Do you know that if an employer gives free or subsidies creche and childcare facilities a taxable benefit will have to be incurred, this came into effect in 2011. No taxable benefit was in place prior to 2011.
The amount of the taxable benefit is calculated if the facilities are provided only by the employer or if the onus is on the employer for providing finance, management of the facility or for the upkeep of the premises. The taxable benefit is subject to PAYE, PRSI and USC. The cost of which would be divided out among the employees who were to avail of the creche and childcare facilities.
For further information please visit Revenue.ie