Determination of parental contributions for child day care (Kita contribution)

Pursuant to § 19 (1) BremKTG, parents are obliged to contribute to the costs of a childcare place for their child. The amount of the contribution to be paid is determined by the regulations of the local law on contributions for the kindergartens and after-school care centers of the municipality of Bremen (Bremische Beitragsordnung).

Exempt from this cost-sharing for care are, as of the kindergarten year 2019/20, all cases of care in which children have reached the age of three. This exemption applies until the child enters school. This means that children under the age of three and children in after-school care will continue to be required to pay contributions.

The cost contribution will be determined provisionally on the basis of your self-disclosure. The information you have provided will be verified at a later date, if necessary, by submitting proof of your income.

If it is determined during this recalculation that parents have paid too high or too low a contribution, the decision can be changed retroactively. In such cases, there may be a refund or an additional payment of contributions.

In order to avoid high additional payments on your part in particular, you should take the greatest possible care when calculating your income, if you cannot find this out from the income tax assessment.

The amount of the contributions depends on your financial and family situation. The following factors play a role in the calculation of contributions:

• Family income (joint income)
• Siblings in childcare that is subject to contributions
• Household size
• Extent of care.

The following applies in principle: The cost contribution for care in a daycare facility is an annual contribution. It is therefore fixed in advance for one year, i.e. the daycare year from August 1 to July 31, and is then payable in monthly installments. Changes during the year are only possible upon request.

The income of the parents living in the same household and their children entitled to child benefit is used to calculate the contributions. If the child lives with only one parent, his or her income and, if applicable, the income of a new spouse is taken into account. The income of the new partner's natural children is then also included in the calculation if they use day care, as well as the income of joint natural children.

The joint income does not include:

• Unmarried stepparents or stepparents not registered as domestic partners.
• Children of a new spouse/life partner, if they are not themselves cared for in a daycare center or in daycare for children
• Grandparents

Information on the income of the parents or legal guardians is required to determine the cost contribution. The financial circumstances of the penultimate calendar year before the start of the kindergarten year are decisive for determining the contribution.

Exception: If your income has significantly improved or worsened, the income circumstances of the last calendar year or the last 12 months before the start of the kindergarten year can be taken into account.

In principle, the respective annual gross income less income-related expenses is taken as a basis.

The following applies to all types of income:

The sum of the positive income within the meaning of Section 2 (1) of the German Income Tax Act (EStG) is offset. Offsetting with losses from other types of income and with losses of the jointly assessed spouse is not permitted.

• For non-self-employed persons

A lump sum of € 1,000.00 in income-related expenses is currently deducted from the gross annual income, unless higher income-related expenses are proven. Further special expenses or losses are not taken into account.

• For self-employed persons

Positive income from self-employed work (e.g. trade and agriculture and forestry) is the profit. Further special expenses or losses are not taken into account.

The sibling discount is granted when several children in the family are receiving fee-based care at the same time. In such cases, each of the contributing siblings receives one of the following discounts:

1st sibling: 30%

2nd sibling: 40

3rd and further siblings: 90%.

The oldest child receives the lowest discount.

Children who are exempt from contributions are not taken into account.

Yes, because the cost contribution for care in a daycare facility is an annual contribution. It is fixed in advance for one year, namely the daycare year from August 1 to July 31, and is then payable in monthly installments. Therefore, a reduction of the monthly contribution due to non-utilization is not possible. This also applies to the flat-rate cost sharing for lunch.

Yes, because the exemption from contributions relates solely to the age of your child and is independent of the form of care in the facility. Your child's care will only become non-contributory once he or she reaches the age of 3. This means that for birthdays in the current kindergarten year, you will pay monthly contributions until the month in which your child turns 3. From the month of birth, the contribution is no longer due.

The Kita fee is an annual fee that is to be determined in a legally secure manner for the parents before the start of the current Kita year. Therefore, no recalculations are possible during the year due to changes in income during the current Kita year.

If, for example, the income situation deteriorates significantly, e.g. due to loss of employment, a contribution adjustment can be applied for. The application form in the download area can be used for this purpose. In addition, copies of the income documents of all members of the income group must be sent along. The income documents should reflect the new income situation after the date of the change.

The Kita-Beitragsservice will then check whether a contribution adjustment can be made.

Please note: Adjustments to the parental contribution during the year due to an improvement in the income situation are not planned.

Yes. Submitting current Bremen Passes ensures that the cost of lunch will be waived for your child even after the Bremen Pass expires.

In addition, if you submit a Bremen Pass, your child will be able to take part in excursions and outings at the institution within the framework of the education and participation package and will not have to pay the costs for these himself/herself.

For this reason, please always submit copies of new Bremen Passports to the Kita-Beitragsservice, stating the name, the childcare facility, and the cash reference number.

You can find more information about the Bremen Pass here: https://www.bremen.de/leben-in-bremen/bremen-pass

Please submit the Bremen passport/notification as soon as you have it (copy by mail or e-mail). A new notification will then be issued.

If you are not eligible for a Bremen Pass, notification of this to the Kita-Beitragsservice is not necessary.

there is only the possibility that the facility in Lower Saxony or the municipality can apply for operating costs. These can then be passed on by the facility to the parents. However, there is no full reimbursement. Questions about this can be given to the technical control center at SKB.