Fees in early childhood education

You can submit your income report using the electronic form, where you have two options:

1. You accept the maximum fee
2. You request an income assessment.

By choosing option 2, you agree that we retrieve your income information from the income register. If you have other sources of income or are self-employed, please provide those incomes along with attachments in the electronic form.

Please attach the following:

1. Entrepreneurs, farmers, and forest owners must always submit:

• Pre-completed tax return and taxation decision
• Balance sheet and income statement

2. Certificates must be submitted if you have:

• Child support or have paid maintenance support
• Rental income or capital income

3. Students must submit:

• Proof of studies with the estimated graduation date

If the family does not report all their income, the maximum fee will be charged.

Electronic income report form 

If you have any questions, please contact the early childhood education secretary. 

The following are considered as income:

• earned income and vacation pay
• maternity and parental allowance
• flexible or partial care allowance
• unemployment benefits and sickness allowance
• rehabilitation allowance or rehabilitation support
• capital income and calculated forest income
• child support
• pension

Attachments:

• certificate of received child support or paid maintenance allowance
• latest pre-filled tax return showing business income, dividends, capital income, and forest hectares, as well as the most recent tax decision
• general partnership/limited partnership provides the income statement and balance sheet
  
  

The following are not considered as income:

• child home care allowance
• child benefit
• disability allowance for persons under 16 years old
• care allowance and dietary compensation for persons over 16 years old who receive disability allowance and pension according to the Act on Disability Benefits (570/2007),
• child increase according to the National Pensions Act (568/2007)
• housing allowance
• medical treatment and examination costs paid under accident insurance
• military assistance
• front-line supplement
• student grant
• adult education allowance
• study aid housing supplement
• employment benefit and travel reimbursement paid as social assistance
• subsistence allowance as per the Act on the Rehabilitation Benefits and Rehabilitation Allowances of the Social Insurance Institution (566/2005)
• cost reimbursement according to the Act on Public Employment and Business Service
• scholarships paid due to studies or other similar allowances
• nor compensation for the costs of foster family care.

Deductions from income include child support payments made to children outside the family and other similar costs resulting from actual family circumstances, as well as maintenance obligations. 

The municipality has the right to review guardians' income information in the income register if the highest fee has not been approved. From the income register, the municipality receives information about earned income and paid benefits such as pensions and other Kela benefits. However, guardians must always report any information that cannot be obtained from the income register, such as child support, income statements for entrepreneurs and farmers, or capital income (e.g., rental, dividend, and forestry income).

The fee is based on the agreed hours per month. If the income statement is not submitted on time or is incomplete, the highest fee will be charged.

If the income statement is submitted later and the fee based on the income statement would be lower, the fee will be adjusted from the beginning of the following month. The set fee will not be changed retroactively.

The fee for full-day early childhood education is a maximum of 311 euros for the youngest child. For the second youngest child in early childhood education, a fee equal to 40% of the youngest child's fee will be charged, i.e., a maximum of 124 euros. For other children in full-day early childhood education, a fee equal to 20% of the youngest child's fee will be charged, i.e., a maximum of 62 euros.

The number of early childhood education days, family size, and income affect the fee. Income thresholds for the fee, according to the table below, apply from 1 August 2024. If the family consists of more than six people, the income threshold is increased by 275 euros for each additional minor child.

If the fee after the income statement is lower than 30 euros/child/month, it will not be charged. 

If the agreed hours are exceeded, the next tier in the fee table will be charged. If the agreed hours are exceeded two months in a row, the agreement must be changed. During the summer, payment is based on the days registered.

You can calculate the family's fee for full-day early childhood education according to the following model:

Count the family size and your average gross income per month. Subtract the minimum threshold for the monthly gross income from your average gross income. Calculate the fee for the youngest child's full-day early childhood education by applying the fee percentage to the obtained amount according to the fee percentage. When determining the family size, consider people living in the same household in a marriage or marriage-like relationship and both persons' minor children living in the same household.

The monthly fee is calculated as follows. A family of 4 people (2 adults and 2 children) has a gross income of 6280 euros/month. 6280 € – 5956 € = 324 euros/month. 324 € x 10.7% = 35 euros. The monthly fee for 100% early childhood education will be 35 euros.

If a child is absent from early childhood education due to illness for more than ten consecutive days or half of the agreed hours, half of the monthly fee is charged. If the absence due to illness lasts an entire calendar month, no fee is charged.

If the child is absent from early childhood education for an entire calendar month for any other reason, half of the monthly fee is charged.
If the guardians notify of an absence for at least one week, at least 14 days in advance, half of the fee is paid for the absence.

The monthly fee is also charged for temporary days of absence.

Hours deducted for free days are as follows:
Max 60 h / month – 2.51
61-86 h / month – 4.05
87-115 h / month – 5.28
116-149 h / month – 7.05

Temporary Care
For temporary care (up to 10 days), a fee of 16 euros for full-time care and 11 euros for part-time care is charged.

Rehabilitative Early Childhood Education
Early childhood education for children covered by section 1 of the Special Care Act can be arranged as special care, known as rehabilitative early childhood education, which makes early childhood education free for the family. In early childhood education activities, such children within the scope of the Special Care Act have the opportunity for guided interaction with children of the same age, which supports their communication and helps the children learn things together with other children. Families of other children with disabilities pay an income-related fee for early childhood education.

To receive rehabilitative early childhood education for free requires:

• The need and extent of the need (e.g., half or full day) must be included in the child's special care plan or mentioned in the related individual service plan.
• Parents must apply for the early childhood education to be free of charge and provide the necessary documents for the rehabilitative early childhood education.
• Rehabilitative early childhood education is granted for free starting from the first month after the application is submitted.

In a freely formulated application from the guardians, it should include:
• The child's details.
• The guardians' details.
• Care location.
• A brief description of the basis for rehabilitative early childhood education as free.
• Attachments: Special care plan or individual service plan.

Parental leave during an ongoing contract in early childhood education should be reported to the daycare and to the early childhood education secretary.

You can take parental leave when caring for a child under the age of two or if it has been less than two years since an adopted child has been taken into care. No fee is charged for the period of absence. The fee-free parental leave reduces the number of available care hours per month. Other children in the family can participate in early childhood education. However, the fee exemption does not apply to their monthly fee even if other siblings are at home. The right to the same care spot remains if the absence lasts continuously for up to 13 weeks.