Income tax - How should a childminder report income?

Verified 17 April 2024 - 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.

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

The lump sum representative of costs shall be fixed on the basis of the Smic.

Tableau - Maternity Assistant's Income Declaration - Lump sum to be deducted under conditions of custody of the child from January 1 to April 30, 2023
Child custody conditions	Lump sum to be deducted (per child per day)
Child kept for at least 8 hours	€33.81
Child kept for at least 8 hours when the child is sick or disabled or unsuitable and is entitled to a salary increase	€45.08
Child held for 24 consecutive hours	€45.08
Child held for 24 consecutive hours when the child is sick or disabled or unsuitable and is entitled to a salary increase	€56.35

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.

Tableau - Maternity Assistant's Income Declaration - Lump sum to be deducted under conditions of custody of the child from May 1 to December 31, 2023
Child custody conditions	Lump sum to be deducted (per child per day)
Child kept for at least 8 hours	€34.56
Child kept for at least 8 hours when the child is sick or disabled or unsuitable and is entitled to a salary increase	€46.08
Child held for 24 consecutive hours	€46.08
Child held for 24 consecutive hours when the child is sick or disabled or unsuitable and is entitled to a salary increase	€57.60

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 2023 Online Income Tax Return starts april 11, 2024.

The deadline varies depending on whether you are filing on paper or online.

You can find out the deadline for your tax return by using the simulator next:

Know the deadline for filing 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.

Tableau - Deadline for filing your tax return online
Department	Deadline for reporting
01 to 19	Thursday, May 23, 2024 at 11:59 pm
20 to 54 (including 2A and 2B)	Thursday, May 30, 2024 at 11:59 pm
55 to 974/976	Thursday, June 6, 2024 at 11:59 pm
Non-residents	Thursday, May 23, 2024 at 11:59 pm

2024 Online Income Tax Return 2023

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

Department in charge of taxes (treasury, tax department...)