Childcare. You look after children, we keep the figures.
For day nurseries, out-of-school care, toddler groups, childminder agencies and childminders, from 1 to 25 people. Hourly rates, rosters that meet the rules, freelance childcare workers and soon a new flow of money: Alvelion handles the accounting around it.
Request an introductory meetingWhat does a childcare worker cost? Work it outWhat matters in childcare?
A childcare business has strict rules for quality and staff, and a price that parents get back largely through the allowance. From 2029 the government wants to change that flow of money.
At the Chamber of Commerce you are registered under SBI code 88910 (childcare, including out-of-school care and childminders). A childminder agency falls under 88999.
According to Statistics Netherlands, there were 13,620 childcare businesses on 1 October 2026. 83% have one working person, mostly childminders. The number of childminder locations in the National Childcare Register fell from 22,675 in January 2021 to 13,322 in July 2026. The number of day care and out-of-school care locations is still growing.
Where things go wrong in childcare
Do you recognise one of these situations? Then your accounting needs attention.
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VAT on freelance childcare workers without knowing if it is right
Your childcare is exempt, so you cannot reclaim the VAT on a freelance childcare worker's invoice. The Tax Administration says the freelancer must charge 21%. The Arnhem-Leeuwarden Court of Appeal said otherwise on 13 October 2026. That ruling is not yet final.
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A roster that does not meet the rules
There is a maximum number of children per childcare worker. You may deviate for at most three hours a day. Staff are your biggest cost. A roster that does not add up costs you money or a poor report from the GGD.
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No idea what 2029 means
From 2029 the government wants to replace the allowance with a subsidy paid directly to childcare providers and childminder agencies. Parents then only pay a limited contribution. That means a different debtor, new conditions and more accountability.
With your accounting in order, you know per location what a childcare place costs, what your hourly rate should be and what you set aside.
Childcare centre or childminder agency
Childcare centre
Your own groups and your own staff?
You run a day nursery or out-of-school care. Your biggest costs are staff and premises. The GGD visits unannounced at least once a year. Your childcare is exempt from VAT, so you cannot reclaim the VAT on a renovation.
Childminder agency
Matching parents and childminders?
You match childminders with parents and monitor quality. Your matching service is exempt from VAT if parents would not find equivalent childcare without you, for example because you assess childminders and talk with parents beforehand. The GGD visits you every year too.
Your own staff or freelance childcare workers? We work out what each really costs you, with the childcare cao and the VAT included.
How Alvelion handles the figures of your childcare business
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Getting to know you and setting up
We look at your locations, groups and types of childcare. We set up your accounting accordingly, with costs and income per location.
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Keeping up to date
Invoices to parents, purchases and bank are processed continuously. Every month you see what comes in and which parents still have to pay.
Every month
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Payroll and tax returns
Payslips under the childcare cao, the pension return to PFZW and your tax returns go out on time.
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Looking ahead
A new location, a new hourly rate or the switch to the subsidy in 2029? We work out in advance what it costs and brings in.
You work with one dedicated contact who knows your business, not a changing team or a general helpdesk.
Where Alvelion helps your childcare business
Invoices to parents
Keeping track of monthly invoices to parents, sending reminders and seeing who still has to pay.
Go to credit managementStaff on the payroll
Payslips and payroll tax returns for childcare workers and trainees, under the childcare cao.
Go to payroll administrationWhat a childcare place costs
See per location and per group what staff, rent and purchases cost, and what the occupancy brings in.
Go to financial dashboardVAT and tax
VAT on freelance childcare workers, the exemption for your childminder agency and what you can and cannot reclaim on a renovation.
Go to tax adviceFinancing a location
Buying or renovating a new location? We help with the financing application and the figures the bank wants to see.
Go to financingBV and holding company
Several locations, a holding company on top or a partner joining. We set up the structure properly.
Go to structure and controlCao and calculators
What does a childcare worker cost?
Work out what a childcare worker costs you under the childcare cao, including pension, holiday pay and year-end bonus. Are you a childminder? Then work out what you keep net.
Go to the childcare caoYour hourly rate is only right if your roster is right. We show what a childcare place really costs you.
Your childcare and your figures with one team
Knows the rules in childcare
VAT exemption, the maximum hourly rate, the childcare cao, PFZW and the plans for 2029: we know the rules that apply to childcare.
Wages straight into your figures
Payroll and bookkeeping run side by side. That way you see every month what a group really costs you.
One contact
Bookkeeping, payroll and advice with the same dedicated team.
Frequently asked questions
No, if you are a registered childcare centre or offer childminding through a registered childminder agency, and you meet the requirements of the Childcare Act. Matching by a childminder agency is exempt if parents would not find equivalent childcare without you. Because you are exempt, you cannot reclaim the VAT on your costs, furnishing and renovation.
According to the Tax Administration, yes: anyone who does educational work for a childcare centre as a business charges 21%. The Arnhem-Leeuwarden Court of Appeal ruled differently on 13 October 2026. A freelance childcare worker who is in the personnel register and linked to the childcare centre may apply the exemption. That ruling is not yet final. Also watch out for false self-employment: according to the government, it occurs in childcare.
The government wants to replace the childcare allowance with a subsidy paid directly to childcare organisations and childminder agencies. Working parents will then be reimbursed 95.6% of the maximum hourly rate and pay only a limited contribution. Childcare will become a service of general economic interest, with conditions. Childminders are excluded from that. It is still a bill. The start is planned for 1 January 2029.
Start with your cost price per childcare place: staff under the staff-to-child ratio, premises and the rest. Compare that with the maximum hourly rate. In 2026 it is €11.23 for day care, €9.98 for out-of-school care and €8.49 for childminding. For 2027 it is provisionally €11.60, €10.31 and €8.77. You may charge more, but parents are not reimbursed for that part. In 2025, 63% of parents receiving the allowance paid more than the maximum hourly rate for at least one child.
That depends on how you work. If you look after children from different parents, work many hours and carry the risk yourself, you are usually an entrepreneur. Then you can get the self-employed deduction if you meet the hours criterion. If you only look after children from the family, it is usually not a business. In 2016 a court of appeal ruled this way about a childminder for three grandchildren. She did not get the self-employed deduction.
You apply for a certificate of conduct, register yourself and your staff in the childcare personnel register, join the Childcare Disputes Committee and draw up a complaints procedure. Then you apply to the municipality. It decides within ten weeks. The GGD inspects the childcare before you may start. After that you are in the National Childcare Register.
From 1 July 2026 to 1 July 2028, day nurseries and out-of-school care may deploy trainees for half of their staffing. You do need a supervision plan for that. After that, under the current rules, it goes back to one third.
The childcare cao runs from 1 January 2025 to 31 December 2026 and is generally binding. From 2026 the year-end bonus is 8%. What applies after 2026 was not yet known at the end of October 2026. A PFZW pension is compulsory for paid childcare, including out-of-school care and supporting services such as a childminder agency with staff.
Knowledge for your trade
All articles on childcareReady to grow your childcare business further?
Tell us how your business runs now. We deliberately work with a limited number of clients. That is why we first look together at whether we are a good fit. You'll hear back within one working day.
Request an introductory meeting