Amount and collection of the early childhood education client fee
The provisions on early childhood education fees have been consolidated into the Act on Client Fees in Early Childhood Education and Care (1503/2016). The act provides for the setting of fees for early childhood education and care and for the income on which the early childhood education client fee is based. The Interest Act provides for charging interest on late payment of client fees. The early education fee is distrainable even without a court order. The payment decision for the child is available in eDaisy at https://lappeenranta.daisynet.fi/eDaisy/Esuomi/EsuomiLogin
The early childhood education client fee is a fixed monthly fee that is charged for a maximum of 11 calendar months per operating year (1 August–31 July). No fee is charged for July if the care relationship has continued uninterrupted since the previous August. The fee is based on the family’s size, gross income and the child’s service needs. Monthly fees are invoiced retroactively in the middle of the following month.
When the early childhood education starts or ends in the middle of calendar month, the fee is charged as the service lasts.
The client fee for early childhood education of children in service-voucher daycare centres is defined on the same basis as the client fee for early childhood education arranged in the municipality’s own units. Address any inquiries related to the invoices of service-voucher daycare centres to the daycare centre in question.
Early education fees starting 1 August 2024
The fee is child-specific. The monthly fee for full-time early childhood education is a percentage (10.7%) of the part of monthly income exceeding the minimum income threshold determined by family size based on the size of family, up to a maximum of € 311 per month.
For a family of two, the fee is 10.7% of the part that exceeds the minimum income threshold of €4,066.
A family of two will be charged the maximum fee if their income exceeds €6,967 per month.
For a family of three, the fee is 10.7% of the part that exceeds the minimum income threshold of €5,245.
A family of three will be charged the maximum fee if their income exceeds €8,146 per month.
For a family of four, the fee is 10.7% of the part that exceeds the minimum income threshold of €5,956.
A family of four will be charged the maximum fee if their income exceeds €8,857 per month.
For a family of five, the fee is 10.7% of the part that exceeds the minimum income threshold of €6,667.
A family of five will be charged the maximum fee if their income exceeds €9,568 per month.
For a family of six, the fee is 10.7% of the part that exceeds the minimum income threshold of €7,376.
A family of six will be charged the maximum fee if their income exceeds €10,277 per month.
If the family has more than six members, the income threshold that determines the fee increases by €275 for each additional underage child in the family.
Family size includes all married individuals or those living in a relationship resembling a marriage in the same household and their underage children registered as living in the same household.
The youngest child attending early childhood education is always considered the family’s first child. The fee charged for the family’s second child is 40% of the first child’s fee. The fee for the children after that is 20% of the first child’s fee. The fee is determined based on the full-time early childhood education fee calculated for the youngest child. The fee is rounded up or down to the closest whole number. If the monthly fee per child would be less than €30, a daycare fee is not charged.
If the child’s guardians live at different addresses but the child only receives early childhood education in one municipality, the fee is determined on the basis of the income of the family with which the child is registered as living. If early childhood education is arranged for the child in two municipalities, the fee is determined separately in both municipalities.
Considered income
The family’s considered income includes the taxable income, capital income and tax-free income of the user of the service and the person who shares the household and is married to him/her or living under conditions similar to marriage. Child maintenance or child support paid or received is also taken into account.
The following are not considered as income: Child benefit, benefits granted under the Disability Allowances Act (disability allowance, pensioner’s care allowance), child increment pursuant to the National Pensions Act, housing allowance, medical treatment and examination costs settled on the basis of an accident insurance, conscript’s allowance, front-veteran’s supplement, student grant, adult education allowance, housing supplement for students, activity pay and reimbursement for the travel costs paid in the form of income support, maintenance allowance according to the Rehabilitation Allowance Act, maintenance allowance according to the Act on Public Employment and Business Service, grants and other corresponding assistance paid for studies, reimbursement for the costs of foster care or child home care allowance.
Child support payments made are taken into account as income deductions.
An income declaration must be submitted at the start of care or when there is a change in income via the online service (https://www.lappeenranta.fi/fi/kasvatus-ja-koulutus/varhaiskasvatus/edaisy-asiointi) under Hakemukset, Tuloselvitys “Applications, Income declaration”. An attachment must be included for each type of income. If the type of income is the one that is shown in the Incomes Register (e.g. earned income, daily unemployment allowance, parental allowance or informal care support) and all the adults in the family have given their consent in eDaisy to the use of the Incomes Register, a free-form declaration can be attached in this case.
If the income declaration is not submitted by the end of the first month of care or is incomplete, the highest fee on the scale is charged for the child; the fee cannot be rectified retroactively after the invoice has been sent.
A payslip or equivalent showing the amount of gross salary subject to withholding tax must be submitted of earned income, or the income declaration must indicate (in an attachment) that access to the Incomes Register is permitted for the purpose of verifying salary information. In this case, consent must be given in eDaisy for the use of the Incomes Register. Holiday pay is included in income when the fee is determined.
Other income is reported by submitting a suitable document (pension, unemployment benefit, vocational labour market training subsidy, maintenance allowance or support, income from interest and dividends, rental income, per diem allowance, maternity allowance or parenthood allowance, other income).
Students must submit proof of their enrolment for each academic year and an account of their income during studies.
Entrepreneurs must submit a profit and loss statement from the company’s most recently completed financial statement. If the company has paid the entrepreneur a salary, a pay statement must also be submitted. Unless proved otherwise using the articles of association, all of the company’s income is considered as the entrepreneur’s income.
Income from timber is considered in accordance with the average municipality-specific forestry profit confirmed by the Tax Administration. The size of the forest owned and the municipality where it is located must be reported.
The client fee consists of a fee calculated according to income and family size according to the treatment period chosen on a percentage basis.
Monthly hour brackets for early childhood education
0–45 h/month, client fee 35% (only used as a supplement to pre-primary education), max. €109/month
46–84 h/month, client fee 55% (only used as a supplement to pre-primary education), max. €171/month
0–84 h/month, client fee 55%, max. €171/month
85–117 h/month, client fee 70%, max. €218/month
118–150 h/month, client fee 85%, max. €264/month
More than 150 h/month, client fee 100%, max. €311/month
If the need for early childhood education changes permanently mid-month, the range is adjusted to match the new need from the beginning of the following month. Here, “permanent” refers to a change lasting for at least three months. If, for a justified reason, the hours cannot be estimated accurately at the beginning of early childhood education, the service need can be adjusted after just one month. If the child’s guardian is temporarily laid off, the range can be changed for just one month.
Overruns of the agreed hours will be charged
If the agreed care hours are exceeded, the fee is in accordance with the actual care hours. The actual daily care hours are calculated as either the time of the care hours scheduled or the actual care hours, based on whichever is longer = invoicing basis. There will be no refund for using less than the agreed care hours.
- Scheduled care 5 h, child present 7 h 12 min, hours counted 7 h 12 min.
- Scheduled care 6 h 40 min, child present 6 h 30 min, hours counted 6 h 40 min.
- If the child’s absence is reported after the cut-off time, the hours scheduled for that day are counted towards the hours spent.
For children participating in pre-primary education, only the share of supplementary early childhood education is counted towards the actual daily care hours on days when pre-primary education is provided. During the school holidays, attendance is counted as early childhood education hours in its entirety, and any overruns in service needs are taken into account in invoicing.
If the actual care hours (invoicing basis) exceed the agreed early childhood education hours for two consecutive months, the fee is increased to the hour bracket corresponding to the hours used. For children participating in pre-primary education, successive overruns in the agreed early childhood care hours due to school holidays will not result in an increase to a bracket corresponding to the hours used.
Absences and reduced operating hours
If the child is absent on a previously agreed care day due to illness or another reason, the reserved care day cannot be postponed for later use.
If the child is absent due to illness for at least 11 operating days in one calendar month, only one-half of the monthly fee is charged for that month. If the child is absent due to illness for all of the operating days of one calendar month, no fee is charged for that month. If the child is absent for all of the operating days of one calendar month due to a reason other than illness, one-half of the monthly fee is charged for that month.
If notification of parental leave of up to 13 weeks is given at least one (1) month before its start date or of recurring parental leave of 1–5 days is given one (1) week before the date of the first absence, the time when the child is absent will be free of charge.
With the exception of summertime, a fee is also charged for care organised during reduced operating hours (Christmas break, winter break). If an individual daycare centre is closed for a planning day or a similar reason, a fee is charged for that day. There may only be one such day per operating year. If necessary, the child can go to a backup care place for the day in question.
A fee is not charged for family daycare organised at a caregiver’s home or at the child’s home if the child does not need backup care during the caregiver’s absence. The fee is refunded in accordance with the average daily early childhood education hours, calculated only for the unused hours of the hour bracket.
During the summer season from May to September, a fee is not charged for any uninterrupted absence where the child is absent for the entire month of July or longer and notice of the absence was provided by the end of April. Part of the monthly fee is refunded if some hours of the selected hour bracket are not used.
The early childhood education client fee is adjusted every operating year
The Incomes Register is used to verify the income types shown there, provided that consent for the use of the Incomes Register has been given in eDaisy.
The early childhood education client fee is also adjusted if the family’s income level or family size changes significantly. Families are obligated to report any changes.. Fee adjustment is enforced from the beginning of the following month. Fees are adjusted if the valid regulations or decisions change. The fee is adjusted retroactively if the income on which the fee is based deviates from the reported income by at least 20%. Fees are collected from clients or reimbursed to clients for periods of up to one year.
The fee for temporary services is charged when a child is placed for up to two weeks.
The fee for temporary services is €10 for a part day and €15 for a full day.
Contact information:
The service hours of the early childhood education client fee team are Mon–Fri at 9:00–12:00 and 13:00–15:00.
Contact by email to ph.maksupaatokset@lappeenranta.fi
+358 40 130 9071 Kesämäki area, Pontuksen päiväkoti, service-voucher daycare centres (fees)
+358 40 634 1414 Kimpinen area, Hovinpellon päiväkoti, Lauritsalan päiväkoti and afternoon activities for schoolchildren (city’s own activities)
+358 40 130 9091 Sammonlahti area, Joutsenon päiväkoti, Pulpin päiväkoti and Tirikan Päiväkoti
Address: Maakuntagalleria, Kauppakatu 40 D, 53100 LAPPEENRANTA
Office closed 17.7. – 28.7.2024
For more information, contact the early childhood education client fee team.