Choosing the type of care for your child by a childminder or a crèche may no longer be financial. The government wants to reform the calculation of the free choice of childcare supplement (CMG) so that the remainder payable by families is the same.
The Minister of the Economy, Bruno Le Maire, announced last September to Parisian that “regarding childcare, we will intervene in 2025: if you cannot find a place in a crèche, we want the price of a nanny or childminder to be exactly the same”. Bercy has therefore decided to tackle the calculation of the free choice of childcare supplement (CMG), to erase the inequalities between the aid granted according to the type of care chosen : nursery or childminder.
“The objective is that the remaining dependents are similar between a child in a crèche and a child looked after by a childminder”, confirmed the Ministry of Solidarity and Families to Capital.
According to the 2024 finance bill, a single mother with 1,300 euros of monthly income and 125 hours of care per month via a childminder has, to date, 121 euros of remaining costs. After the reform, this remaining charge would increase to 101 eurosi.e. the same amount as for daycare, details Capital. For a couple with 2,000 euros of income monthly and 100 hours of care per month via a childminder, the remaining cost today amounts to 234 euros and would increase to 155 euros with the reform.
Assmat, nanny, crèche… how to choose the type of childcare according to your income?
Daycare or childminder, a difference in cost
Due to a lack of space in a crèche, some parents have no other choice than to opt for a childminder to look after their child. And this, despite a higher cost.
The crèche is indeed more affordable. The price depends on the structures but is directly calculated according to the family quotient.
To have your child looked after by an approved childminder, you become his employer and you sign an employment contract. In 2021, the minimum hourly salary for an approved childminder amounted on average to 3.62 euros net per hour per child plus meal, mileage, activity or maintenance allowances of a minimum amount of 3.17 euros per day per child for 9 hours of care. To this are added the employer contributions for parent employers which can be calculated using a simulator on the service-public.fr website.
The free choice of childcare supplement (CMG) can cover up to 85% of the amount invoiced. Parents also benefit from a tax credit equal to 50% of the expenses incurred for the care of your child. These expenses are limited to 3,500 euros per year (deduction of 1,750 euros on your tax return) and per child looked after (1,750 euros / 875 euros in the case of alternating custody). As a reminder, aid received must be deducted before declaration.
Childcare tax credit: for whom? What amount?
At the start of 2024, the immediate advance tax credit was to be put in place, particularly for parents who employ a childminder or a nanny at home. The deployment of the device was finally postponed to July 1, 2026 for caregivers of children under 6 years old.
Pajemploi, APA, PCH: very bad news for your instant tax credit