Income tax - How should a childminder report income?
Verified 10 April 2025 - Directorate for Legal and Administrative Information (Prime Minister)
As a registered childminder and family assistant, you can choose to declare all amounts received in the year or only your salary. If you declare all the money you have received, you will benefit from a lump-sum allowance.
Declaration with abatement
You can report all of the following:
- Wages
- Allowances received for the maintenance and accommodation of children.
In this case, you are authorized to to deduct an allowance a flat-rate payment representative of the costs incurred in the interests of the children.
In most cases, this method of taxation is the most favorable.
In practice, you declare the difference between the following 2 amounts:
- Total salaries and allowances (including benefits in kind such as the provision of food)
- A lump sum representing the costs incurred in the interests of the children.
The lump sum representative of costs shall be fixed on the basis of the Smic.
You have to calculate it, per day and per child, according to the conditions of custody of the child.
Child custody conditions | Lump sum to be deducted (per child per day) |
|---|---|
Child kept for at least 8 hours | €34.95 |
Child kept for at least 8 hours when the child is sick or disabled or unsuitable and is entitled to a salary increase | €46.60 |
Child held for 24 consecutive hours | €46.60 |
Child held for 24 consecutive hours when the child is sick or disabled or unsuitable and is entitled to a salary increase | €58.25 |
If the period of custody is less than 8 hours, the lump sum is reduced according to the number of hours of custody in the day.
Child custody conditions | Lump sum to be deducted (per child per day) |
|---|---|
Child kept for at least 8 hours | €35.64 |
Child kept for at least 8 hours when the child is sick or disabled or unsuitable and is entitled to a salary increase | €47.52 |
Child held for 24 consecutive hours | €47.52 |
Child held for 24 consecutive hours when the child is sick or disabled or unsuitable and is entitled to a salary increase | €59.40 |
If the period of custody is less than 8 hours, the lump sum is reduced according to the number of hours of custody in the day.
You have to declare the amount of your remuneration, after deducting the allowance.
You must also indicate the amount of your rebate.
The 2024 online income tax return starts on April 10, 2025.
The deadline varies depending on whether you are filing on paper or online.
You can use the simulator next to find out the date that concerns you:
Check the deadline for your tax return
Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.
Department | Deadline for reporting |
|---|---|
01 to 19 | Thursday, May 22, 2025 at 11:59 pm |
20 to 54 (including 2A and 2B) | Wednesday, May 28, 2025 at 11:59 pm |
55 to 974/976 | Thursday, June 5, 2025 at 11:59 pm |
Non-residents | Thursday, May 22, 2025 at 11:59 pm |
2025 Online Income Tax Return for 2024 (Special Space)
Salary reporting only
You can choose to declare only your salary, regardless of the allowances received for the maintenance and accommodation of the children.
In this case, you must choose one of the following 2 options:
- Flat-rate deduction for service costs 10%
- Deduction of your actual costs.
Please note
The deduction of your actual costs may be more favorable in the year of your installation as a nursery assistant. Check with your tax center about deductible expenses.
Who shall I contact
The 2024 online income tax return starts on April 10, 2025.
The deadline varies depending on whether you are filing on paper or online.
You can use the simulator next to find out the date that concerns you:
Check the deadline for your tax return
Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.
Department | Deadline for reporting |
|---|---|
01 to 19 | Thursday, May 22, 2025 at 11:59 pm |
20 to 54 (including 2A and 2B) | Wednesday, May 28, 2025 at 11:59 pm |
55 to 974/976 | Thursday, June 5, 2025 at 11:59 pm |
Non-residents | Thursday, May 22, 2025 at 11:59 pm |
2025 Online Income Tax Return for 2024 (Special Space)
Who can help me?
Find who can answer your questions in your region
For general information
Tax Information Service
By telephone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + call price
To contact the local service managing your folder
Department in charge of taxes (treasury, tax department...)
Specific taxation scheme for childminders and family assistants
Online service
Online service
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Ministry of Finance
Ministry of Finance
Ministry of Finance