Childcare, SMI, Preschool

Does your child attend preschool, childcare, daycare, out-of-school care or guest parent care? If so, you may be eligible for child care subsidies from the government.

Childcare allowance is an allowance for parents for the cost of childcare. You can apply for this allowance at the tax office if both you and your partner are working, in education, participating in a pathway to work, or taking an integration course at a recognized organization. However, you must pay part of the cost of childcare yourself. This amount depends on how much money you earn. More information about childcare allowance can be found at Kinderopvangtoeslag (belastingdienst.nl

SMI (social medical indication).

Do you have problems with your health or other personal issues and want to send your child(ren) to child care? And are you not receiving financial assistance for child care? Then you can ask for a social or medical assessment of your situation (social medical indication). If you receive this assessment, we will temporarily reimburse part of the cost of child care.

Municipal preschool allowance

If you are not entitled to childcare allowance, you can ask for municipal allowance for toddler care. The municipality can help you pay for childcare costs through this allowance. Even if you use municipal allowance, you will still have to pay a co-payment that depends on your income. If you are interested in municipal allowance, contact an organization that offers preschool care in the municipality.

Parental contribution toddler care municipal allowance

The table below shows what the co-payment for parents is if you receive municipal subsidies.

Joint test income family Parental contribution preschool 2025, per hour
 1st child2nd child et seq.
lower than€ 23.211€ 0,43 (2024: € 0,41)€ 0,43 (2024: € 0,41)
€ 23.212€ 35.687€ 0,43 (2024: € 0,52)€ 0,43 (2024: € 0,45)
€ 35.688€ 49.108€ 0,44 (2024: € 1,11)€ 0,43 (2024: € 0,56)
€ 49.109€ 66.794€ 0,89 (2024: € 1,73)€ 0,58 (2024: € 0,57)
€ 66.795€ 96.010€ 2,23 (2024: € 3,01)€ 0,88 (2024: € 0,84)
€ 96.011€ 133.045€ 4,43 (2024: € 5,12)€ 1,37 (2024: € 1,31)
€ 133.046and above€ 6,91 (2024: € 6,80)€ 2,56 (2024: € 2,45)

Testing income

There is a tool available on the Tax Office website to help you determine your means of assessment income. 

 Go to the IRS website (Calculate your income for benefits)

Learn more

For more information, visit the UNG website.

Go to the website of the VNG (Advice table parental contribution to toddler care 2025)

Accounting for municipal toddler care allowance

The municipal allowance you received is a provisional amount. Based on the information you provided, the final municipal allowance to which you were entitled will be calculated.

You may have received too much municipal subsidy. For example, because your child has used less toddler care than previously estimated. You will then have to pay the excess municipal subsidy back to us. You may also have received too little municipal supplement from us. For example, because your annual income turned out to be lower than previously estimated. In that case, we will pay you back the municipal supplement you received too little.

VVE (Early and Early Childhood Education).

The goal of Early Childhood Education (VVE) is to better prepare toddlers and preschoolers who are at risk of developmental delay for group 3 of elementary school. Early childhood education focuses on toddlers ages 2.5 to 4 years old and takes place at the preschool. A VVE program is used to stimulate social emotional, motor, numerical and language development in a playful manner. All children at the nursery participate in the VVE program. Children who have an indication for VVE may attend extra hours (usually two extra half-day sessions) of toddler care. Early childhood education takes place in groups 1 and 2 of the elementary school. In a special program that children participate in during school hours, they develop a variety of skills in language, math, motor skills and getting along with each other through play. Schools are responsible for early childhood education.

VVE indication from the consulting agency

At the child health care center, a check is made to see if your toddler qualifies for VVE indication. The doctor or nurse at the clinic will discuss this with you. With a VVE indication, your child can attend toddler care more often. The extra hours the child attends toddler care as part of VVE are free of charge for parents.

Preschool providers with VVE

VillagePreschoolProviderPhone number
Bakkeveen Childcare the BaseChildcare The Base0594-631266
BeetsterzwaagThe CubeChildren's Forest0513 610 825
FrieschepalenThe Krobbedobbe Geeske Annema06 15 47 13 47
Gorredijk              The TrefferChildren's Forest    (0513) 610 825
GorredijkLibrijeChildren's Forest(0513) 610 825
GorredijkLoevesteinChildren's Forest(0513) 610 825
GorredijkOn ús pleatsDaisy Put(0513) 852 907
LangezwaagBoartlik BegjinChildren's Forest(0513) 610 825
Lippenhuizen        It Berneplakje Renskje Idzenga (Kinderwoud franchise)(0513) 610 825
Nij BeetsAunt JanszTiko Childcare (0511) 543 017
Terwispel              It Krielhûske Bernadet's Childcare 06 30 28 31 89 
TijnjeLytse WrâldChildren's Forest(0513) 610 825
Ureterp                 The SpindleChildren's Forest (0513) 610 825
UreterpLeaf CKO Colorful06 20 79 35 68
Wijnjewoude         The Telle Childcare Esther(0516) 480 515

Toddler Plus

Every child develops in their own unique way. Sometimes this requires (temporary) extra support or developmental stimulation. The PeuterPlus is a facility for children who cannot attend a regular daycare because they need more support, but for whom the use of specialized help is too heavy. At the PeuterPlus, intensive developmental stimulation is offered to children ages 2 to 4. In this way, children receive the extra support they need. The PeuterPlus is a community-wide facility located at CBS De Librije in Gorredijk.

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Municipality of Opsterland