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Finding a place in a childcare centre may be a challenge for expectant parents. As an employer, you can finance the creation of places in a childcare centre. In Wallonia, a pilot project provides a subsidy of 4,000 € per place in a childcare centre.
The Walloon government provides financial support to companies that finance one or more places in a private childcare centre. This pilot project is aimed at self-employed as well as micro, small and medium-sized companies with a business unit located in the Walloon Region.
If the company finances a place in a childcare centre for an amount of at least 8,000 €, it can receive a bonus of 4,000 €. Only places in private childcare centres are eligible for this subsidy. By 'private childcare centre' is meant a childcare centre authorised by the O.N.E. (Office de la Naissance et de l'Enfance), but not subsidised or receiving only the basic subsidy.
To receive this bonus, the company must sign a partnership agreement with the childcare centre and fill in a form, which is available here. This bonus can be applied for by submitting an application by 31 October 2024.
By financing a place, the employer gets priority in enrolling one of its employees. This priority is valid for two years and 9 months from the signing of the partnership agreement. Depending on the size of the company, the number of bonuses is limited (to a maximum of 2, 6 or 15 for micro, small or medium-sized companies).
The Walloon Region bonus can be combined with the tax deductibility available to all companies. When the employer finances the creation or maintenance of a place in a group childcare centre, the sums paid are considered deductible business expenses.
The following conditions must be met:
The childcare centre is approved, authorised or subsidized by ONE, Opgroeien or the Government of the German-speaking Community;
The amounts are paid directly to the childcare centre or through the aforementioned institution;
The amounts are allocated by the childcare centre to finance operating costs and expenditure on infrastructure or equipment needed to create or maintain childcare places (created from 2003);
The amounts cannot be used to contribute to the parents' normal childcare costs;
These amounts are limited to 10,230 € per childcare place and per taxable period (amount for income year 2024);
The institution issues a certificate each year.
In addition, employees are entitled to a 45% tax reduction in personal income tax for childcare costs. Per day of childcare, the maximum amount of costs taken into account is 16.40 € (income 2024). They will therefore receive a reduction of 7.38 € if they pay a minimum of 16.40 € per day of childcare.
To qualify for this tax reduction, the employee must have actually paid childcare costs (so it is not possible to qualify if this benefit is offered by the employer).
Various support measures exist to encourage companies to finance childcare places. Would you like to offer this benefit to your employees? Do not hesitate to contact our Legal Partners via legalpartners@partena.be.
Source: Walloon Government Decree of 16 May 2024 on incentives for Walloon companies to support Walloon companies in childcare for young children in Wallonia.
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