Childcare allowance

The Childcare and Nursery Care Quality Requirements Act (Wkkp) is based on funding of formal childcare by parents, employers and the government. As of 2007, both the employer contribution and the government contribution are paid by the Tax and Customs Administration through the childcare allowance. The condition for this is that both the applicant and any supplementary partner are both working, attending a training course or participating in an integration or reintegration programme. The allowance is usually applied for by one parent per family.

The 2021 data are based on provisionally granted allowances. The Tax and Customs Administration may still adjust the allowance paid, for example, when the income is finally determined. For previous reporting years, these are final data, for which these adjustments have been incorporated.