Income tax - How should a childminder report income?
Verified 08 June 2023 - Legal and Administrative Information Directorate (Prime Minister)
As a licensed maternal 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 declare both your salaries and the allowances received for the maintenance and accommodation of the children.
In this case, you are authorized to to deduct a flat-rate allowance 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)
- Lump sum representative of costs incurred in the interests of children
Child custody conditions | Lump sum to be deducted (per child per day) |
|---|---|
Child kept for at least 8 hours | €31.71 |
Child kept for at least 8 hours when the child is sick or disabled or unsuitable and is entitled to a salary increase | €42.28 |
Child held for 24 consecutive hours | €42.28 |
Child held for 24 consecutive hours when the child is sick or disabled or unsuitable and is entitled to a salary increase | €52.85 |
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.
Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.
For 2023, the tax return is complete.
The 2024 income tax return for 2023 will begin in April 2024.
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 10 % costs
- 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
Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.
For 2023, the tax return is complete.
The 2024 income tax return for 2023 will begin in April 2024.
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...)
- General Tax Code: Article 80eSpecific taxation scheme for childminders and family assistants
- Bofip-Taxes n°BOI-RSA-CHAMP-10-20 on the taxation of the remuneration of holders of a special status (apprentices, maternity assistants, etc.)
- Taxes: access your Special Space
Online service
- 2023 Online Income Tax Return 2022
Online service
- Income Tax Return (Paper)
Form
- 2023 Simulator: 2022 Income Tax
Simulator
- Income tax: return and reportable incomeService-Public.fr
- Maternity AssistantService-Public.fr
- Income tax: information leafletsMinistry of Finance
- Maternal assistant: how to declare your income?Ministry of Finance
- 2023 Practice Brochure - 2022 Income Tax ReturnMinistry of Finance