifice scheme must continue to be provided during ordinary maternity leave, an employment tribunal held that it must be discriminatory for an employee to lose childcare vouchers during maternity. Peninsula Business Services appealed.
CIPP Policy News Journal
25/04/2016, Page 156 of 453
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