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.