The parental contribution payable in respect of a child in subsidized childcare is composed of a basic contribution and an additional contribution adjusted according to family income.
As of an income of $52 220, the additional contribution is $0.70 per day, for a daily rate of $8.95. As of an income of $78 320, the additional contribution increases gradually until it reaches $13.90 per day, which corresponds to an income of $166 320, for a maximum daily rate of $22.15.
The basic rate 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 In the fall 2018 Update on Québec’s Economic and Financial Situation, the government announced a freeze on the additional contribution for subsidized childcare as of 2019. However, the freeze on the additional contribution is conditional on the passing of a legislative amendment.
2 Estimate of the basic contribution payable to the childcare service. In accordance with the Reduced Contribution Regulation (CQLR, c. S-4.1.1, r.1), the amount of the basic contribution will be indexed on January 1, 2019. The Minister of Families will publish the result of the indexation by a notice in the Gazette officielle du Québec.
3 Your net 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 determine the net daily cost of your childcare expenses depending on your family situation, please use the calculator below.
To estimate the reserve, per pay period, for your additional contribution for subsidized childcare, 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 December 3, 2018