Childcare support criteria relaxed
Earnings requirement. To access tax-free childcare (TFC) and the 30 hours of free childcare scheme, employees must normally have earnings of at least the value of 16 hours per week at the relevant national minimum wage rate. HMRC has confirmed that if earnings are below the minimum earnings requirement because the employee is furloughed, this does not invalidate their membership of the scheme(s). Equally, key workers whose earnings now exceed £100,000 per year, as they are working additional shifts, will have their additional earnings discounted and can still retain membership of the scheme.