The Ministry of Children and Family Affairs defines family day care centres as follows:
A family day care centre is a day care centre or nursery where small groups of children are cared for in a private home. The children are cared for on a daily basis by a family day care centre assistant. The assistant is guided and monitored by a preschool teacher, who is also responsible for the teaching that is provided at the day care centre. A family day care centre normally consists of two or more homes. Each assistant may be responsible for up to five children, depending on the age of the children. The municipal authority is responsible for approving and supervising family day care centres. The authority may provide more detailed information.
Family day care centres receive public subsidies in the same way as other day care centres/preschools/nurseries. Fees paid by parents also make up a significant proportion of the income of day care centres. The fees are normally about the same as those charged by ordinary private and municipal day care centres.
It is important not to confuse family day care centres with private childminding businesses. Although childcare is involved in both cases, there are major differences. The family day care centre scheme and the home must both be approved by the municipal authority and they receive educational guidance and state subsidies. Private childminders running a childminding business from their own home are not subject to municipal control and do not receive state support.
For more information about the tax rules applicable to private childminding businesses for parents,childminders and nannies/au pairs, see the brochure "Tax regulations for childcare"