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).
The Social Medical Indication (SMI) is a temporary subsidy for childcare. This program is for families who are not eligible for the childcare allowance but do need additional support—for example, due to health issues or problems at home.
Are you applying for an SMI? If so, we’ll first see if there are other solutions that can help you. A member of the regional team will explore this with you.
Request
Would you like to apply for an SMI? Please contact the regional team:
- Email: gebiedsteam@opsterland.nl
- Phone: 0512 - 38 62 22
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 subsidy.
| Joint test income family | Parent Fee for Toddler Day Care 2026, per hour | ||
|---|---|---|---|
| 1st child | 2nd child et seq. | ||
| lower than | € 24.149 | €0.45 (2025: €0.43) | €0.45 (2025: €0.43) |
| € 24.150 | € 37.129 | €0.45 (2025: €0.43) | €0.45 (2025: €0.43) |
| € 37.130 | € 51.092 | €0.45 (2025: €0.44) | €0.45 (2025: €0.43) |
| € 51.093 | € 69.492 | €0.61 (2025: €0.89) | €0.48 (2025: €0.58) |
| € 69.493 | € 99.889 | €1.97 (2025: €2.23) | €0.80 (2025: €0.88) |
| € 99.890 | € 138.420 | €4.28 (2025: €4.43) | €1.32 (2025: €1.37) |
| € 138.421 | and above | €6.89 (2025: €6.91) | €2.56 (2025: €2.56) |
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 VNG website (Guidance Table for Parent Contributions to Toddler Daycare 2026)
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). 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 is eligible for a 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
| Village | Preschool | Provider | Phone number |
|---|---|---|---|
| Bakkeveen | Childcare the Base | Childcare The Base | 0594-631266 |
| Beetsterzwaag | The Cube | Children's Forest | 0513 610 825 |
| Gorredijk | The Treffer | Children's Forest | (0513) 610 825 |
| Gorredijk | Librije | Children's Forest | (0513) 610 825 |
| Gorredijk | Loevestein | Children's Forest | (0513) 610 825 |
| Langezwaag | Boartlik Begjin | Children's Forest | (0513) 610 825 |
| Lippenhuizen | It Berneplakje | Renskje Idzenga (Kinderwoud franchise) | (0513) 610 825 |
| Nij Beets | Aunt Jansz | Tiko Childcare | (0511) 543 017 |
| Terwispel | It Krielhûske | Bernadet's Childcare | 06 30 28 31 89 |
| Tijnje | Lytse Wrâld | Children's Forest | (0513) 610 825 |
| Ureterp | The Spindle | Children's Forest | (0513) 610 825 |
| Ureterp | The Connection | CKO Colorful | 06 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.
