If you are an entrepreneur in the childcare sector in the Netherlands, you must comply with the Childcare Provisions Act Regulations (Regeling Wet Kinderopvang). As the owner of a childcare centre or childminding agency, you must keep and retain business records.
Which records do you need to keep?
If you own or run a childcare centre or childminding agency you must keep recordsthat include the following information:
- an overview of all childcare and other professionals, affiliated childminders and trainees employed by or active in the centre who must have a certificate of conduct (VOG). You must record details such as the name, and date of birth, as well as the citizen service number, so that continuous screening can take place;
- copies of all valid certificates of good conduct issued with screening profile 84 (caring for minors) or 86 (working in the childcare sector);
- copies of the professional certificates of employees;
- copies of the identity documents of employees;
- a record of registration of all members of staff in the register for persons active in the childcare sector;
- an overview of the scope and composition of the parents' committee;
- the parents committee regulations;
- an overview of all registered children (name, date of birth, address and telephone number, and the address and telephone number of the parents);
- copies of all written (placement) agreements entered into with the parents;
- a copy of all parents’ payments;
- annual and monthly statements of number of hours parents have bought and at which price;
- a copy of the health and safety risk policy and how staff should respond to an unhealthy or unsafe situation;
- start date and end date of the child’s attendance.
You must also keep financial accounts.
Records for the Dutch Tax and Customs Administration
The Dutch Tax and Customs Administration (Belastingdienst) needs information to calculate the childcare benefit (kinderopvangtoeslag) each parent should receive. They need, among other things:
- the name and birthdate of the child and the parents (the paying parent, and partner if applicable)
- the citizen service number (BSN) of the child and the parents
- the child’s attendance in hours
- the average hourly price for the childcare
- the start date and the end date of the childcare
- the parents’ proof of payments
You are obliged to provide this information on a monthly basis. You register it online with the Dutch Tax and Customs Administration through their Dutch-language Gegevensportaal. You must also provide an overview of the yearly attendance over the preceding year by 1 March annually.
Bank account for childcare benefit payments
The Dutch Tax and Customs Administration transfers the childcare benefit to only 1 bank account. That is the bank account of the person who applied for the benefit. If you have an agreement with the parents that your childminding organisation should receive the childcare benefit directly from the Tax and Customs Administration, certain requirements must be met. The minimal requirement is that your organisation must conclude a specific agreement with the Dutch Tax and Customs Administration. The parents are responsible for informing the Dutch Tax and Customs Administration of any changes to their situation. If changes have taken place and you wrongly receive benefit directly, please contact the Dutch Tax and Customs Administration.
Specific records for childminding agencies
Childminding agencies need to record additional data:
- bank statements concerning payments from parents to the childminder;
- bank statements concerning payments from the childminding agency to the childminder;
- annual overview of payments made for the provision of childminding services;
- annual overview per parent;
- a copy of the risk inventory.