TFC10500 - Entitlement: Statutory Maternity Pay, Maternity Allowance, Statutory Maternity Leave, Statutory Paternity and Adoption Leave, Statutory Sick Pay and Parental Bereavement Leave and Pay – treated as being in qualifying paid work
Source: gov.uk (2025-11-27)


Childcare Payments (Eligibility) Regulations 2015, regulation 12(1)

Where a person is absent from work due to sickness or parenting and the person:

Childcare Payments (Eligibility) Regulations 2015, regulation 12(1)(a)

Is paid Statutory Sick Pay under Part 11 of the Social Security Contributions and Benefits Act 1992 or Part 11 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992, or;

Childcare Payments (Eligibility) Regulations 2015, regulation 12(1)(b)

Is paid Maternity Allowance under section 35 of the Social Security Contributions and Benefits Act 1992 or section 35 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992, or;

Childcare Payments (Eligibility) Regulations 2015, regulation 12(1)(c)

Is paid Statutory Maternity Pay under Part 12 of the Social Security Contributions and Benefits Act 1992 or Part 12 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992, or;

Childcare Payments (Eligibility) Regulations 2015, regulation 12(1)(d)

Is absent from work during an ordinary maternity leave period under section 71 of the Employment Rights Act 1996 or article 103 of the Employment Rights (Northern Ireland) Order 1996, or;

Childcare Payments (Eligibility) Regulations 2015, regulation 12(1)(e)

Is absent from work during an additional maternity leave period under section 73 of the Employment Rights Act 1996 or article 105 of the Employment Rights (Northern Ireland) Order 1996, or;

Childcare Payments (Eligibility) Regulations 2015, regulation 12(1)(f)

Is paid Statutory Paternity Pay under Part 12ZA of the Social Security Contributions and Benefits Act 1992 or Part 12ZA of the Social Security Contributions and Benefits (Northern Ireland) Act 1992, or;

Childcare Payments (Eligibility) Regulations 2015, regulation 12(1)(g)

Is absent from work during a paternity leave period under section 80A or 80B of the Employment Rights Act 1996 or article 112A or 112B of the Employment Rights (Northern Ireland) Order 1996, or;

Childcare Payments (Eligibility) Regulations 2015, regulation 12(1)(i)

Is paid Statutory Adoption Pay under Part 12ZB of the Social Security Contributions and Benefits Act 1992 or Part 12ZB of the Social Security Contributions and Benefits (Northern Ireland) Act 1992, or;

Childcare Payments (Eligibility) Regulations 2015, regulation 12(1)(j)

Is absent from work during an ordinary adoption leave period under section 75A of the Employment Rights Act 1996 or article 107A of the Employment Rights (Northern Ireland) Order 1996;

Childcare Payments (Eligibility) Regulations 2015, regulation 12(1)(k)

Is absent from work during an additional adoption leave period under section 75B of the Employment Rights Act 1996 or article 107B of the Employment Rights (Northern Ireland) Order 1996;

Childcare Payments (Eligibility) Regulations 2015, regulation 12(1)(l)

Is absent from work during a period of shared parental leave under section 75E or 75G of the Employment Rights Act 1996 or articles 107E or 107G of the Employment Rights (Northern Ireland) Order 1996; or

Childcare Payments (Eligibility) Regulations 2015, regulation 12(1)(m)

Is absent from work during a statutory parental leave period under section 76 of the Employment Rights Act 1996 or Article 108 of the Employment Rights (Northern Ireland) Order 1996;

Childcare Payments (Eligibility) Regulations 2015, regulation 12(1)(n)

Is absent from work during a period of parental bereavement leave under section 80EA of the Employment Rights Act 1996 or Article 112EA of the Employment Rights (Northern Ireland) Order 1996; or

Childcare Payments (Eligibility) Regulations 2015, regulation 12(1)(o)

Is paid Statutory Parental Bereavement Pay under Part 12ZD of the Social Security Contributions and Benefits Act 1992 or part 12ZD of the Social Security Contributions and Benefits (Northern Ireland) Act 1992.

Childcare Payments (Eligibility) Regulations 2015, regulation 12(2)

Subject to paragraphs (3) and (4), that person is regarded for the purposes of TFC as being in paid work and as having, for each week of that period, expected income from that work equal to the minimum weekly income.

Childcare Payments (Eligibility) Regulations 2015, regulation 12(3)

In order to be treated as being in paid work during any period of absence in connection with sickness or parenting, and as having, for each week of that period, expected income from that work equal to the minimum weekly income, a person must have been in qualifying paid work immediately before the start of that period of absence.

Childcare Payments (Eligibility) Regulations 2015, regulation 12(4)

A person or their partner are only able to declare eligibility in respect of a child whose birth or adoption caused the period of absence from work during the applicable period as defined in regulation 9(2A) before the person or their partner returns to work. (see TFC08500 (https://www.gov.uk/hmrc-internal-manuals/tax-free-childcare-technical-manual/tfc08500)- Entitlement: qualifying paid work introduction).

Example:

Louise is returning to work on 1 August following the birth of her child, Justin. This means she may make a declaration of eligibility in respect of Justin no earlier than 1 April of the same year (the beginning of the applicable period). This restriction does not apply in relation to Carol, Justin’s older sibling.

Childcare Payments (Eligibility) (Amendment and Transitional Provisions) Regulations 2025, regulation 3(b)

The exception to regulation 12(4) of the Childcare Payments (Eligibility) Regulations 2015 is when an expected work start date falls in the period beginning 16 October 2025 and ending on 31 January 2026. In this case, a person or their partner is only able to declare eligibility in respect of a child whose birth or adoption caused the period of absence from work from the period beginning on 15 September 2025 and ending with the day before the day the person starts or returns to work.

Childcare Payments (Eligibility) Regulations 2015, regulation 12(6)

This applies equally to the self-employed, even if the work performed in the week immediately before the absence began was not performed under a contract of service.