2.1.3 Income, childminder and child day care centre - in your own home

Item 2.1.3 Applies to the tax year 2016

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This item shows what you have received in business income for childminding in your own home.

Does this item concern me?

The item concerns everyone who has received income from childminding in their own home,

  • runs a private childminding business and child day care centre,
  • minds children aged 11 or under at the end of the income year,
  • minds children aged 12 or older with special care or nursing needs.

If you do NOT receive a public subsidy towards a childminding business

Parents who pay you remuneration for childminding are obliged to submit an a-melding if the childminding is considered to represent business income for you and is carried out in your own home.

Your income will therefore normally be completed with the amount that has been reported, so you should check that everything is correct. Income from a childminding and child day care centre business in a private home is included in the basis for calculating the standard minimum deduction which is entered under item 3.2.1.

If you receive a public subsidy towards a childminding business

If you receive a subsidy from the government for running a child day care centre in your own home, parents are not obliged to submit an a-melding for childminding they have paid for.

If you receive a public subsidy, you are considered to be self-employed. This means that you are subject to a bookkeeping obligation. You will receive the tax return for self-employed persons and must enter your income and expenses in form RF - 1175 Income statement 1, which must be submitted together with your tax return. You must enter the net business income under item 2.1.3, which will be included in the basis for calculating the standard minimum deduction in item 3.2.1.

Rates and key figures

Childminder in private home WITHOUT subsidy

The gross fee paid by parents is normally split into an expense allowance and remuneration for work. 

Expense allowance

The expense allowance can be calculated as 50 percent of the total gross fee, subject to a maximum of NOK 1,155 per month per child. The expense allowance will then not be considered a taxable profit and is a standard deduction.

Remuneration for work

The remainder constitutes taxable remuneration for work: Payment – expense allowance = remuneration for work.

Example:

If the parents pay NOK 55,000 for childminding for one child for 11 months, the amount to be entered under 2.1.3 will be:

   NOK 55,000
– expense allowance NOK 12,705 (NOK 1,155 * 11 months)
= NOK 42,295

You can choose a deduction for documented expenses for childminding instead of the standard deduction.

Child day care centre in private home WITH public subsidy

If you run a child day care centre and receive a public subsidy, you will be entitled to a deduction from the remuneration for work for either:

- your actual expenses based on your accounts, or

- a deduction at the standard rate of NOK 1,091 per month per child in addition to a deduction for your actual salary expenses, holiday pay, employer's national insurance contributions and other personnel costs you have incurred relating to pre-school teachers and/or assistants you have employed.

If you choose the standard deduction, you will be bound to this for five years if you continue to run the business for that long and the circumstances remain largely unchanged.

How do I enter this in my tax return?

Childminder in private home WITHOUT subsidy

This item will normally be pre-completed with the total of what the client/parents reported that you have received in remuneration for work.

Check that the amount is correct and that it has been split between expense allowance and remuneration for work.

If the amount has not been split by the parents in the a-melding the entire fee will be shown as taxable income under item 2.1.3. You must reduce the amount in item 2.1.3 by the calculated expense allowance.

Child day care centre WITH public subsidy

Under this item, you must enter the net business income which is shown under item 0402 of form RF-1175 Income statement. Under the heading for business, state the category "Child day care centre in private home".

Log in and fill in the item.

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Documentation requirements

You do not need to send us any documentation for this, but you must be able to present documentation if we ask for it.

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