What is the NMW?
Under employment legislation employers must not pay adult workers at a rate which is below the National Minimum Wage (currently 5.05 per hour). Any reduction in salary as a result of Salary Sacrifice which reduces an employees rate below National Minimum Wage is not permitted and therefore such staff will not be eligible to join the Childcare Scheme. If you are not able to participate as your salary is below the NMW, you may be eligible for tax credits from the government.