What is childcare allowance?
Do you use childcare? Then you might be able to apply for childcare allowance of the Dutch tax system. But not everyone is entitled to this, there are several requirements you have to meet. Are you wondering if you are entitled? Then read on.
Requirements
To be entitled to childcare allowance you have to meet several requirements.
- You are working, studying or following a process towards working. When you have a partner, your partner needs to fulfil this requirement as well.
You are working:
In this case, it is important whether you are working or not. You do not necessarily have to fulfil a permanent job. Working as, for example, a freelancer of artists is sufficient. Did you become unemployed? You still will receive childcare allowance for a period of 3 months.
You are studying:
The study you are doing has to be recognized by the Minsterie van Onderwijs, Cultuur en Wetenschappen. A regular educational institution does fulfil this requirement. However, if you are following a study at a private educational institution, it is advisable to check if the study is recognized by the Minsterie van Onderwijs, Cultuur en Wetenschappen.
You are following a process towards working:
In this case, a process is meant which helps you to start working again. For example a reintegration process.
- The childcare is registred in the Landelijk Register Kinderopvang (LKR) and does have an LKR number
- You receive child allowance or foster parent contribution.
- You live at the same address as your child or you are registered at the same address.
- The childcare allowance includes a maximum hourly rate. Is the hourly rate of your childcare higher? You have to pay the difference yourself.
| Childcare | Maximum hourly rate |
|---|---|
| Day care | €8,17 |
| After school care | €7,02 |
| Childminder care | €6,27 |
For how many hours can you get childcare allowance?
- At maximum 2760 hours per child per year.
- Day care: multiply the hours which are worked by the one who works the least with 140%
- After school care: multiply the hours which are worked by the one who works the least with 70%
Amount
The allowance does not have income or capital limits. However, the amount you will receive depends on your and your partner’s assessment income. Here you can find the allowance table (p3). You have to use your joint assessment income.
Apply
You can apply for the allowance via “Mijn Toeslagen”. You can apply for it with 3 months retroactive effect.
Determining the amount of childcare allowance depends on a lot of different factors. Taking into account all the mentioned requirements, the roadmap is as follows:
- Determine the maximum hourly rate;
- Determine for how many hours you can receive childcare allowance;
- Multiply point 1 and 2;
- Determine with the use of the allowance table which percentage you get of the amount determined at point 3 as childcare allowance.
We are happy to help!
Do you have question about the allowance? Or do you have questions about other fiscal issues? We are happy to help you! Fill in our contact form or give us a call on +31 (0)20 – 2170120.
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