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Private day care allowance
Private day care allowance can be granted if the child is looked after by a caregiver paid by the family or a private day care provider. The child must be under school age. Private day care allowance is not available if the child is in municipal (local) day care.
Private day care allowance includes
- care allowance, which is affected by the child's right to early childhood education
- care supplement, which is affected by the family's income and the child’s right to early childhood education
- possible municipal supplement, depending on the home municipality.
Private day care allowance can be claimed by one of the parents or other guardians. However, the allowance is always paid directly to the private caregiver or day care provider. The private day care allowance is taxable income for the day care provider, but not for the family claiming the allowance.
Care allowance and care supplement is paid for each child that is eligible for the allowance. The amount of and the eligibility criteria for the municipal supplement vary depending on the municipality. Your municipality of residence provides further information on the municipal supplement.
Private day care allowance can be granted to families with a child under school age who is looked after by a private day care provider or by a caregiver the family has hired.
Private day care allowance cannot be granted
- if the child is in municipal day care or a place in municipal day care has been reserved for the child.
- to a parent who does not live in the same household as the child.
- for the same child for which paternity allowance is paid to the father. However, private day care allowance can be paid for the family's other children during the father's period of paternity allowance.
Private day care provider
The day care provider is
- a person with whom the family has made a contract of employment and whom the municipality has approved as a day care provider or
- a private day care centre or family day care provider who has filed a notification with the municipality according to the Act on Child Day Care.
A relative can also be a day care provider. However, private day care allowance is not paid if the day care provider lives in the same household as the child.