Payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions4
In Part 5 of Schedule 3 (certain non-cash vouchers to be disregarded as payments in kind), in paragraph 7—
a
for sub-paragraph (1) substitute—
1
A qualifying childcare voucher, where an employee joined a scheme—
a
before 6th April 2011;
b
before 6th April 2011 but ceased to be employed by the employer and was subsequently re-employed by the employer and re-joined the scheme before 6th April 2011; or
c
before 6th April 2011 and there was a continuous period of 52 weeks ending before 6th April 2011 throughout which vouchers were not being provided for the employee under the scheme,
subject to the qualifications in sub-paragraphs (2) and (5).
b
omit sub-paragraph (1A).