All employees must be given a choice as to whether they take up a salary sacrifice benefit such as a childcare vouchers. In order to make that choice, an individual employee must be provided with information about the implications of taking a salary sacrifice.
This should indicate that the duration of the salary sacrifice might affect their entitlement to state benefits (e.g. JobSeeker’s Allowance, etc.), statutory benefits (e.g. maternity or paternity pay) and tax credits. It is at the discretion of the employer as to whether this support is offered.
Since 6 April 2005, it has to be offered generally to all employees if it is offered at all, so support cannot be dependent on someone's grade or position within the organisation.