Special tax regulations apply to parents for paid childcare by nannies/au pairs and childminders. The information we provide here applies to childminding in the child’s home or in the childminder’s home. A childminder is a person who operates a private childminding activity in their own home, but which is not a home-based nursery.
Children under 12 years of age and older children with special needs for care
The regulations apply to payments made for the minding and care of children who are, in the income year, under 12 years of age and for care of older children who have special needs for care due to a handicap or similar. Contact your tax office if you are in doubt whether the regulations for children 12 years of age or older apply to your situation.
Other regulations apply to other paid work in the home. For more information, read about paid work in the home.
For information on au pair work, read about the regulations for employees and employers.
No employer’s contribution
Parents are not required to pay employer’s contribution even though they are employers of persons who take care of children in the child’s home (nanny, au pair, babysitter and similar). Parents are also not required to pay employer’s contributions on payments to childminders who take care of children in their (the childminder’s) own home.
Social security contributions and minimum standard deduction
Those who take care of children in the child’s home are employees and can demand the minimum standard deduction from their salary income. Childminders who take care of children in their home can demand the minimum standard deduction from their remuneration for the work. Childminders are to pay social security contributions at the rate that applies to wage earners and not at the high rate paid by other businesses.
The social security contribution rates are now 8,2 per cent.
Obligation to submit an a-melding
Parents are to submit an a-message for nannies/au pairs and others who take care of children in the child’s home. Read more about this under the section ‘When you are an employer’. Parents are to also submit an a-message for payments made to childminders who take care of children in their own home. Read more about this in the section ‘When you are not an employer’.
The benefits of well managed affairs
A working relationship that is registered and childminding which is carried out under well managed conditions provides greater security and ensures that paid childcare is equivalent to other salaried work. It is often an advantage to those who take care of children that their income is registered. This can have an effect on the payments they receive from the national insurance scheme, including sick pay. It will also allow those who take care of children to accrue pension credits or accrue pension funds.
Your NAV office, tax office and the tax collector in your municipality can provide more information.