(2024) Increase in the business expense allowance for childminders

The tax classification of childminders (nanny or childminder) mainly depends on the location of the service.

• If the childminder looks after children in their family home according to parents' instructions, they are usually considered an employee. The parents are the employers, and the childminder earns income from employment.
• If the childminder looks after children from different families independently in their own home or other premises, this is self-employment. They earn income from freelance work.

Self-employed childminders can claim business expenses. From 1 January 2023, the flat rate for business expenses for them will be increased from 300 Euro to 400 Euro per child per month.