As of October 2007, the minimum wage is £5.52 per hour. Whilst taking childcare vouchers, your hourly rate must be re-calculated to ensure your employer is still paying you on/above National Minimum Wage.

Therefore – your employer pays your gross salary, the childcare voucher is deducted. On the remaining, reduced salary you then pay tax, National Insurance and the Minimum Wage is re-calculated.

If you fall below minimum wage, you can not take childcare vouchers. However, you may be able to take a proportion. E.g. not the maximum amount of £55 a week, £243 a month.

However, your partner is also eligible to take childcare vouchers through their employer. Please contact our helpline for more information, 08000 430 860.

You may be able to receive financial support through the Tax Credits system from Revenue & Customs. For more information, please contact 0845 300 3900, www.hmrc.gov.uk.