Kinderopvangtoeslag - subsidy for a child in kindergarten in the Netherlands

author: Maciej Wawrzyniak28 August 2023
Kinderopvangtoeslag – dofinansowanie dla dziecka w przedszkolu w Holandii


In many cases, after the birth of a child and the expiration of maternity leave, parents are faced with a dilemma - to stay at home with the child, or return to work and send the child to a special care facility. Both options are a solid burden on the budget, which is why in the Netherlands most parents are entitled to a special allowance to cover the cost of child care. From today's post you will learn how Kinderopvangtoeslag works and who can apply for it. We invite you to read on.

Kinderopvangtoeslag - what is it?

Kinderopvangtoeslag is a special subsidy for a child in kindergarten in the Netherlands for parents who work and need to entrust care to a special institution. It is paid by the Belastingdienst tax office, but only part comes from the government and part also from the employer. It only applies to nurseries and kindergartens officially registered with LRK (Landelijk Register Kinderopvang), so if you entrust a family member or friends with your child's care, it is not taken into account when paying Kinderopvangtoeslag.

Subsidy for a child in kindergarten in the Netherlands - who can apply?

In the Netherlands, a subsidy for a child in kindergarten is available to most working parents, but you must meet a few basic conditions.

First of all, you must have a legal job in the Netherlands, and the child must be registered at the same address as you. It is worth mentioning that this does not only apply to an employment contract - running your own business, working as a freelancer, receiving vocational training or attending a school registered with the Ministry of Education, Culture and Science are all taken into account. It is necessary to prove that, indeed, you do not have enough time to provide permanent care for your child.

You must remember that you will need a written contract with a kindergarten registered in the national register of kindergartens and nurseries, which will include the price per hour of care and the number of hours of care per year. You can only be reimbursed for paid care, which is why it does not apply to schools, as the education system is free in the Netherlands.

You must submit the appropriate application to the tax office no later than three months after you become entitled to the allowance.

Banner angielski aangifte

Kindergarten subsidy Netherlands - what if you lose your job?

Various situations occur in life, and the sudden loss of a source of income is an unpleasant event that can happen to anyone. We mentioned above that having a job is a necessary requirement for collecting a nursery school subsidy. Does this mean that if we lose our job it will automatically be taken away from us?

The law provides for such situations, and you don't have to worry - you are entitled to collect Kinderopvangtoeslag after losing your job for 3 more months. However, you must immediately inform the office about any changes. The easiest way to do this is through the tax office's website under my allowances (Mijn Toeslagen), using your DigiD ID.

Nursery school subsidy Netherlands - how much can you gain?

The nursery and kindergarten subsidy covers only a part of the costs we incur for child care, but depending on the circumstances, it can be a sizable portion. The amount of the allowance is calculated on the basis of 3 factors:

  • earnings - will be used to calculate what percentage of the costs incurred will be covered by Kinderopvangtoeslag,
  • working time - affects the number of hours of paid care that will be covered by Kinderopvangtoeslag,
  • the hourly rate charged by the facility - determines the hourly rate of the subsidy.

We can get the subsidy up to a maximum of 230 hours per month, and it cannot exceed the number of hours of care provided by the facility with which we have a contract. In the case of using two different places, the number of hours used adds up, but still cannot exceed the set limit.

The exact number for which we can get an allowance will be determined by the hours of the caregiver who works the least. Unpaid breaks and time needed to commute to and from work are also taken into account, so you can expect an excess of subsidized hours of up to 140% of your working hours.

Subsidies for a child's kindergarten - what part of the costs will be covered?

Belastingdienst first calculates how many hours of subsidy we are entitled to, takes into account the hourly rate, and based on the amount received only calculates what percentage of it they will cover. Thus, each case is analyzed individually, and there is no clear answer to the question of what proportion of the costs will be covered by the nursery school subsidy in the Netherlands.

Currently, the maximum subsidizable hourly rates are:

  • for kindergartens and nurseries during day care - €8.17,
  • for kindergartens and nurseries during out-of-school care - €7.02,
  • in the case of a caregiver during day care - €6.27,
  • for a caregiver during after-school care - €6.27.

This means that amounts in excess of the values shown above are not eligible for subsidy and we must pay them in full ourselves. If we send a child to a kindergarten that charges €9 per hour of care, we will have to cover the entire excess over €8.17 100% out of our own pocket.

Subsidy for a child to a kindergarten - how to apply for an allowance?

You can apply for the allowance online using DigiD on the tax authority's website. It is also possible to fill out the form and send it back to the nearest tax office. In both cases, you will need basic data and information such as your, your partner's and your child's BSN number, information on your and your partner's income, data on the care facility (LRK-number, number of hours and price of child care per hour). You will have to wait about two months for a decision on the granting and amount of the subsidy.

Formalities related to official matters in the Netherlands can often be complicated and take a lot of time. If you're looking for a way to make the process faster and easier for yourself, we encourage you to use theAangifte Dutch tax return app. Are you curious about how much tax refund you will receive? Our Dutch tax calculator online combines innovation with intuitiveness. This tool was designed to simplify the tax calculation process, with features specifically tailored for those working in the Netherlands. Regardless of the type of tax form you choose, whether it's an M-form, C-form, or P-form, our system is equipped to tackle any challenge. Join the ranks of satisfied users who have already managed to try the tool!