# Halo

> Halo is a compliance-first workplace nursery benefit for UK employers. Employees pay their registered nursery from pre-tax salary through their workplace; employers run it cost-neutral, with compliance kept on record.

Halo is software a UK employer uses to run its own workplace nursery benefit for staff — onboarding, compliance evidence, and payroll wiring in one platform. It is not a childcare marketplace and not a savings product; the employer offers the benefit, Halo runs it.

## Compliance and HMRC position
- [Is it HMRC-compliant? The section 318 position](https://halown.com/section-318): how the section 318 ITEPA 2003 workplace nursery exemption works, and how Halo's model is built around its conditions, in plain language for finance and tax teams.
- The benefit relies on the workplace nursery exemption in section 318 ITEPA 2003.
- It works only with a registered nursery — Ofsted in England, Care Inspectorate in Scotland — and never childcare in a private home.
- The employer takes responsibility for financing and helping manage the nursery provision; Halo keeps the evidence on record.
- The employer offers the benefit directly to its own staff — Halo is the software they run it with, not a third-party promoter.

## How it works
- [How Halo works](https://halown.com/how-it-works): the employer, the employee, and the registered nursery, and what each one does.

## Guides
- [How to set up a workplace nursery benefit](https://halown.com/guides/how-to-set-up-a-workplace-nursery): the steps an employer takes to offer the benefit, from decision to first payroll.
- [Payroll setup](https://halown.com/guides/payroll-setup): how the nursery payment is wired into the employer's existing payroll.
- [Nursery Digital Safety Pack](https://halown.com/guides/nursery-digital-safety): a plain-English digital safety pack for nurseries — a do-this-first checklist, a staff handout on modern (AI-assisted) scams, and a printable incident card, grounded in NCSC, Cyber Essentials and ICO guidance.

## Comparisons
- [Workplace nursery benefit vs Tax-Free Childcare](https://halown.com/workplace-nursery-vs-tax-free-childcare): how the workplace nursery benefit differs from the government Tax-Free Childcare account, and when each one fits.

## For employers
- [Set up Halo Pay for your team](https://halown.com/for-employers): cost-neutral to run, compliance built in, live in about two weeks.

## For employees
- [Check whether your employer is on Halo](https://halown.com/for-parents): if they are, your nursery fees can come from pre-tax salary; if not, you can ask them to join.

## For nurseries
- [Claim your nursery's page](https://halown.com/for-nurseries): if you're Ofsted or Care Inspectorate registered, you can be on Halo.
- [Find a nursery](https://halown.com/find): search the Halo nursery directory.

## About
- [About Halo](https://halown.com/about): who we are and why Halo exists.

## Tools
- [Cost calculator](https://halown.com/calculator): estimate what the benefit costs an employer and an employee.

## Writing
- [Halo blog](https://halown.com/blog): plain-English guides to workplace childcare, eligibility, and the compliance position.

## More
- Full text (all guides + articles inlined): https://halown.com/llms-full.txt
- Sitemap: https://halown.com/sitemap.xml
- Employer terms: https://halown.com/legal/employer-terms
- Nursery terms: https://halown.com/legal/nursery-terms