# Day care cap for childcare benefit goes up in 2027

> The government is raising the maximum hourly rates used to calculate childcare benefit (kinderopvangtoeslag) from 1 January 2027. A survey finds most providers already charge more than the current cap.

Economy · published 2026-10-19 08:51 · https://nlnow.nl/a/childcare-benefit-cap-rises-to-11-60-an-hour-from-january/

A royal decree of 3 October 2026 raises the maximum hourly rate for day care from €11.23 to €11.60 from 1 January 2027. The cap for out-of-school care (bso) goes from €9.98 to €10.31, and for childminder care (gastouderopvang) from €8.49 to €8.77.

**Why it matters**

- Benefit is calculated on the hourly price up to the cap. From 1 January 2027 the cap is higher for day care, bso and childminders.
- The income level from which parents get only the fixed base of the benefit for a first child rises from €165,658 to €171,406.

**Maximum hourly rates for childcare benefit rise in all three forms of care** (€ per hour; source: Royal decree of 3 October 2026 (Staatsblad 2026, 308))

- Day care: 11.23 to 11.6
- Out-of-school care: 9.98 to 10.31
- Childminder care: 8.49 to 8.77

For a first child, parents with a means-tested income of €171,406 or more receive the fixed base, currently 36.5%. The caps rise each year in line with a weighted average of company wage costs (80%) and consumer prices (20%).

Providers already price above the cap. BOinK, the childcare parents' organisation, surveyed more than 400 providers. In 2026 the average day care rate is €11.82 against a €11.23 cap, and the average bso rate €10.70 against €9.98. That is 5.3% and 7.2% above the cap. Some 72% of day care providers and 71% of bso providers charge more than the cap.

BOinK says the Social Affairs ministry assumes indexation of 3.32% for 2027, while the sector calculates a 5.12% rise for the second half of 2026. BOinK concludes childcare will become more expensive again for lower-income parents. For some of them, it says, the planned cut in the reimbursement percentage from 96% to 95.6% will add to this in 2028 and from 2029.

> It is important that the government keeps aligning the maximum hourly rates with the real costs in the sector, so that childcare stays accessible to all families.
> — Gjalt Jellesma, chair of BOinK

In the decree's explanatory note, the government acknowledges concerns about affordability. It says the gap between average rates and the caps was smaller in the first quarter of 2026 than in 2025, and expects indexation to keep it unchanged on average. It will keep monitoring costs. It does not intend to bring back the link to hours worked, which it dropped in 2023 because of complexity and clawbacks from parents.

## Background

- **bso (buitenschoolse opvang)**: Out-of-school care (bso) is childcare for school-age children before and after school hours and during school holidays. It is offered by childcare organisations, separately from day care (dagopvang), which is for younger children. The government sets a maximum hourly rate for bso, and the childcare benefit (kinderopvangtoeslag) that parents can receive is calculated on that capped rate.
- **BOinK**: BOinK is a Dutch organisation that represents parents who use childcare (kinderopvang). It speaks up for parents' interests in the childcare sector.

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