Fees for early childhood care and education

The customer fee is made up of the size and income of the family as well as of the time spent in early childhood care and education.

Client fees

The client fee for early childhood education and care services depends on family size and income.

Exceptions: family accepts the highest fee

Please submit an account of your income within a month after the childcare has started by filling in the related form. Send the form (including enclosures) to:

Loviisan kaupunki/Varhaiskasvatuksen laskutus
PL 77
07901 Loviisa

Income form

You can also hand in the forms at our customer service bureau Lovinfo, Mariankatu 12 A, open Monday to Friday from 9 a.m. to 4 p.m.

The highest fee is applied if you do not submit an account of your family’s income within a month after the client relationship has begun. If you submit an income account too late, the income-related fee is applied from the beginning of the month during which you submitted the account of your income.

NB! The payment of the previous month is invoiced at the beginning of the following calendar month, for instance the payment of August is invoiced at the beginning of September. In order to avoid double monthly payments, please supply your income specifications and appendices as soon as possible.

The fees are based on the Act of Client Fees in Early Childhood Care and Education (1503/2016, amended 1052/2020). The fee is a monthly fee, which is regularly charged for max 11 calendar months during the business year (August the 1st to July the 31st).

Fees charged for full-time and part time early childhood care and education

The maximum monthly fee for full-time early childhood care and education of the youngest child in the family is 295 euros. The maximum monthly fee for full-time early childhood care and education of the next youngest child in the same family is 40 %, i.e. 118 euros. The fee for each following child is 20 % of the fee of the youngest child in early childhood care and education.

 

Time in early childhood care and education Fee percentage of full-time fee Maximum fee in euros per month
On average max 20 hours per week (0–86 h/month) 60 177
21–25 hours per week (87–107 h/month) 70 207
26–35 hours per week (108–150 h/month) 80 236
More than 35 hours per week (151–210 h/month) 100 295

 

The fee is based on a written contract on the need for for early childhood care and education. (finns ingen engelsk text på andra sidan av länken) The monthly need for service, i.e. hours per month, is specified in the contract. The contract can be altered from the beginning of the following month so that it meets with the needs. The aim is, however, to make the contract for a minimum of three months at a time.

Declaring care times

The care times are declared electronically using the service eVarhaiskasvatus at the latest at 11 pm on the Monday two weeks before the care is needed.

Pre primary education

Pre primary education according to the Basic Education Act is free of charge. If the child needs complementary early childhood care and education in addition to the pre primary education, the fee is determined as follows, excepting the school holidays when the fee is determined according to the customer fees for early childhood care and education.

Time in early childhood care and education Fee percentage of full-time fee Maximum fee in euros per month
On average max 20 hours per week (0–86 h/month) 60 177
21–25 hours per week (87–107 h/month) 70 207
26–35 hours per week (108–150 h/month) 80 236

 

Fee for temporary place in early childhood care and education

The fee for the need of temporary place in early childhood care and education (maximum 10 days) is 15 euros per day for full day care (7 h/day or more) or 10 euros per day for part time care (less than 7 h/day).

Month free of charge

July is free of charge for all children.

How is the fee determined?

When determining the monthly fees we consider the married persons or persons living in marriage-like conditions living in a shared household as well as the minors of them both living with them in the same household.

If the guardians of the child live in different addresses within the municipality, the fee is determined according to that family where the child according to the population register lives (immediate guardian). This principle is also used when the child lives half the time with either parent. If the child is participating in early childhood care and education only on those weeks when the child lives with the remote guardian, the fee is determined according to the remote guardian’s family size and income.

If early childhood care and education is arranged for the child in two municipalities, the fee is determined separately in each municipality.

The fee is calculated according to the income that supersedes the income level determined by family size according to the table below:

Size of family, persons Income level, euros per month Percentage of fee Fee 295 euros, if the income supersedes
2 2 913 10.7 5 670
3 3 758 10.7 6 515
4 4 267 10.7 7 024
5 4 777 10.7 7 534
6 5 284 10.7 8 041

 

Example

The family consists of a mother, father and two children (1-year-old and 4-year-old). The incomes of the family are 4 900 euros per month.

The fee is determined as follows:
€ 4 900 – (income level) € 4 267 = € 633
10,7 % x € 633 = € 67.73 /month/the youngest child and after rounding off the fee € 68 /month. The fee for the second child is € 27.00 /month. (€ 0.00).

If there are more than six family members the income level that makes the base for determining the fee is raised by 197 euros for each of the subsequent minor in the family.
The fee is not collected if the incomes of the family are less than the income level or if the fee of the child is less than 28 euros.

When determining the fee the family’s combined taxable earned income and capital income as well as tax exempt income, for example:

  • Earned income, income from property or rental income, agricultural income and forestry income as well as individual earnings from exercising a profession
  • Child maintenance, maintenance benefit and pension income (are considered for the child who is in care)
  • Unemployment allowance and labour market subsidy
  • Life annuity and daily allowance from accident insurance, day allowance from health insurance as well as parenthood allowance, partial care allowance and flexible care allowance
  • Education allowance granted in accordance with the act on labour politic education, which is paid out in the form of basic unemployment allowance with child raises according to the act on unemployment allowances
  • Fringe benefits and holiday bonus. If the size of the holiday bonus cannot be seen from the pay statement, we will add to the pay income a calculated holiday bonus of 5 %, except when the family delivers a statement showing that the holiday bonus is not equal to the calculated or if the family gives a certificate that the employer does not pay a holiday bonus.

If the monthly income is irregular, the average income of the last year is considered. A holiday bonus (5 %) is added to the taxable income.

As income is not considered:

Child benefits, benefits in accordance with the act on disability benefits (570/2007), increases for a child, housing benefits, medical care and examination costs made according to accident insurance, conscript’s allowance, front veterans’ supplements, student grants, adult education allowances, student housing allowances, as income support paid activities allowance and travel compensations in accordance with the National Insurance Act (568/2007), maintenance compensations in accordance with the act on the Department of Social Security’s rehabilitation benefits and monetary rehabilitation benefits (566/2005), expenses compensation in accordance with the act on public employment and business services (916/2012), allowances and other comparable grants paid out due to studies, compensations for family care costs and home care allowances.

In the reduction of incomes is considered:

Paid child maintenances and other similar costs due to factual family relations and benefit paid out in money for a specified time or life long time in connection with property transfer (life annuity).
Sending the income information
If the family, when applying for the place in early childhood care and education, has accepted the highest fee, there is no need to send a separate statement of incomes.
The form of incomes is filled and signed. Even in such a case where the guardians have no incomes. A statement of there being no incomes, such as a negative decision of unemployment allowance, is attached.
NB! If the applicant does not provide family’s income information within (1) month of the start of the care relationship, the fee will be set at the highest fee. If the family is late in reporting their incomes, the fee will only be determined on the basis of the income data from the beginning of the month in which the income data is submitted. No retroactive adjustment will be made. An appeal against the decision may be lodged within 30 days of notification of the decision.

Attachments to declaration of incomes

Employee:

  • Pay statement/payslip, showing the accumulated salary/wages, the time from when the accumulation began as well as holiday bonus included in the accumulation and lay-off periods
  • Copy of decision concerning daily allowance
  • Certificate of studies or being on a course and decision of student financial aid or student grant
  • Copy of contract or receipt of received child maintenance or maintenance benefit
  • Receipt of paid child maintenance
  • Receipt of the child’s or the guardian’s pension
  • Receipts of other incomes (rental, dividend, agricultural and forestry income)

Entrepreneur:

  • Form filled by the accountant Income declaration of business (finns ingen engelsk text på andra sidan av länken)
  • Advance tax ruling for ongoing year
  • Year-end financial statements and attachments
  • Copy of start-up grant decision