Childcare salary sacrifice technicality query

[MrsBadger]

Employee A uses salary sacrifice to pay for childcare vouchers to use as they choose.
Employee B uses salary sacrifice to pay the whole cost of fees at the workplace nursery.

Both go on maternity leave for 12m with their second child.

Once their contractual 6m-at-full-pay finishes, what happens to each of their salary sacrifice arrangements?

I have a feeling work are trying to screw me over / avoid setting a precedent / save cash / be as fair as possible.

HR bods / employment lawyers especially welcome...

When full pay finishes if the pay is lower than minimum wage the salery sacrifice has to finish otherwise the company would be breaking the law

I was not allowed to do salery sacrifice as I only work part tiem and it took my wages to low

yes that bit is clear, I was trying to elicit the difference (if any) between A's & B's situation.

not sure?

I'm not an expert but I can't see why there would be any difference at all, based on where the vouchers are spent. Are you sure that something else isn't coming into play- a difference in overall salary or the amount that is being taken in vouchers?

ah now see B isn't taking vouchers.
she is paying the employer the full cost of the fees straight from her salary to the on-site nursery.

Ah - employee one will continue to get their vouchers paid, as they are deemed a benefit and cannot be taken away in maternity. Employee B won't get anything as there are no vouchers involved, and so no separate benefit as such. I'm guessing you're B...

so is the on-site nursery place not a 'benefit' like (eg) a workplace gym membership, or private medical insurance would be?

Can't see any reason why childcare vouchers to spend at an external childcare provider are a non-cash benefit but an on-site nursery facility isn't a non-cash benefit. I can't find any evidence that workplace nurseries aren't considered a non-cash benefit, indeed only to the contrary.

interesting BusinessLink factsheet clearly stating that on-site childcare and childcare vouchers should be considered the same.

HMRC factsheet

oh thank you flowery - I was hoping you'd see this but didn;t want to put out a named thread as thought you were still on hols.

That BusinessLink sheet looks just what I need as it specifically mentions workplace nurseries.

I was away yes, but back to work and MN slightly earlier than promised due to weather putting me in an autumnal mood and lots of work to do! Glad to help anyway.