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Fee criteria for early childhood education and care

The client fees for municipal early childhood education and care are based on the Act on Client Fees in Early Childhood Education and Care (1503/2016). The client fee is determined by the size of the family, the need for service as well the gross income.

A family refers to persons living in a shared household, either married or in a marriage-like arrangement, and the minor children of both living in the same household.

When determining the customer fee, all taxable earned income, capital income, tax-exempt income and imputed forest income are taken into account as family income. Holiday pay (5%) is added to the gross salary if the client does not provide a separate statement of holiday pay. If income varies, the average monthly income over a longer period is taken into account.

The following are taken into account as income

  • gross salary (including various allowances, bonuses, commissions, etc.)
  • taxable benefits in kind (e.g. telephone, food, car and housing allowances)
  • capital income (including dividends, interest and rent; including children in early childhood education)
  • forestry income
  • income from self-employment and business activities (including start-up allowances)
  • pensions and annuities (including for children in early childhood education and care)
  • alimony and child support (for children in early childhood education)
  • daily subsistence allowance
  • basic daily allowance (Kela)
  • labour market subsidy
  • shiftwork allowance
  • education allowance
  • earnings from apprenticeship training
  • rehabilitation allowance paid by Kela and insurance companies
  • sickness allowance
  • maternity, paternity and parental allowances (including special care allowance and special maternity allowance)
  • flexible/partial care allowance
  • compensation for loss of earnings (insurance) 
  • family care allowance
  • carer's allowance
  • working allowance
  • student's earned income

Income not taken into account

  • child benefit
  • home care allowance
  • private care allowance
  • childcare allowance
  • care allowance for a pensioner
  • child pension supplement
  • maintenance allowance under the Rehabilitation Allowance Act
  • reimbursement of the costs of family care
  • medical and examination expenses under accident insurance
  • disability allowance
  • housing allowance
  • military allowance
  • front-line allowance
  • education allowance
  • adult education allowance
  • study grants and other study-related allowances
  • income support
  • activity and travel allowances paid as income support
  • maintenance allowance under the Rehabilitation Allowance Act on Adult Labour Market Training
  • reimbursement of expenses under the Public Employment and Business Services Act
  • daily allowance under the Travel Regulation
  • reimbursement of expenses, such as expatriation allowance
  • mileage allowances

Maintenance payments and other similar costs arising from the actual family relationships, as well as a cash benefit withheld for a fixed period or lifetime upon the transfer of the property (life annuity) are taken into account as deductions from income.

The client fee for early childhood education and care is determined according to the situation at the time of payment, on the basis of either verifiable or estimated income.

If the family agrees to pay the maximum client fee, they need not provide any income information. The consent is considered valid indefinitely. You may give your consent using the Early childhood education and care e-service. 

Updated 22.5.2024