Amount and payment of private day care allowance

The private day care allowance consists of a care allowance and a care supplement. Your home municipality (locality) may also pay a municipal supplement to your child care allowance.

Each year, Kela adjusts the private day care allowance with the index, which may change the amount of allowance. The adjustment is made automatically. You do not have to do anything.

Care allowance

The care allowance is not affected by the family's income. Care allowance is paid separately for every child eligible for the allowance. The care allowance is €184.61per month for each eligible child. 

At the most, the allowance can amount to the equivalent of the day care fee for the child.

Care supplement

The amount of the care supplement is affected by family size and gross income. The maximum amount of the care supplement is €155.24 per month for each eligible child. The care supplement is paid for all children under school age who are in private child care if the parents’ income does not exceed a specified income limit.

Care supplement is paid in full if the family's monthly income does not exceed the income limit determined by the family size.

Family size includes up to 4 people: 2 adults and up to 2 children under school age. A child for whom parental allowance is paid or a child who attends school is not included in the number of people in the family.

The following also count as family income:

  • income of the children for whom the family is claiming child home care allowance or private day care allowance.
  • partial and flexible care allowance.

The care allowance and the municipal supplement do not count as income.

If the income limit is exceeded, the care supplement is reduced. No care supplement is available if the family’s income exceeds a specified maximum limit.

Care supplement
Family size (number of people) Gross income, full care supplement is paid, maximum EUR per month Reduction rate Gross income, no care supplement is paid, maximum EUR per month
2 1,160 11.5% EUR 2 509.87 per month
3 1,430 9.4% EUR 3 081.44 per month
4 or more 1,700 7.9% EUR 3 665.00  per month


Child who attends preschool or a preschool trial or who is within the scope of extended compulsory education

Preschool education is provided from 1 August to 31 May. During that period, the family is paid the smaller care allowance totalling €67.92 per month and half of the care supplement. After the period of preschool education, in June and July, the full amount of the care allowance is paid for the child if the child still attends private early childhood education.

If the child only attends preschool and does not additionally attend early childhood education, no private day care allowance is paid at all.

If your child is entitled to extended compulsory education, you get the same care allowance you would for a child in preschool.

Payment of the municipal supplement

A municipal supplement may be available to the private day care allowance. The amount of the supplement and the eligibility criteria vary by municipality. In some municipalities it can be a substantial addition to the private day care allowance. Kela pays the municipal supplement in connection with the private day care allowance only if Kela and the municipality have agreed on such a procedure. Otherwise the supplement is paid directly by your municipality.

Contact your municipal authorities for more information.

Payment of private day care allowance

Kela always pays the allowance to the provider of early childhood education. The allowance is paid in on the last business day of the month. The decision shows the first payment date of the allowance. The decision is sent to your home address and it can also be checked via the OmaKela e-service. Kela sends the data on child care allowances paid out to the national incomes register within five days of the date of payment.

You cannot get private day care allowance for a period shorter than one month. The one-month minimum requirement can be fulfilled also by adding up the periods for which child care allowances are paid to the parents.

Private day care allowance can also be paid for a period shorter than one month if the total period of time for which it and other child care allowances have been granted is at least one month.

Starting 1 August 2022, families can only get private day care allowance for an uninterrupted period of at least one month. Payments shorter than a month are no longer added together.

Taxation of private day care allowance

The private day care allowance is taxable income only for the provider of early childhood education. The family who is granted the allowance does not have to pay taxes on it.

Kela pays the private day care allowance directly to the provider of early childhood education and withholds preliminary taxes on the allowance before payment (except for day care providers who have been entered in the tax withholding register). Further information on the payment and taxation of the private day care allowance is available (in Finnish) at Yksityisen päivähoidon tuottajat.