Special assistance and childcare (allowance)

You can apply for special assistance for childcare costs for several reasons. If you receive (social assistance) benefits and are following a training course or are in a reintegration program to re-enter the labor market, you can claim reimbursement for childcare costs. Even if you earn an income that is around the minimum, or for medical or social reasons, you may be entitled to compensation in certain situations.

The childcare allowance

Parents who have their child(ren) cared for must pay a contribution that depends on their income. The portion that remains is reimbursed by the government in the form of childcare allowance. In 2010, the childcare allowance applies to daycare for children in a daycare center and to the care of children through a formal childminder agency. You will no longer receive an allowance for home care that was also reimbursed in previous years through the childcare allowance.

Eligibility for childcare allowance

If you want to receive compensation for the costs of childcare, you must use a registered institution for the care of your children. The municipality in which you want to have childcare provided keeps a list of registered institutions. If you are eligible for a contribution towards the costs of childcare, you enter into an agreement with a childcare center or a childminder agency. You pay that institution for the care and arrange the allowance yourself with the tax authorities. As of 2010, childcare provided by family or acquaintances is no longer eligible for reimbursement under the childcare allowance.

Fixed and income-related allowance

The childcare allowance consists of a fixed component and an income-related part. The income-related allowance is always paid by the tax authorities. The tax authorities also pay the fixed portion to employees. For certain groups of people without an employer, the fixed part is paid by the municipality or the UWV. These are:

  • persons who follow a (re)integration program and receive social assistance, or receive an IOAW or IOAZ benefit or an ANW benefit
  • persons who are following a (re)integration program and are registered as a non-beneficial job seeker with the UWV-Werkbedrijf
  • persons who are following an integration course as newcomers
  • persons who receive a benefit as an artist and receive a WWIK benefit
  • persons under the age of 18 receive social assistance and receive training
  • persons who are students at an educational institution mentioned in the Wsf or Wtos
  • persons who follow a (re)integration program through the UWV and receive a disability benefit or unemployment benefit

The amount of the childcare allowance

The following table shows the amount of the childcare allowance. You can make a test calculation on the tax authorities’ website regarding allowances. In the table, the first child is the child with the most childcare hours. If the first and second child have the same number of childcare hours, the first child will be the child with the lowest costs.

Collection income

income-related + fixed allowance

 

1st child

2nd child if applicable

< 17,553

96.5%

96.5%

17,554 – 18,721

95,0%

96,5%

18.722 – 19.889

94,3%

96,5%

19.890 – 21.058

93,8%

96,4%

21.059 – 22.226

93,3%

96,4%

22.227 – 23.394

92,8%

96,4%

23.395 – 24.563

92,1%

96,4%

24.564 – 25.730

91,6%

96,4%

25.731 – 26.987

91,0%

96,3%

26.988 – 28.243

90,5%

96,2%

28.244 – 29.500

89,8%

96,1%

(Source: Ministry of Education, Culture and Science, 2010)

The hourly rate for formal care

Formal childcare is childcare that is provided through a registered institution or childminder agency. In 2009, the maximum hourly price was tied to an average hourly rate of 6.10. In 2010 this is no longer the case. From 2010, the maximum hourly price depends on the type of care chosen.

The hourly price for informal care

Informal care is the care of children through a non-registered institution. This does not involve regular childcare for which no childcare allowance is possible. The amounts in the following table are based on a babysitter at home.

Description

Price per hour

Daytime babysitter for 1 child

3.50 to 5.50

Daytime babysitter for 2 children

5.50 to 7.00

Daytime babysitter for 3 children

7.00 to 9.00

Domestic work

9.00 to 12.00

(Source: NIBUD, July 2009)