Kindercare fee: Child Care Costs & Tuition Information

Childcare Tuition Support | KinderCare

Child care tax credits, military support, employer benefits, and more!

Child care is one of the biggest priorities—and expenses—for hardworking families like yours. You want to feel confident in the choice you make about your child’s future. At KinderCare, our programs offer the greatest value for your investment—from validated classroom quality and measurable and proven learning outcomes to nutritious meals and proven health and safety practices. We offer the best to you and your family. 

You might’ve heard of current tax and government programs, employer benefits, or programs for military and federal families that can help you offset the cost of care. We’ve made it easy to learn about them all. Take a look and see what you might be eligible for, because all families deserve access to great care for their kids.

Child Care Tax Credit

A tax credit is even more valuable to families than a tax deduction! It’s a dollar-for-dollar reduction in the taxes you owe. Here is a useful breakdown of what these credits look like for 2022. 

Under current federal law, eligible families can claim child care tax credits for up to the following maximum amounts:  

• $2,100 from the federal Child and Dependent Care Tax Credit for two or more dependents or $1,050 for one dependent. 
• $6,935 from the federal Earned Income Tax Credit.  
• $2,000 per child for children up to 16 years of age from the federal Child Tax Credit. 

For all three of these federal tax credits, there are rules and limitations, so please speak to your tax advisor about how these benefits apply to your family. Additionally, your tax advisor can help make sure you have received all available 2021 benefits when you file your tax return, which is due by April 15, 2022. 

State Tax Benefits 

Your state might offer its own tax credits to offset the cost of child care. See what benefits might be available to you in your state! 

Child Care Subsidy Programs

If your family needs help with tuition, we partner with state and local agencies to provide tuition subsidies where we can. Since all state laws are different, the way we do this varies by state, county, and/or community. Click here to find your local center page, which may have subsidy agencies listed, or visit Child Care Aware’s map to explore additional resources that could provide you with financial assistance in your state.  

We also have subsidy coordinators standing by who can work with your center director to discuss potential tuition solutions for your family. Give them a call at 1-888-525-2780.

Child Care for Military Families

As one way to thank you for your service, we’re proud to support U.S. Military, U.S. Coast Guard, U.S. Customs and Border Protection, U.S. National Park Services, and U.S. General Services Administration families with child care assistance.  

We’ve partnered with Child Care Aware® of America to offer you fee assistance if you’re an eligible active-duty military family, and a solution to address your child care needs if on-base child care isn’t available.

Benefits Through Your Employer

More and more employers these days are adding child care benefits to their employee compensation packages, because without reliable child care, it’s hard to do your job! KinderCare partners with all kinds of employers to offer on-site care, tuition discounts, back-up care days, and priority access to our programs. 

Talk with your employer or your HR department about whether or not they offer child care benefits through KinderCare (or that can be applied at KinderCare), and how to use them. 

If your workplace doesn’t already offer child care benefits, or if you’re an employer looking to offer benefits to your workforce, let’s talk!

Even More Perks

If you’re a family that works for us, joins us for the first time, or raves about us to friends and family, we’ve got perks for you!  

Refer-a-Friend Reward 

Send a friend to one of our centers, and when they enroll full-time, you could be eligible for a tuition credit! Your center director has all the details so pop in or reach out for more information.  

Sibling Discounts  

When families stick with us for more than one child’s care and education, that loyalty goes both ways! If you enroll more than one child with us, we’ll offer you a tuition credit. Talk with your center director about your sibling situation! 

New Center Registration Refund 

When enrolling in a new KinderCare Learning Center, you might be eligible for a registration fee refund. This is awarded as a tuition credit in the fifth week of your full-time enrollment! Talk with your center director for all the details. 

KinderCare Employee Discounts 

As a KinderCare Learning Companies employee, you may be eligible for other discounts or tuition credits. Talk with your HR manager about what’s currently available to you. 

 

If you don’t see answers to your questions about making child care costs easier, contact Family Support at 1-888-525-2780. Our team is always here for you!

How Much Does KinderCare Cost?

Written by:  Howmuchisit. org Staff

Last Updated:  August 10, 2018

KinderCare, a childcare program offered via the KinderCare company, offer multiple locations throughout the United States.

While most centers offer daycare services, they also offer preschool and kindergarten readiness programs.

“KinderCare” (CC BY 2.0) by m01229

How much does KinderCare tuition cost?

According to the official KinderCare Learning Center website, there’s no one-size-fits answer as the tuition rate will vary depending on your region, the number of days per week you need care, the number of hours you need per day, your child’s age and the programs they are enrolled in.  Based on these factors, from our research, you should be prepared to spend $180 to $400 per week for a full-time program.  The afterschool programs, from what we researched, were about $125 to $150 per week.

With so many factors in play, we researched to see what other parents paid and included our findings inside the table below:

According to this Loudoun County, Virginia PDF, they listed the costs for three KinderCare centers in the area, with the prices ranging from $$267 to $323 per week, with the afterschool programs costing an average of $146 per week.

An ABC13 report in Houston, Texas, stated a KinderCare in Friendswood, Texas, is $213 per week.

KinderCare tuition overview

The programs offered at most KinderCare locations include infant programs (6 weeks to 1 year), toddler programs (1 to 2 years), discovery preschool programs (2 to 3 years), preschool programs (3 to 4 years), pre-kindergarten programs (4 to 5 years), before- and after-school programs (5 to 12 years) and a variety of summer programs.  All of these programs, however, will vary greatly from location to location as each center will vary.

The care providers, referred to as teachers and educators, are trained by a Kindercare in-house training program before they are allowed inside of the classroom.  Depending on the size of the class, there may be more than one teacher and/or assistant.

The cost of the meals is said to be included in the tuition.  This will include breakfast, lunch and a snack, all of which are part of a healthy meal program.   According to the company, this includes a full balanced meal which consists of vegetables, fruits and whole grains.

Tips to know:

All KinderCare locations will greatly vary in terms of reviews.  It’s always best to read the current reviews online and even visit the location in person to understand how they function and what the overall atmosphere is like.  When visiting, you will be able to ask questions, talk with the teachers and will be able to explore the curriculum first hand.

How can I save money?

Discounts are often available for every additional child you place in the program at the same time.  According to parents who did this, it’s often another 10 to 15 percent off.

Other discounts may be available as well, such as discounted designed for military families.  Be sure to talk with the enrollment office to see if there are any savings available for your situation.

With so many daycare options out there, be sure to consider options.   This could include a local school district pre-K program, an in-home-based program or a personal nanny.  To compare prices, consider using Care.com to potentially find a qualified babysitter/nanny in your area who could be cheaper than a local chain.  Also, being Kindercare is a chain-based daycare center, it doesn’t hurt to compare two to four other locations.

Advertising Disclosure: This content may include referral links. Please read our disclosure policy for more info.

Average Reported Cost: $269

How much did you spend?

Kindercare Tuition Rates 2022 – Cost for Ages 2 – 12 Years

September 8, 2022August 14, 2022 by Startupback

KINDERCARE COST AND PRESCHOOL INFANT PAYMENT RATES

What is the average KinderCare summer camp tuition?

We are in the information era where it is possible for both parents to easily get demanding jobs and work far away from home from morning to sometimes, late into the night. This is very much unlike it was in the past.

Now the problem falls on the children. Who takes care of them at home?

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This problem has made a lot of parents look into KinderCare services to help them look after their children but still a lot of people are concerned about this: How much is KinderCare tuition?

KinderCare as an educational outfit that caters to children, itself, does not only offer just daycare services – they offer life-long experiences.

Before we can go in-depth into how much KinderCare costs, it will be better if we first understand what KinderCare is all about and what makes them stand out from other daycare services.

After all, you are entitled to know information about what you are about to pay for.

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WHAT IS KINDERCARE?

KinderCare is a childcare program offered through the KinderCare Company. They have locations spread across the United States, and even some cities have more than one center to cater to demand.

KINDERCARE PROGRAMS THAT ARE OFFERED TO CHILDREN

The KinderCare programs are differentiated into different learning categories; all depending on the age of the child and the curriculum is geared towards developing a child with full brain capacity. It is no wonder a lot of people seek to know how much KinderCare costs.

These are the categories of the different programs that KinderCare offer:

1. Ages 2 and Under; These classes are tailored to help the child to be smart, full of health and life, and be as well happy. The class ranges are:

• Infant-only classrooms
• Toddler class
• Discovery Preschool program

The children are nurtured in these classes and encouraged to develop both mentally and physically in this education-oriented environment.

2. Ages 3-5: This is the category designed for pre-school age children. The kids in this class are prepared for the kindergarten class and this is strictly based on the county requirements. The programs that are offered within this age category are

• Kindergarten
• Summer Camp
• School Break Solution
• Pre-School

3. Age 5-12: This is the category where school-age children are placed and the children are challenged for them to excel in their classrooms. The programs taught in this category are:

• Enrichment programs
• Summer Camp
• School-Age
• School Break Solution

HOW MUCH DOES KINDERCARE TUITION COST?

Is KinderCare expensive? Well, it depends on what you consider affordable.

When you have decided to enroll your child with KinderCare, be rest assured that the tuition cost will vary from different age categories and different programs.

It is well-advised to look into the details of the different packages they have to offer.

This is a list of the tuition fee for KinderCare service:

KINDERCARE PAYMENT PLANS

DISCOUNT PROGRAMS

Despite the high KinderCare tuition rates for Toddlers, they also offer discounts to children that have attended the daycare center numerous times. So if your child is regular at the center, then you stand a chance to get huge discounts.

KinderCare also gives a good discount to children from military families and also if you have another child enrolled at the same center, the second child will get a 10% discount off their KinderCare tuition fee.

Please be as well informed that KinderCare charges a non-refundable registration fee of about $25. And also be aware that if you make payment through checks and they are not able to cash the check, you will be asked to pay an additional $25.

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Another additional tuition fee that KinderCare charges is if they have difficulty in caring for your child. They believe they will require extra attention for the child to understand the child as well as their needs.

Another Tuition fee at KinderCare is an annual payment which will be stated clearly in the contract and this goes between $50 and $400. You will do yourself a lot of favor by reading through the contract papers carefully for you to know the exact total fee you are expected to pay.

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TIPS ON HOW TO SAVE MONEY ON KINDERCARE SERVICES

If your family is seriously on a budget, you might want to consider saving money with KinderCare services, even if you are bent on dealing with them.

It is very much obvious the KinderCare Tuition Cost is quite on the high side, so you might want to consider these helpful tips as they will go a long way in saving you some little cash.

1. You can decide to take your kids to your parents for a week in the month. This will surely save you the payment for that week at KinderCare.
2. You might as well consider spending less on less important things in the home. Like going to the movies or park. This will allow you to save some extra cash for the development of your child.
3. You can as well decide to swap schedules with other parents. If for instance, you have a family friend that will be home for a certain period, you can make agreements to have your children with them and you also return the favor when you are less busy.

These are all you need to know about KinderCare tuition rates as well as the different payment packages.

Interested in other schools, here is a link to read more.

KinderCare Rates and Reviews – Care.com

KinderCare Learning Center

5135 Coolidge Highway,
Troy, MI

Costimate: $209/wk

Costimate™ is an estimate based on an average of known
rates charged by similar businesses in the area. For actual rates, contact the
business directly.

KinderCare is the largest private provider of early-childhood education and care in the nation. For more than 35 years, we have provided children ages six weeks to 12 years old with innovative educational programs that prepare children for school and inspire a lifetime love of learning.

KinderCare Learning Centers

1125 West Florence Ave,
Peoria, IL

Costimate: $164/wk

Costimate™ is an estimate based on an average of known
rates charged by similar businesses in the area. For actual rates, contact the
business directly.

Serving children ages 6 weeks to 12 years. KinderCare offers enhancement programs such as phonics, Spanish and many other programs so our families can go home and stay at home to enjoy their time together. Our curriculum is centered around the whole child, developing and enhancing all of their skills to their fullest potential. Our center is part of the Federal Food Program. We serve 3 meals a day breakfast, lunch and p.m. snack. There is an annual registration fee, flexible schedules and we do accept Child Care Connections.

KinderCare Learning Center

11562 Fishers Landing Dr,
Fishers, IN

Costimate: $198/wk

Costimate™ is an estimate based on an average of known
rates charged by similar businesses in the area. For actual rates, contact the
business directly.

kindercare

7450 N. Woodward Ave. Woodridge, IL 60517,
Woodridge, IL

Costimate: $241/wk

Costimate™ is an estimate based on an average of known
rates charged by similar businesses in the area. For actual rates, contact the
business directly.

ST LEO’S CATHOLIC KINDERCARE

59 Main St,
Rochester, NH

Costimate: $138/wk

Costimate™ is an estimate based on an average of known
rates charged by similar businesses in the area. For actual rates, contact the
business directly.

St. Leo’s Catholic Kindercare provides a childcare program in Rochester, New Hampshire. They encourage the children’s holistic growth through play-based and child-centered activities. They also aim to develop the children’s social skills, emotional growth, and physical coordination in a Catholic environment. St. Leo’s Catholic Kindercare welcomes toddlers through pre-K children and is open Mondays to Fridays.

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Eden Kindercare

2871 E Church St,
Eden, NY

Costimate: $201/wk

Costimate™ is an estimate based on an average of known
rates charged by similar businesses in the area. For actual rates, contact the
business directly.

Eden Kindercare in Eden New York is a non-profit organization and dedicated to providing the highest quality services for children and families and to demonstrating success in clear and measurable ways. The center provide child care for families and kids of all ages.

McHenry Kindercare

4717 W Crystal Lake Rd,
Mchenry, IL

Costimate: $180/wk

Costimate™ is an estimate based on an average of known
rates charged by similar businesses in the area. For actual rates, contact the
business directly.

McHenry Kindercare located in McHenry, IL is a licensed bilingual child care facility that specializes in children between the ages of two and twelve years old. The center offers an amazing age-appropriate curriculum and educational tools that strive to ensure Kindergarten readiness for every child.

Kindercare Knowledge Learning Center

1031 S Schuman St,
Westland, MI

Costimate: $161/wk

Costimate™ is an estimate based on an average of known
rates charged by similar businesses in the area. For actual rates, contact the
business directly.

Kindercare Knowledge Learning Center located in Westland MI offers an enriching learning environment for children. It provides developmentally appropriate early childhood program that foster holistic growth among children. The center encourages active learning by providing play-based, child-initiated, and hands-on activities.

Liberty Prkwy KinderCare

7370 W. Liberty Pkwy.,
Fontana, CA

Costimate: $193/wk

Costimate™ is an estimate based on an average of known
rates charged by similar businesses in the area. For actual rates, contact the
business directly.

Liberty Parkway Kindercare in 7370 West Liberty Parkway, Fontana, California, offers programs for infants, toddlers, early preschool, preschool, and kindergarten prep. It offers before- and after- school programs, including summer camps and winter breaks. The center is open from six-thirty AM to six PM, Mondays through Fridays.

Little Kingdom KinderCare

18200 S Parkview Dr,
Houston, TX

Costimate: $140/wk

Costimate™ is an estimate based on an average of known
rates charged by similar businesses in the area. For actual rates, contact the
business directly.

Little Kingdom Kindercare located at 18200 South Parkview Drive, Houston, Texas, offers childcare and learning services. It offers programs for infants, toddlers, early preschool and kindergarten prep. It offers before- and after- school programs, including summer camps and winter breaks. The center operates from
six-thirty AM to six-thirty PM, Mondays through Fridays.

How Much Does KinderCare Cost? (2021)

“If you can’t explain it to a 6-year old, you do not understand it yourself”. We are often left dumbfounded by kids’ curiosity. And most of the time we have no explanations for them. But how much more if you have to explain things to much younger kids?

If you can say nothing but just scratch your head, you better look for a daycare because they know how to take care of these situations. But if you have a child that is too much to handle, or if your child is an infant, chances are, you are more likely to spend a lot more.

But how much does daycare cost? Or better yet, how much does KinderCare cost?

 Average Cost of KinderCare

The average KinderCare tuition rates range from $200 to $400 per week for a child attending a full-time schedule and depending on how difficult it is to take care of your child as in the case of infants. But the cost of KinderCare tuition could change a lot based on your location. Reported KinderCare prices if you live somewhere in New York or Boston, which have the highest overall childcare cost across America, might exceed your expectations.

Reported KinderCare cost paid by some parents in Antioch, California ranges from $12,000 to $13,000 for one year between 2014 and 2016.

According to the value indicated by Groupon.com representing the gross amount of the tuition fees of KinderCare, some of their usual fees are as follows:

Toddler Tuition (1 month to 24 months)

$325 for one week

Discovery Preschool (2 years old)

$287 for one week

Multiple age tuition (3-5 years old)

$247 for one week

School-age Tuition(5-12 years old)

$179 for one-week

 What are Included?

If you are a parent who is always on the go and needs to find someone else to look after your kid like you would and so much more, KinderCare claims to have that. As a matter of fact, they have been known across the US regarding child care excellence that you feel secure leaving your kids in their hands while you are away.

You are assured of great facilities, and they have extensively screened their daycare educators and providers. Plus your child would get so much more than educational activities but as well as social and nature interaction that would greatly help them as they prepare for school years.

KinderCare focuses on six areas that they called developmental domains. These are the following:

• Language and literacy development
• Executive function
• Social and emotional development
• Physical development and wellness
• Cognitive development
• Creative expression

Obviously, they are also known to have higher than average costs regarding child care. But they attribute this to your assurance that your child gets more than the usual coverage compared to other daycare in terms of the meals, education preparation, the number of teachers as against the number of children, afterschool care, and the manner in which they develop your child’s full potential through social and growth skills development.

Additional Costs

Aside from the KinderCare tuition rates, be prepared for a budget of around $50 to $400 as KinderCare charges annual fees.

You might also be surprised to be billed when you have already canceled the enrollment of your child as KinderCare has a cancellation period. So be sure to let them know formally and with enough time to acknowledge the cancellation.

For your protection and peace of mind, be sure to read and understand the contract, so you will know exactly how much to pay for the year.

Finding KinderCare Centers

When you are searching for the KinderCare prices over the Internet, you might be disappointed to find nothing. This is because they do not publish their tuition fee rates. As mentioned, there is no “one rate fits all” with regards to their fees because of several factors. And children with the same age, same schedules, and same location does not guarantee the same obligation as it would still depend on whether your child needs more supervision than others or not.

To see if there are any KinderCare facilities near your area, please visit this link. After you have found your prospective location, contact any of their representatives so that you will be given the tuition fee estimate based on your child’s situation.

Factors Affecting KinderCare Cost

The following conditions would more or less tell you how much cost you will be facing when enrolling your child at KinderCare:

Location

Where you reside (assuming you will enroll your child in the same area where you live) will affect the cost of tuition fees as their branches have different rates depending on the cost of living in the area and the level of demand for daycare service.

Age of your child

Your child’s age will be another factor as KinderCare ensures that the education and activities they provide will be appropriate for each age bracket.

What program you intend to enroll your child

You have the option to choose what type of programs you intend your child to partake. The prices for these vary due to the different facilities, instruments, and mediums that will be used for each activity.

How many sessions per week

Most of the time, the number of sessions you need to entrust your child in the daycare depends on your schedule. The busier you are, the more likely you will be sending your child often in KinderCare. So expect higher tuition fee if that’s the case.

How many hours per day

The longer your child is in their care will also determine the cost.

How many of your kids are enrolled in KinderCare

If you have more than one child enrolled in KinderCare, chances are, your second child’s tuition fee will be discounted by around 5% to 10%. Either that or you get cheaper per day fee per child.

How many children are enrolled

KinderCare may reduce fees depending on the number of enrollees.

KinderCare Programs

You can find a lot of daycare around the country where your child is mixed with other children of different ages and with the same person overseeing all of them at the same time. This would not just be “chaotic” but would somehow create confusion regarding the child development.

With KinderCare, they offer programs intended for the different age levels of the kids. These are the following:

• Ages 2 and Under – under these classes, children will learn to discover the world in their own way as they will be nurtured to be smart, happy, and healthy. Included in this level is the Discovery Preschool program intended to prepare children for their upcoming preschool years by introducing them to an education-oriented environment.

Some of the activities include the creation of habitats for toy animals, construction and discussion about familiar places and areas in the community, digging in the dirt as a way of exploring plants through their senses, and the likes.

• Ages 3 to 5 – these are actual classroom settings that are intended for children on preschool age. What they will be taught in these programs are the different things that they would learn in kindergarten, so they are somehow prepared ahead of time. These include Summer Camps, School Break Solutions as well as Preschool, Prekindergarten and Kindergarten classes.
• Ages 5 to 12 – like the Ages 3 to 5 bracket, these programs include Summer Camps and School Break Solutions, with additional School-Age and Enrichment Programs that will help them prepare for the challenges of actual classroom education.

How Much Does KinderCare Cost In 2022?

Nowadays, many parents feel the need to be able to provide the best future for their children. To achieve this, both the mother and the father work at the same time. 

Because of this, the need for someone to look after the kids while they are away, like KinderCare, is something that they should consider. But how much does KinderCare cost?

KinderCare Tuition Fees

KinderCare is a learning center that offers year-round child care for small kids and early childhood education. It accepts kids from 0 to 12 years old and provides “before and after” school programs to kids enrolled in the center.

Here is the average cost of daycare under KinderCare:

Factors Affecting Cost of KinderCare Services

The KinderCare tuition rates vary depending on several factors, and it is best if you can look into the fine details of the package.

Age

Kids’ behavior, learning capabilities, applicable care, and the teaching approach have different levels of difficulty, depending on their age. So, naturally, prices per age level would vary.

Programs

Beside the different programs intended for a specific age group, KinderCare also offers special curricula for various ages but with the same interests. Some of these are the following:

• Learning Adventure Enrichment Program
• The Bilingual Mandarin Immersion Program
• Cooking Academy for 3 to 12 years old
• Music Explorers for 2 to 4 years old
• Phonics Adventures for 2 to 4 years old

Number of Hours

The fee also depends on how many hours your kids will be under its care in a day, in a week, and in a month.

Location

You will never find the pricing on the website of KinderCare. That’s because the cost of daycare is entirely dependent on where the branch is located.

In New Haven, Connecticut, the Kindercare fees are as follows:

• Infants/Toddlers – $379 per week
• Preschool/Pre-Kindergarten – $334 per week
• Before & After school – $139. 00 per week

In North Haven, located in the same state, Kindercare fees are the following:

• Infant/toddler – $354 per week
• 3 & 4 yr. old – $299 per week
• Before/after school – $179.00 per week
• Before only – $144 per week
• After only – $149 per week

On the other hand, in Longmont, Colorado, here are a couple of the fees found online:

• 9 months old – $295 per week
• Full time – $1,400

Number of Kids

Naturally, you will be spending more on KinderCare rates if you have more than one child. However, for every additional child you enroll at the facility, you will get a significant discount.

Number of Programs

Note that KinderCare also gives discounts to children who need to attend more than the usual number of sessions or, say, different programs in a given period. So, the more your child goes to school, the bigger the discount on the tuition fee gets.

Average Cost of Daycare Center

How much does daycare cost? Just like with KinderCare, the amount you spend on childcare costs will greatly depend on where you live, what type of childcare you choose, the age of your child, and how many hours a week you need the child to spend at the daycare center.

For infant care, the highest reported cost for toddler child care will reach up to an average of $2,000 per month. If you live in the states of Massachusetts, New York, and Minnesota, then you should expect to pay a higher daycare rate compared to those living in Mississippi and Kentucky.

However, the cost of childcare for preschoolers is relatively lower than that of toddlers. The cost of preschool daycare will range from $370 to $1,100 a month depending on where you live.

Additional Costs

• Registration fee

KinderCare also charges a non-refundable registration fee of about $25, which is used for all registrations. However, there are branches that charge way higher.

At New Haven, it costs $75 per child or $125 per family for two or more children. On the other hand, the North Haven branch charges $80 per year.

• Annual fee

You may also come across the annual fee that is stipulated in your contract, and this will be worth between $50 and $400. It is important that you read through the contract so that you will know the exact fees that you have to pay.

• Activity fee

KinderCare at the Patty Jischke Early Care and Education Center in Indiana charges an activity fee per year amounting to $50 for the first child and $25 for every additional child you enlist.

• Extra charge

You should also be aware that KinderCare will charge an additional fee if your child is more challenging to handle. This is because it will give extra attention to your child to better understand them and their needs.

• Penalty

You should also remember that if you use a cheque as payment and it is returned due to insufficient funds, you will also be charged $25 by KinderCare.

Tricks To Save Money On KinderCare Services

Many families are adamant about KinderCare prices. Most see it as a very expensive form of childcare and go way over their budget.

However, other families seem to have found a way to work it out. Here are some of the things to consider:

• You may ask your employer if your company has a discount for any child care services. Kindercare extends tuition benefits for working families through some employers. This intends to assist these families to acquire affordable but quality child care. For example, Kindercare offers a 10% discount for Yale students and employees.
• You can also ask your employer about the Dependent Care Flexible Spending Account. This will be a significant boost to your budget since this is basically a pre-tax benefit to you as a parent.

• If you have more than one child, it is better to enroll them all at KinderCare as the center offers discounts to every additional kid enrollee from the same family. This typically goes around a 5% tuition fee discount.
• If you are part of Active Duty military families, KinderCare collaborates with Child Care Aware® of America so you can enjoy fee assistance and support. Also, if you have a second child enrolled in the same daycare center, it will give you a 10% discount for the second child.

Compensation payments of part of the parental fee | Kindergarten No. 97

BENEFITS FOR KINDERGARTEN FEE AND COMPENSATION PAYMENTS OF PART OF PARENTAL FEES

The following categories have the right to free access to kindergarten (100% discount):

–Children with disabilities – on the basis of Article 18 of the Federal Law of November 24, 1995 No. 181-FZ “On the Social Protection of the Disabled in the Russian Federation”
“On Amendments to the Decree of the Administration of the City of Nizhny Novgorod of October 17, 2011 No. 4368”
– orphans, children deprived of parental care on the basis of paragraph 3 of article 65 of the Federal Law of 29.12.12. No. 273-FZ “On Education in the Russian Federation” and letters of the Ministry of Education of the Nizhny Novgorod Region No. 316-01-100-3028 / 13 dated 04.10.2013.

Compensatory payments of part of the parental fee for care and supervision in municipal educational organizations at the expense of the budget of the city of Nizhny Novgorod:

social support measures for families are being established from January 1, 2017 in accordance with the decision of the City Duma of the city of Nizhny Novgorod dated November 23, 2016 No. 218 and dated December 21, 2016 No. 268 “On amendments to the resolution of the City Duma of the city of Nizhny Novgorod dated February 20, 2008 No. 24 “On the establishment of preferential categories of pupils and students of municipal preschool and general educational organizations “

1. In the amount of 40% of the parental fee for childcare and care in municipal preschool educational organizations for the first child for the following categories of families:

– low-income families in which parents (legal representatives) are registered with the social protection authorities and have an average per capita income below 50% of the subsistence minimum established by the government of the Nizhny Novgorod region – for the period of being registered;

– families in which parents (legal representatives) are disabled of groups 1 and 2 (one or both parents (legal representative)), – for the period of establishing disability;

– families in which one of the parents (legal representatives) is an employee of a municipal preschool educational organization – for the period of work.

2. In the amount of 50% of the parental fee for childcare in municipal educational institutions for the second child, provided that at least two children attend kindergarten.

3. In the amount of 30% for the third and subsequent children brought up in the family, regardless of how many children attend kindergarten.

Required documents and deadlines for their submission:

1) a written application for payment of compensation (hereinafter referred to as the application) addressed to the head of the preschool educational organization, indicating the method of transferring funds, as well as the account number and details of the credit institution in which the parent (legal representative) opened an account in his name, or details of the post office at the place of residence (stay) within the Russian Federation – annually until January 20;

2) the original and a photocopy of the child’s birth certificate – when applying for compensation in the amount of 40% of the parental fee; about the birth of the first (up to 18 years old) and second child – when applying for compensation in the amount of 50%, about the birth of the first (up to 18 years old), second (up to 18 years old), third and subsequent children – when applying for compensation in the amount of 30% – annually by January 20;

3) the original and a photocopy of the passport (or other identity document) of the parent (legal representatives) to whose account the compensation will be paid – annually by January 20;

4) certificate of the established form from the bodies of social protection of the population – annually by January 20;

5) a certificate from a municipal preschool educational institution for a parent (legal representative) working in a kindergarten – quarterly.

COMPENSATION PAYMENTS OF THE PART OF THE PARENTAL FEES FOR CARE AND CARE IN MUNICIPAL PRESCHOOL EDUCATIONAL ORGANIZATIONS FROM THE BUDGET OF THE NIZHNY NOVGOROD REGION

Parents (legal representatives) are entitled to receive compensation of part of parental payment for childcare and childcare in preschool educational groups in the amount of:

• for the first child – 20%

• for the second child in the family – 50%

• for the third child and subsequent children brought up in the family – 70%

To receive compensation for part of the parental fee, you must provide the head of the kindergarten with the following documents:
1. Application for compensation – annually by January 20.
2. Birth certificate of all children under 18 (original and copies) – annually by January 20.
3. A copy of the passport of the parent to whose account the compensation will be paid – annually by January 20th.

A copy of the payment receipt is provided before the 6th day of the current month.

Decree No. 341 dated February 3, 2017 on the establishment of fees for childcare and care in municipal educational organizations of the city of Nizhny Novgorod, implementing the program of preschool education, charged from parents (legal representatives), and its amount

how to apply and what documents are required

Usually, parents pay for kindergarten, even if it is public and is considered free. This is called the parental fee.

Veronika Netsova

received compensation

Author profile

The amount of the parental fee is set by local authorities, and the kindergarten distributes this money on its own for food and household items for children – for example, for soap and napkins.

In some cases, you may be able to get a refund or compensation. In the article we will tell about all compensations to parents whose children attend a public or private kindergarten.

Compensation is hard to figure out

Here’s what you need to know: Parents are entitled to childcare benefits. But in the regions this compensation is assigned differently, it is not easy to understand all the nuances. Our advice: if you are a parent, go to a kindergarten and ask what compensation you can expect. But if you are interested to know why the compensation is this way, please read the article.

Types of compensation

Compensation for kindergarten is assigned at the federal and regional levels.

Federal payments are as follows:

1. Reimbursement of a portion of the parental fee for a state or municipal daycare.
2. Compensation to Chernobyl victims for children’s food if they attend kindergarten. Chernobyl victims are also entitled to compensation if the child does not go to kindergarten for medical reasons.

p. 5 art. 65 Federal Law “On Education in the Russian Federation”

paragraph 9, part 1, art. 18 of the Law of the Russian Federation “On the social protection of citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant”

The first type of compensation is always calculated as a percentage of the parental fee in the region.

Compensation to Chernobyl victims for children’s food is paid in a fixed amount, but not less than 180 R per month. The amount of the payment depends on the region. For example, in St. Petersburg – 250.1 R per month.

Regional payments are as follows:

1. Additional compensation for part of the parental fee, including for a private kindergarten.
2. Payment for not providing a place in a kindergarten.

Parental fee compensation is provided to a mother or father whose child is already attending a public kindergarten. There are regions that provide compensation for a private garden, for example, Moscow and the Khanty-Mansiysk Autonomous Okrug.

Reimbursement of part of the kindergarten fee

This is a refund of part of the parental fee. Most parents can count on such compensation.

p. 5 art. 65 Federal Law “On Education in the Russian Federation”

The amount of the payment depends on the parental fee in the region and is determined as a percentage of it:

1. For the first child – at least 20% of the parental fee.
2. For the second child – at least 50%.
3. For the third child and subsequent children – at least 70%.

Who is entitled to compensation. One of the parents or legal representatives of the child is entitled to compensation. It is set at the federal level, but it is up to the authorities of individual regions to decide who exactly to provide it. Usually compensation is given to everyone who writes an application, but there are exceptions.

For example, in the Yaroslavl region, compensation of part of the parental fee is due only to large and low-income families. Large families are families with three or more children. A low-income family will be compensated if its average per capita income does not exceed 1.5 living wages for the able-bodied population in the Yaroslavl region.

p. 3 art. 74.1 of the Social Code of the Yaroslavl Region

In Moscow and St. Petersburg, as well as most regions, compensation is provided to all families, regardless of income.

Other regions may provide additional compensation. You can find out if the region provides compensation in the regulations. They describe how and under what conditions to pay compensation for kindergarten. You can learn more about compensations at the MFC or on the local public services portal.

Compensation of fees for kindergarten on the public services portal in St. Petersburg

Additional compensations are added to the main ones, and as a result, parents with many children in the Lipetsk region do not pay for kindergarten at all.

There are no additional compensations in Moscow, only federal payments are valid.

Package depends on the reason the parents are asking for compensation.

Kindergarten Compensation Application Template

The following documents are usually required:

1. Compensation Application.
2. Parent’s passport.
3. Child’s birth certificate.
4. Details of the account to which compensation will be transferred if the region does not provide it in cash.

Copies of the passport and birth certificate of the child will be required – they must be attached to the application.

If the documents are submitted not by the parent, but by another legal representative, a document confirming his authority is required. For example, guardians need to bring the decision of the guardianship and guardianship authority that guardianship has been established over the child.

Sample application for compensation for kindergarten

If compensation is provided at the regional level, documents will be required that confirm the right to it. For example, here are the documents required in St. Petersburg:

1. If one of the parents is a disabled person of group 1 or 2 – a certificate of disability.
2. If the family is low-income – certificates of its income for the last three months. For example, a certificate from work in the 2-NDFL form, a certificate on the amount of temporary disability or maternity benefits, a certificate on the amount of pension or social benefits that the family receives.
3. If the family is low-income and at the same time incomplete – a certificate of income and a document that confirms the status of an incomplete family. This can be a certificate from the registry office, a death certificate of the second parent, a court decision on deprivation of parental rights, etc. If there is a dash in the child’s birth certificate in the “Father” column, the documents from this paragraph are not needed.

clause 2.3 part 2 of Appendix No. 3 to the Decree of the Government of St. Petersburg dated December 31, 2014 No. 1313

In St. Petersburg, in an incomplete family, the income must be below two times the subsistence level in order to be recognized as low-income. If the family is complete – below a single subsistence level.

Chernobyl residents must additionally provide the following documents:

1. Certificate confirming the right to payment. For example, a certificate of a disabled person or a participant in the liquidation of the consequences of the disaster at the Chernobyl nuclear power plant. Or a certificate stating that before the birth of the child they lived in the resettlement zone or in the zone with the right to resettlement.
2. Certificate from the kindergarten stating that the child attends it. If the child does not go to kindergarten for medical reasons, you will need a certificate confirming this. If one of the parents does not walk due to radiation exposure, a confirming medical report will be required.

Rules for the provision of monthly food allowance for children in preschool educational institutions

If the parents with the child still live in the resettlement and residence zones with the right to resettlement, supporting documents are not needed.

Registration procedure. To apply for compensation, one of the parents needs to apply to the kindergarten that the child attends.

In some cases, it can be issued at the MFC or public services. For example, you can apply for compensation of part of the parental fee in St. Petersburg on the local public services portal. Chernobyl victims submit an application to the department of social protection of the population at the place of registration.

Selected articles for parents

Everything you wanted to know about children and money is in our mailing list twice a week, along with other materials about money

Payment procedure for is determined by the region. In Moscow, part of the parental fee is returned to a bank card. In St. Petersburg, they issue a receipt for paying for kindergarten already taking into account compensation. And in the Khanty-Mansiysk Autonomous Okrug, parents can choose how they want to receive compensation: to a bank account, by postal order or in cash.

clause 13 of the annex to the Decree of the Khanty-Mansiysk Autonomous Okrug – Yugra dated February 21, 2007 No. 35-p

Terms of payment of compensation. Compensation will be provided from the next month after the application is submitted.

Federal compensation is usually provided for the duration of the child’s stay in kindergarten. The payments laid down at the local level are different.

Check with your kindergarten how often you need to apply for parental fee compensation.

An example of calculating compensation

Let’s analyze how compensation is calculated using the example of the Ivanov family from St. Petersburg. They are entitled to compensation of 20% of the kindergarten fee:

1319.8 Р × 20% = 263.96 Р

item 7 of Art. 18 of the Social Code of St. Petersburg

Parental fee in St. Petersburg in 2022

They are entitled to such compensation if the child attended kindergarten for a whole month and is enrolled in a full-time group.

The second child is a year old, parents will pay 1299.5 R for him. Since the child is the second, the compensation will be more: and is listed in the full-time group.

Even in St. Petersburg, each child from an incomplete family is entitled to compensation of 40% of the parental fee. If the Ivanov family is incomplete, for the first child of five years the parent is entitled to compensation not 20, but 40%:

1319.8 Р × 40% = 527.92 Р

fees:

R1319.8 × 70% = R923.86

If the eldest child is 18 years of age or older, the right to increased compensation for younger children will continue until the eldest is 23 years old. Compensation is given only if the eldest child is a full-time student in an educational organization. When the first child turns 24, the compensation for the second child will decrease – it will not be 50, but 20%.

Payments for lack of places

Payments for lack of places in kindergartens are provided by the following regions on the basis of standards: administration dated 08.10.2015 No. 3590-P.

Yaroslavl region – Social code of the Yaroslavl region, namely article 84.

Usually, compensation for not getting into kindergarten is paid to low-income and large families. Who exactly they are supposed to, it is better to clarify in kindergarten. For example, in the Smolensk region, compensation is provided only to families in which one of the parents is a disabled person of the 1st or 2nd group.

/gospodderzhka-mnogodetnym/

What families with many children can get from the state

The age of children eligible for payments may vary depending on the region. The regions listed above provide payments for children 1-3 years old. Some of them are for children under 7 years old. The exception is Lipetsk. They provide compensation for children 3-6 years old.

The list of required documents may differ in regions. Here are the documents that are required everywhere:

1. Application for payment.
2. Copy of parent’s passport.
3. Copy of the child’s birth certificate.
4. Child registration document: a copy of the certificate of registration at the place of residence (form 8) or a certificate of family composition (form 9). They are issued at the passport office.
5. A copy of the notice of placing the child on the waiting list for kindergarten.
6. Details to which you need to transfer compensation.

At the same time, in each region they may be asked to bring other documents. Which ones – see the regulatory documents of the regions at the links above.

For example, a family was not given a place in a kindergarten in Kirov. In addition to the documents from the list above, parents will be asked for the following:

1. A copy of the applicant’s TIN certificate.
2. Certificate from the social protection of the population that the applicant receives a monthly allowance for a child as a low-income family, or a copy of the certificate of a large family.
3. Copy of SNILS of the applicant and the child.

clause 2.5 part 2 of the regulation approved by the Kirov Administration Decree No. 3590-P of 08.10.2015

Guardians and foster parents must also provide one of these documents:

1. a copy of the agreement on transferring the child to foster care ;
2. a copy of the decision of the body of guardianship and guardianship on registration of guardianship.

You will need the original copies of the copies listed above for the Department of Education to verify their authenticity.

The procedure for issuing may vary depending on the procedures in the region.

In Kirov, documents for the payment of a monthly allowance are submitted to the Department of Education. The Department accepts them 10 days before the child is one and a half years old, or later. The application will be considered within 18 days. If everything is in order with the documents, the payment will be scheduled from the next month.

In the Krasnoyarsk Territory, documents are submitted in person to the local administration or through the MFC, by regular or e-mail.

clause 7.8 part 3 of Appendix 5 of the Decree of the Government of the Krasnoyarsk Territory dated September 30, 2013 No. 507-p

attachments. To send documents by e-mail, an enhanced qualified electronic signature is required.

The decision on granting benefits will be made within 10 working days. You can receive payment on a bank card or in cash at the post office.

In the Samara and Yaroslavl regions, documents are submitted to the department of social protection of the population.

paragraph 1 of Art. 22.17 of the law of the Samara region on state support for citizens with children

paragraph 4 of Art. 84 of the Social Code of the Yaroslavl Region

Features in the regions. Payments for not getting into kindergarten can be called differently. In some regions they are called monthly allowances, in others they are called monthly subsidies.

They can be provided under different conditions. You can read about them in regional regulations.

For example, in Kirov, payments will be assigned to one of the parents under the following conditions:

1. Parents and the child have permanent registration in the city.
2. The family is recognized as low-income and receives a monthly allowance for a child. If a family has many children, then it is simply recognized as low-income.
3. A child is standing in line at a kindergarten.
4. A parent has applied for an allowance for not being given a place in a kindergarten.

Decree of the Kirov Administration dated October 8, 2015 No. 3590-P

The amount of payment is 2500 R per month.

Compensation for a private kindergarten

Not all regions provide compensation for a private kindergarten. For example, it is in Moscow and the Khanty-Mansi Autonomous Okrug. The amount of the payment is determined as a percentage of the average parental fee in the state or municipal kindergarten of the district:

• for the first child – 20% of the parental fee;
• for the second child – 50%;
• for the third child and subsequent children – 70%.

paragraph 1.6 of the order, approved. Decree of the Government of Moscow dated July 27, 2010 No. 590-PP

para. 2 st. 1 of the law of the Khanty-Mansiysk Autonomous Okrug – Yugra dated February 21, 2007 No. 2-oz

When compensation is awarded for the second child and all subsequent children, adults are usually not taken into account. The exception is children aged 18-23 if they study full-time.

Preferential payment for kindergarten

Kindergarten benefits may be provided at the federal or regional level.

You do not need to pay for the care and supervision of children who:

1. have received a disability.
2. Left without parental care.
3. They have a passive form of tuberculosis – such children cannot infect anyone.

p. 3 art. 65 of the Federal Law “On Education in the Russian Federation”

Some regions allow not to pay for other reasons. For example, in St. Petersburg, parents do not pay for kindergarten if:

1. There is a disabled child in the family.
2. Both parents or a single parent are 1st or 2nd group disabled.
3. The child’s father serves in the army.
4. One of the parents works in a kindergarten.

p. 6 art. 18 of the Social Code of St. Petersburg

The following categories of parents have the right to a 50% discount on kindergarten fees:

1. Disabled people of the 1st or 2nd group.
2. Participants in the liquidation of the consequences of the accident at the Chernobyl nuclear power plant.
3. Conscripts.
4. Kindergarten employees.

Order of the Minister of Defense of the Russian Federation dated November 24, 2014 No. 862

The right to a benefit must be confirmed every year and an application must be submitted for granting a discount to kindergarten before the start of the school year.

Benefits for admission to kindergarten

Payment for kindergarten with maternity capital

The child’s mother has the right to pay for kindergarten with maternity capital. To do this, you need to submit an application to the branch of the Pension Fund of the Russian Federation at the place of residence or stay.

sign. 2 p. 3 art. 7 FZ “On additional measures of state support for families with children”

Rules for the allocation of maternity capital for the education of a child

Attach a copy of the agreement with the educational organization to the application. The contract must be concluded between the mother and the kindergarten, and it must indicate the calculation of the amount of the fee.

The Pension Fund will consider the application within 10 days. If everything is in order with the documents, he will transfer the money to the kindergarten account on his own.

A private kindergarten must have a license for educational activities, otherwise it will not be possible to pay for it in this way.

Kindergarten tax deduction

Parents who are officially employed and pay for a private kindergarten are entitled to a tax deduction. A deduction can be obtained if the kindergarten has a license for educational activities, and the kindergarten receipt contains the item “Educational Services”.

Social deduction will be given a maximum of 50,000 R per year. The state will return 13% of this amount: 6500 R. If you spend more on kindergarten, they will still return only 6500 R.

Tax deduction can be received for the past three years – a total of 19,500 R.

sub. 2 p. 1 art. 219 of the Tax Code of the Russian Federation

Individual entrepreneurs who have chosen a simplified taxation system, a single tax on imputed income and a patent system will not be able to receive the deduction. Also, the deduction will not be given if you paid for the kindergarten at the expense of maternity capital.

You can apply for a deduction at work or on your own. In the first case, take a notice of the right to a tax deduction and give it to the accounting department. She will do everything for you. In the second, file a declaration at the tax office or in the taxpayer’s personal account.

So what? 02/27/19

How to get a tax deduction through an employer without a declaration

The organization actually pays instead of the employee a fee for the maintenance of his child in kindergarten. Can the organization accept these expenses when calculating income tax?

Home \ Free consultations \ Calculation and payment of taxes \ The organization actually pays instead of the employee a fee for the maintenance of his child in kindergarten. Can the organization accept these expenses when calculating income tax?

Consultation provided on May 18, 2018

The organization actually pays instead of the employee a fee for the maintenance of his child in kindergarten.

Currently, such an obligation is not included in the employment or collective agreement, but it is possible to specify it in the employment agreement with the employee.

Can an organization accept these expenses when calculating income tax? Does an employee have an obligation to pay personal income tax and insurance premiums?

We take the following position on this issue:

1. The organization can accept the expenses in question for profit tax purposes only on the condition that they are included in the employee’s remuneration system in the employment contract (collective agreement, regulation on remuneration).

Otherwise, the transfer of the parental fee for the employee cannot be recognized as an expense for income tax purposes.

2. It is necessary to calculate and withhold personal income tax in any case, regardless of whether the payment in question is provided for by the employment contract or not.

3. If the obligation of the organization to pay instead of the employee the parental fee for the maintenance of his child in kindergarten is included in the employment contract, insurance premiums should be charged on the amount of this payment.

If such an obligation does not appear in the employment contract, then, in our opinion, the obligation to charge insurance premiums is disputable. The organization may try not to charge fees, based on the materials of jurisprudence. However, in this case, the organization must be ready to defend its position in court, since the tax authorities hold the opposite point of view.

Position justification:

To begin with, we note that the payment made by the organization does not correspond to the concept of compensation payments provided for in Art. 129or Art. 164 of the Labor Code of the Russian Federation.

In accordance with paragraph 1 of Art. 252 of the Tax Code of the Russian Federation for the purpose of taxing the profits of organizations, expenses are recognized as economically justified and documented costs incurred to carry out activities aimed at generating income. Expenses that do not meet the specified requirements, in accordance with paragraph 49 of Art. 270 of the Tax Code of the Russian Federation for tax purposes, profits are not taken into account.

In general, as part of income tax expenses, the payment made by the organization for a kindergarten instead of an employee is not taken into account by virtue of clause 29Art. 270 of the Tax Code of the Russian Federation.

However, please note that the established art. 255 of the Tax Code of the Russian Federation, the list of labor costs is not closed, and in accordance with paragraph 25 of Art. 255 of the Tax Code of the Russian Federation, labor costs also include other types of expenses incurred in favor of the employee, provided that they are provided for by the labor and (or) collective agreement.

Article 135 of the Labor Code of the Russian Federation determines that wages for an employee are established by an employment contract in accordance with the wage systems in force for a given employer. Remuneration systems, including the size of tariff rates, salaries (official salaries), additional payments and allowances of a compensatory nature, including for work in conditions that deviate from normal, systems of additional payments and bonuses of an incentive nature and bonus systems are established by collective agreements, agreements, local regulatory acts in accordance with labor legislation and other regulatory legal acts containing labor law norms.

Thus, payments made on the basis of an employment contract, a collective agreement, a local regulatory act (regulations on the procedure for remuneration), including payments for the maintenance of a child in kindergarten, can be included in labor costs for the purposes of taxation of profits of organizations subject to the criteria specified in paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, and provided that such expenses are not named in Art. 270 of the Tax Code of the Russian Federation (see also the letter of the Ministry of Finance of Russia dated September 22. 2017 N 03-03-06/1/61518).

Therefore, the organization can accept the expenses in question for profit tax purposes only on the condition that they are included in the employee’s remuneration system in the employment contract (collective agreement, regulation on remuneration).

In some cases, payments received by parents for the maintenance of a child in kindergarten may be exempt from personal income tax.

So, in accordance with paragraph 42 of Art. 217 of the Tax Code of the Russian Federation, the funds received by parents (legal representatives) of children attending educational organizations that implement the educational program of preschool education are exempted from taxation in the form of compensation for part of the parental fee for the supervision and care of children in these educational organizations, provided for by Federal Law dated 29.12.2012 N 273-FZ “On Education in the Russian Federation” (hereinafter – Law N 273-FZ).

This refers to compensation paid in accordance with paragraph 5 of Art. 65 of Law N 273-FZ. That is, in this norm we are talking about compensation provided exclusively in accordance with the laws and other regulatory legal acts of the constituent entities of the Russian Federation at the expense of the budgets of the constituent entities of the Russian Federation. The named compensation applies only to state and municipal educational organizations located on the territory of the corresponding subject of the Russian Federation, and is limited, depending on the number of children, to 20-70% of the average parental fee in these organizations.

If compensation or direct payment is made from other sources (for example, by the employer), it cannot be considered as compensation for part of the parental fee in the sense of paragraph 5 of Art. 65 of Law N 273-FZ, since it is not provided for by the named law.

According to the financial authorities, such payment is fully subject to personal income tax (letter of the Ministry of Finance of Russia dated February 8, 2016 N 03-04-06 / 6374).

At the same time, in accordance with paragraph 21 of Art. 217 of the Tax Code of the Russian Federation are not subject to personal income tax on the amount of tuition fees for the taxpayer for basic and additional general and professional educational programs, his professional training and retraining in Russian educational institutions that have the appropriate license, or in foreign educational institutions that have the appropriate status.

Since, according to the specified norm, the presence or absence of labor relations between the organization paying for tuition and the student does not affect the exemption from taxation of the amounts of such payment, the amounts paid by the organization for the cost of tuition for the children of its employees are not subject to personal income tax on the basis of clause 21 of Art. 217 of the Tax Code of the Russian Federation subject to the conditions established by this paragraph (letters of the Ministry of Finance of Russia dated March 14, 2018 N 03-04-06 / 15712, dated December 6, 2017 N 03-04-06 / 81157).

By virtue of paragraphs. 1 p. 2 art. 23 of Law N 273-FZ, a preschool educational organization is an educational organization that, as the main goal of its activities, carries out educational activities in educational programs of preschool education, childcare and care.

Note that in accordance with paragraph 4 of Art. 65 of Law N 273-FZ, it is not allowed to include the costs of implementing the educational program of preschool education in the parental fee for looking after and caring for a child in such organizations.

In other words, they must be separated.

Thus, the amounts paid by the employer organization for the education of the children of its employees in educational organizations that implement the main general educational program of preschool education are not subject to personal income tax on the basis of clause 21 of Art. 217 of the Tax Code of the Russian Federation.

At the same time, only the amounts paid by the organization directly for the cost of educating the children of its employees are exempted from personal income tax, and the amounts paid by the organization for the cost of looking after and caring for children are subject to personal income tax in the prescribed manner (letters of the Ministry of Finance of Russia dated 08. 02.2016 N 03-04-06 / 6374 , dated March 17, 2015 N 03-04-06/14023).

In the analyzed situation, the organization pays a parental fee for the employee, which includes both educational services and services for the upbringing, care and improvement of the child.

Therefore, the organization must tax the payment of personal income tax made for the employee, regardless of whether such payment is provided for by the employment contract or not.

The question regarding the taxation of the payment in question with insurance premiums has not yet been finally resolved.

During the validity period of the Federal Law of July 24, 2009 N 212-FZ (hereinafter – Law N 212-FZ), specialists from the Ministry of Labor of Russia, the Pension Fund of the Russian Federation (hereinafter – the PFR) and the Social Insurance Fund of the Russian Federation (hereinafter – the FSS of Russia) argued that on social payments made to employees on the basis of labor and collective agreements, insurance premiums are accrued (letter of the Ministry of Labor of Russia dated 08. 07.660 and the FSS of Russia N 17-03-10 / 08-2786P of 07/29/2014, letters of the PFR of 06/06/2011 N 30-26 / 6232, of 10/18/2010 N 30-21 / 10970).

Judgments with a similar approach are known (see, for example, the decision of the Federal Antimonopoly Service of the West Siberian District of February 20, 2012 in case N A45-13233/2011).

In most cases, however, the courts took the opposite view.

So, the Supreme Court of the Russian Federation, considering the issue of mandatory insurance premiums for the amount of compensation of parental fees for the maintenance of children in preschool institutions, indicated that social payments based on a collective agreement are not stimulating, do not depend on the qualifications of employees, the complexity, quality, quantity, conditions for the performance of the work itself, are not remuneration for employees (remuneration for work), including because they are not provided for by employment contracts. Therefore, such payments are not subject to insurance premiums and are not subject to inclusion in the base for calculating insurance premiums (determination of the Supreme Court of the Russian Federation of December 17, 2015 N 306-KG15-16073).

A similar position is given in the resolutions of the Presidium of the Supreme Arbitration Court of the Russian Federation of May 14, 2013 N 17744/12, the Arbitration Court of the North-Western District of August 4, 2016 N F07-5508 / 2016, the FAS of the Ural District of March 24, 2014 N F09-1316 / 14.

Note, however, that in these court decisions, the transfer of funds to preschool institutions for the maintenance of employees’ children was not provided for by labor or collective agreements.

At present, the finance department maintains the former point of view with the following reasoning.

Subparagraph 1 of paragraph 1 of Art. 420 of the Tax Code of the Russian Federation, it is determined that payments and other remuneration in favor of individuals subject to compulsory social insurance in accordance with federal laws on specific types of compulsory social insurance, in particular, within the framework of labor relations, are recognized as the object of taxation of insurance premiums for organizations.

In accordance with paragraph 1 of Art. 421 of the Tax Code of the Russian Federation, the basis for calculating insurance premiums for organizations is determined after the expiration of each calendar month as the amount of payments and other remunerations provided for in paragraph 1 of Art. 420 of the Tax Code of the Russian Federation, accrued separately for each individual from the beginning of the billing period on an accrual basis, with the exception of the amounts specified in Art. 422 of the Tax Code of the Russian Federation.

The list of payments not subject to insurance premiums to individuals, given in Art. 422 of the Tax Code of the Russian Federation, is exhaustive. The amount of payment by the employer of parental fees instead of employees for the maintenance of children in preschool institutions in Art. 422 of the Tax Code of the Russian Federation are not named.

Thus, the expenses of the organization for paying instead of the employee the parental fee for the maintenance of children in kindergarten are subject to insurance premiums in the generally established manner as payments made within the framework of the employment relationship between the employee and the employer (letter of the Ministry of Finance of Russia dated September 22. 2017 N 03-03-06/1/61518).

In the letter of the Federal Tax Service of Russia dated September 14, 2017 N BS-4-11 / 18312@, the tax authorities supported the position of the financiers, stating that insurance premiums should be charged on compensation for the maintenance of children of employees in a preschool institution.

A new arbitration practice based on the norms of Chapter 34 of the Tax Code of the Russian Federation has not yet developed.

Under these conditions, we can express the following expert opinion:

If the employment contract includes the obligation of the organization to pay instead of the employee the parental fee for the maintenance of his child in kindergarten, insurance premiums should be charged on the amount of this payment.

If such an obligation does not appear in the employment contract, then, in our opinion, the obligation to charge insurance premiums remains controversial.

The organization may try not to charge fees based on case law.