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Accounts in the childcare sector

This information is provided by: Netherlands Enterprise Agency

If you are the owner of a childcare centre or childminding agency in the Netherlands, you must comply with the Childcare Provisions Act Regulations (Regeling Wet Kinderopvang). According to these Regulations, you must maintain records that include the following information:

  • an overview of all professionals employed by the centre (name, date of birth, diplomas and certificates obtained) or all affiliated childminders (name, address and telephone number)
  • copies of all certificates of good conduct issued
  • a copy of the health and safety risk inventory
  • an overview of the scope and the composition of the parents' committee
  • an overview of all registered children (name, date of birth, address and telephone number)
  • copies of all written placement agreements entered into with the parents

You must also have a copy of your employees' identity document as well as keep financial accounts.

One bank account

The Dutch Tax and Customs Administration transfers the childcare allowance to only one bank account. For your childminding organisation certain requirements must be met to receive this allowance directly from the Tax Administration, on behalf of the parents. The minimal requirement for your organisation is that you must conclude a specific agreement with the Dutch Tax and Customs Administration. The type of agreement you have, determines to what extent you will be liable for overpayments. For more information, contact the Dutch Tax and Customs AdministrationExternal link on how to determine your best option.

This information is provided by:

Netherlands Enterprise Agency

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Any further questions?

Netherlands Enterprise Agency +31 (0)88 602 44 44