The parental contribution payable in respect of a child in subsidized childcare is composed, in 2019, of a basic contribution of $8.25 per day and an additional contribution adjusted according to family income.1
The government acted swiftly to deliver on its commitment to eliminate the additional contribution for subsidized childcare services by announcing, in the fall 2018 Update on Québec’s Economic and Financial Situation, that the additional contribution will be frozen at the 2018 amount starting in 2019.1
1 The freeze on and abolition of the additional contribution are conditional on the passing of legislative and regulatory amendments.
In 2019, above an income of $78 320, the additional contribution increases gradually until it reaches $13.20 per day, which corresponds to an income of $166 320. The total contribution therefore varies from $8.25 to $21.45.
The basic contribution is payable directly to the subsidized childcare service, while the additional contribution according to family income is paid when the income tax return is filed. To avoid having to pay the full amount on filing the tax return, you can ask your employer to adjust your source deductions of income tax so as to pay your additional contribution during the year.
1 Your family income corresponds to line 275 of your income tax return. If you had a spouse on December 31, 2019, your family income corresponds to your net income and that of your spouse (line 275 of your spouse’s tax return).
To estimate the reserve, per pay period, for your additional contribution for subsidized childcare, use the calculator below.
To determine the net daily cost of your childcare expenses depending on your family situation, please use the calculator below.
The calculators enable you to estimate the assistance to which you may be entitled, and your additional contribution for childcare expenses. Their calculations are based on certain assumptions intended to reflect the most common situations. The calculators are meant to provide only an estimate. The exact amounts will be determined when you file your income tax return, on the basis of the specific characteristics of each measure and according to the particular situation of your household.
Updated March 21, 2019