Parental contributions for the use of child day care, child day care or open all-day school (OGS)

Parents must contribute to the care, upbringing and education of their child in a day care centre, in a day care centre and in an open all-day school with a monthly public contribution according to their financial capacity.
As the local youth welfare organisation, the City of Beckum's Child, Youth and Family Support Department is responsible for collecting and setting these parental contributions.

Below are answers to some frequently asked questions about the setting of parental contributions in the town of Beckum.

Who has to pay the parental contributions?
Those liable to pay contributions are the parents of the child or persons legally equivalent to them within the meaning of § 7 Paragraph 1 Number 6 of the German Social Security Code (Sozialgesetzbuch Achtes Buch) with whom the child lives (e.g. couples living and bringing up children together and having children of their own). The foster parents of a child who attends a day care centre take the place of the parents and are liable to pay contributions.
Other legal guardians take the place of the parents if they are obliged to support the child and have applied for the child to be admitted to a day care centre.

What is the legal basis for charging parental contributions?
The legal basis is the law on the early education and support of children (Kinderbildungsgesetz - KiBiz) in conjunction with the "Elternbeitragssatzung Kindertagesbetreuung" of the town of Beckum.

For what period are the parental contributions payable?
The contribution period is the childcare year (1 August to 31 July).
As the parental contribution in child day care centres and the open all-day school is a co-financing of the annual operating costs, the obligation to pay the contribution is not affected by holiday-related or other closure periods. Children who will have reached the age of four by 30 September are exempt from paying contributions from the start of the kindergarten year beginning in the same calendar year until they start school.
The contribution for child day care is due for each month in which the child day care relationship exists.

How high are the parental contributions?
The amount of the monthly parental contribution to be paid depends on the financial capacity of the person liable to pay the contribution, the age of the child and the agreed childcare hours (see page 3 for parental contribution tables).
The parental contributions in daycare centres increase annually by the same percentage as the operating costs of the daycare centres. The update rate is determined by the Ministry of Family Affairs.
The child is assigned to the age group "from 3 years" in the month following their 3rd birthday.
If child day care is used in addition to care in a child day care centre, the additional parental contribution for child day care is reduced by half of the respective table value.

Is the meal allowance included in the parental contribution?
The cost of lunch at the daycare centre or open all-day school is not included in the parental contribution. The provider of a day care centre can demand a fee for meals from those paying contributions.
In the case of child day care, the meal allowance is included in the cash benefit that the day carer receives from the town of Beckum.

What counts as income?
When determining parental contributions, it is not the taxable income that counts, but the total positive income of those liable to pay contributions as defined in Section 2 (1) and (2) of the Income Tax Act. This includes income from agriculture and forestry, from business operations, from self-employed work, from non-self-employed work, from capital assets and from letting and leasing. Comparable income abroad is also included in income.
Deductible are the income-related expenses proven by a tax assessment notice as well as a child allowance to be granted from the third child onwards.
Offsetting against losses from other types of income and against losses of the other contributor is not permitted.
Tax-free income must be added to the income calculated in this way. This includes income from marginal employment, alimony, maintenance advance, maternity benefit, parental benefit, unemployment benefit, Hartz IV, rent subsidy, pensions or annuities, sickness benefit.
Parents who receive income from an employment or mandate relationship without making their own contributions to the pension scheme (e.g. civil servants etc.), an amount of 10% of the income from this employment relationship is added.
In principle, the income of the previous calendar year is decisive.
In the event that the current income does not correspond to the income of the previous year, current statements, receipts etc. must be submitted.
Child benefit, travelling expenses and sickness benefits are not to be taken into account.

Obligation to provide information/declaration of income
Upon admission and subsequently upon request, those liable to pay contributions must provide the City of Beckum with all documents required for the calculation of contributions. Changes in financial or personal circumstances that are relevant for the assessment of the parental contribution must be reported immediately.
If the parents do not fulfil their obligation to provide information, the highest parental contribution is to be paid. Contributions that are underpaid or set too low due to incorrect or incomplete information must be reimbursed!

What do I have to pay if several children attend a day care centre?
If several children attend daycare at the same time, the following rule applies:
In income groups 1 to 3, there is no obligation to pay contributions for the second and each additional child.
In income groups 4 or higher, the contribution for the second child in kindergarten or day care is reduced to 30 per cent. The contribution for the second child in an OGS is reduced to 50 per cent. The contribution is waived for each additional child. If an equally high contribution would not be payable for every child, the order of priority of the children for whom a contribution is payable is determined in descending order according to the amount of the respective parental contribution. The child who was exempt from contributions in the last two years before starting school is always ranked first.

Can the parental contribution be waived in full or in part?
Upon application, the contribution can be waived in full or in part if the burden is unreasonable for the person liable to pay the contribution and the child. Sections 82 to 85, 87 and 88 of the Twelfth Book of the German Social Code apply accordingly to the
determination of the reasonable burden.

Local law

Parental contribution statutes for day care centres

Legal bases in general

Act on the early education and support of children - Child Education Act (KiBiz)