Financing of Childcare

Parents, employers and the government all benefit from good childcare. The Childcare Law assumes that the costs of childcare are paid jointly by the government, employers and parents.

Compulsory employer’s contribution

As of 2007 employers are obliged to contribute to the costs of childcare. This contribution is paid out automatically to the parents by the Tax Authority (Belastingdienst), as a supplementary benefit. There is therefore no need to submit a separate application to your employer.


Parents receive a contribution for childcare from the government. This contribution is income-related, and is paid out by the Tax Authority (Belastingdienst). The government has stipulated a maximum hourly rate which qualifies for compensation. For 2008-2009 this is € 6.10 per hour of childcare and € 6.10 per hour of after-school care. The government pays out an income-related contribution up to this maximum. The government only contributes to the maximum hourly rates even if the actual cost of childcare exceeds these amounts.

An application for the government contribution can be made to the Tax Authority (Belastingdienst). The process is comparable to the way in which you request a provisional refund of mortgage interest. The Tax Authority (Belastingdienst) requires 6 to 8 weeks to process your application and the payments take place on or around the 15th of each month.

In order to qualify for a contribution, a number of requirements must be met:

  • You must be a Dutch national, or have a valid residence permit. Alternatively, you must live in an EU country, or in Norway, Iceland, Liechtenstein or Switzerland.
  • You must have 1 or more children living at home and you must qualify for child benefit or foster parent benefit. The children living at home must be registered at your home address.
  • Your child must attend a childcare centre which is registered with the municipality. This can be a daycare centre, after-school care centre or registered host-parent care, or a host-parent family which is linked to a host-parent centre.
  • The child for whom you request the contribution must still be attending primary school
  • Either you or your partner pays for the childcare.

What if my employer is paying for a reintegration programme?

If your employer is paying for a reintegration programme, you may also be eligible for childcare contribution.

What if I live abroad?

If you and your partner (should you have a partner) live abroad, but if one of you works in the Netherlands, then you may also be eligible for childcare contribution.


You must meet one of the following requirements regarding your employment.

  • You must currently be working (as an employee or as a self-employed person, or for your partner’s business).
  • You must receive a contribution from the municipality or the UWV (the body implementing employee insurance schemes) on the grounds of the Childcare Law.
  • These conditions also apply to your supplementary benefit partner.

Who is my supplementary benefit partner?

Your supplementary benefit partner is your partner for the supplementary benefit. Do you have a spouse or someone with whom you have a registered partnership? If so, he or she is your supplementary benefit partner.
If you do not have such a partner, then your brother, sister, or a friend who lives with you can be a supplementary benefit partner.
With the help of the tool “Who is your supplementary benefit partner?” ("Wie is uw toeslagpartner?"), it is easy to determine who your supplementary benefit partner is.

How does it work?

By answering a number of simple questions, you can find out if one or more of your housemates meet the requirements, and therefore qualify as your supplementary benefit partner.

How much childcare contribution will you receive?

The programme for applying for and registering modifications in childcare contribution automatically calculates the monthly amount of the childcare contribution. Would you like to know if you are eligible for childcare contribution? Please make a test calculation of childcare contribution first. This will tell you whether it is worthwhile applying.

If you are eligible for a childcare contribution in 2009, then you will receive an advance (payment) decision. This decision states the monthly amount as well as the annual amount of the contribution.

Would you like to find out if you can obtain a childcare contribution and, if so, how much it would be? Filling in the test calculation is straightforward:

  • Answer the questions in the test calculation.
  • If anything is unclear, click on the question mark.
  • When all the questions have been answered, click on ‘Calculate’ (‘Bereken’).

What to have close at hand?

If you want to make the test calculation accurately, you need to have one of the following documents close at hand:

  • If you are under obligation to fill in an income tax declaration: your (provisional) assessment income tax;
  • Your annual income statement;
  • Your salary slip.

You can use these documents to supply the programme with information concerning your income. Under the question mark next to ‘annual income’ (‘jaarinkomen’), you will find more information on this topic.

Information about supplementary benefit partner also required

You are also required to answer questions about your partner, if you have one. You must also fill in information about your partner’s income. You will therefore also need his or her annual income statement, salary slip or (provisional) assessment income tax.  

Last Modified: 16-11-2010