KiBiZ Kinderbetreuung Zug Fee Regulations in KiBiZ Kitas Translation of the 1.4.2016 Version. Includes regulations for subsidised tarifs in the City of Zug Since this translation is considered as a help to further understanding, it will not be revised. The current Regulations may vary. KiBiZ Geschäftsstelle Baarerstrasse 79 CH 6300 Zug www.kibiz-zug.ch T +41 41 712 33 23 F +41 41 712 33 24
Contents 1 General Regulations 5 1.1 Purpose 5 1.2 Collaboration with granting authorities (also for child-care vouchers) 5 1.2.1 City of Zug 5 1.2.2 Cham Local Authority 5 1.2.3 Baar Local Authority (as from 1.9.2016) 5 1.3 Fees and fee categories 5 1.3.1 Fees for all day-care centres in the City of Zug 5 1.3.2 Fee Day-care Centre Chriesimatt Baar (as from 1.9.2016) 6 1.3.3 Supplementary Costs 6 1.4 Care Agreement 6 2 Regulations regarding Billing 6 2.1 Billing 6 2.2 Due Date 6 2.3 Additional Care 6 2.4 Payment Arrears 6 2.5 Cancellation Period 6 2.6 Deposit 6 2.7 Data Protection 6 3 Validity 7 Appendix Requirements for subsidised places the City of Zug 1 Residency Requirements 8 2 Requirements for relevant income 8 2.1 Principles 8 2.2 Relevant Income 8 2.3 Total Income 8 2.4 Assets 9 2.5 Self-disclosure 9 2.6 Family Structure 9 2.7 Self-employed 9 2.8 Employees with tax deducted at source 9 2.9 Deductions from Total Income 9 2.9.1 Maintenance Payments 10 2.9.2 Household Deductions 10 2.9.3 Child Deduction 10 2.9.4 Parental Deduction 10 3/12 Fee Regulations in KiBiZ Kitas www.kibiz-zug.ch
3 Calculation of Parental Contribution for subsidised Day-care 10 3.1 Minimum and maximum Parental Contribution 10 3.2 Contribution Rate and Daily Fee 10 3.3 Extent of Care and Parental Contribution 10 3.4 Part-time Care 10 3.5 Care of Infants 10 3.6 Monthly Flat-fee 10 3.7 Specification of care 11 3.8 Assessment and Validation of the Parental Contribution 11 3.9 Parents Dependent on Social Security 11 3.10 Parents Giving no Information to Income or Assets 11 4 Further Requirements for Subsidised Day-care Places 11 4.1 Missing or Incorrect Information 11 4.2 Verification of Information 11 4.3 Reporting Obligation 11 4.4 Data Protection 12 4/12 Fee Regulations in KiBiZ Kitas www.kibiz-zug.ch
1 General Regulations 1.1 Purpose These Fee Regulations cover the parental contributions in KiBiZ Kinderbetreuung Zug day-care centers. It is valid for both subsidised places and non-subsidised ones. 1.2 Collaboration with granting authorities (also for child-care vouchers) KiBiZ Kinderbetreuung Zug has contracts with the following local authorities to offer subsidised places and/or places for parents with child-care vouchers: 1.2.1 City of Zug The regulations for subsidised day-care places in the City of Zug are attached as an appendix. They are valid for those parents who live in the City of Zug and whose children are cared for in KiBiZ day-care centers in the City of Zug. 1.2.2 Cham Local Authority The regulations pertaining to child-care vouchers in the Cham local authority area are valid. Parents with residency in the Cham local authority area pay the standard fee in all KiBiZ day-care centres, independent of locality. In order to redeem the vouchers, parents should contact the Cham local authority. 1.2.3 Baar Local Authority (as from 1.9.2016) The regulations pertaining to child-care vouchers in the Baar local authority area are valid. Parents with residency in the Baar local authority area pay the standard fee in the KiBiZ day-care centres in Baar. In order to redeem the vouchers, parents should contact the Baar local authority. Vouchers in the Baar local authority may only be used in day-care centres in the Baar local authority area. 1.3 Fees and fee categories The selection of day-care is voluntary subject to fees. Fees are various and depend on the relevant local authority. There are also differing place categories. The current fee in the differing categories will be shown annually on KiBiZ Kinderbetreuung Zug fee sheets. 1.3.1 Fees for all day-care centres in the City of Zug See Fee sheet for KiBiZ day-care centres in the City of Zug Subsidised places (only for City of Zug residents) KiBiZ offers a certain number of subsidised places for city of Zug residents. Day-care costs of subsidised places are allocated to parents or guardians according to their economic situation. This economic situation is determined in accordance with the Zug Fee Regulations for child-care as in the accompanying appendix. Standard fee with subsidised baby place (only for City of Zug residents) KiBiZ offers a certain number of subsidised baby places for parents paying the standard rate. The fees are indicated in the fee sheet under standard fee with baby subsidy. Standard fee place KiBiZ offers day care places which are available to all independent of place of residency. Parents pay the standard fee which is not subisidised. Depending on the local authority, parents may redeem vouchers with them. It is generally not possible to move from a standard fee place into a subsidised one. Nonetheless, it is possible to remain on the waiting list for a subsidised place and, depending on the waiting time, the number of free places and other admission criteria, in this way obtain a subsidised place. 5/12 Fee Regulations in KiBiZ Kitas www.kibiz-zug.ch
1.3.2 Fee Day-care Centre Chriesimatt Baar (as from 1.9.2016) See Fee Sheet KiBiZ Day-care centre Chriesimatt Baar Standard Fee Places KiBiZ day-care centre Chriesimatt offers day care places which are available to all independent of place of residency. Parents pay the standard fee which is not subsidised. Depending on the local authority, parents may redeem vouchers with them 1.3.3 Supplementary Costs Depending on the day-care centre, supplementary costs may be applicable, e.g. rental of entry card. These are indicated on the current fee sheet. 1.4 Care Agreement KiBiZ Kinderbetreuung Zug concludes a Care Contract with the parents/legal guardians. In such contract the place category (subsidised, standard fee with baby subsidy and standard fee payer), the scope of care (i.e. the time and days), the parental contribution, payment due date, monthly invoicing and the required deposit as well as all deadlines for applications, cancellation and changes are all defined. 2 Regulations regarding Billing 2.1 Billing KiBiZ Kinderbetreuung Zug is responsible for collecting the parental contribution on a monthly basis. 2.2 Due Date Parental contributions are to be paid in advance and are due at the latest by the first of the month in which care is provided. 2.3 Additional Care Any care additional to the contractual agreement will be billed separately in accordance to the minimal contribution or to the assessed daily fee respectively (see Fee Regulation Sheet). 2.4 Payment Arrears In the event of non-payment of parental contribution, following reminder and final deadline, KiBiZ Kinderbetreuung Zug may suspend care of the child, although the fees owed as stipulated in the care contract are still due. 2.5 Cancellation Period The notice period for termination of care is two months. Cancellation is per month end. 2.6 Deposit A deposit of one month s care is due upon contract completion or two months prior to entry. The deposit will not receive interest and will be either offset against the final bill or paid out. 2.7 Data Protection The City of Zug and KiBiZ Kinderbetreuung Zug are mindful of Data Protection requirements and treat all parental information confidentially. 6/12 Fee Regulations in KiBiZ Kitas www.kibiz-zug.ch
3 Validity This fee regulation is valid for all care provision as from March 1st 2012. It forms an integral part of the care agreement between parents/guardians and KiBiZ Kinderbetreuung Zug. The Fee Regulation is based on recommendations from Canton Zug in the Fee Model for Extraneous Child-care, on the City of Zug requirements and resolutions from the Directors of KiBiZ Kinderbetreuung Zug. Zug, December 2015 KiBiZ Kinderbetreuung Zug 7/12 Fee Regulations in KiBiZ Kitas www.kibiz-zug.ch
Appendix Requirements for subsidised places the City of Zug The current Fee Regulations are based on the Standardised Zug Fee Regulations (as recommended to all districts by the Cantonal Interior Ministry in March 2011) 1 Residency Requirements In order to benefit from a subsidised place the child (respectively its parents) must be resident in the City of Zug. KiBiZ Kinderbetreuung Zug decides as to the allocation of subsidised places. In certain circumstances it is possible for children who are not resident in the city of Zug to be provided with day care, as long as the parents are either living apart or divorced and that the parent with responsibility for care of the child is resident in the city. In this case the care contract and the parental contribution bill are to be made out to this person (prior notification and agreement by the City of Zug are necessary). The relevant day-care centre allocates subsidised places. 2 Requirements for relevant income 2.1 Principles The parental economic situation is determined in accordance with the Zug Fee Regulations for child-care. Parental contribution for a subsidised place can be calculated from the recognised income. Parental contribution is calculated according to a uniform system. The following criteria are instrumental in calculating the amount: Income and assets, length of care, the family structure and the number of children. The KiBiZ Kinderbetreuung Zug Fee Regulation Sheet provides information as to the minimal and maximum parental contribution for day-care. The relevant income and asset situation, based on the previous tax declaration, plus documented particulars will form the basis of the relevant income for the current year. In the case of a dramatic difference in income since the previous tax declaration the current salary will be taken into account 2.2 Relevant Income The contribution for which parents/guardians are liable for day-care (parental contribution) and is ascertained from the parent or guardian s relevant income. The relevant income is total income plus asset share minus all deductions plus the household supplement for non-married pairs or the supplement for the self-employed. Total Income Income from employment and all other incomes which are subject to tax in den Canton of Zug, plus asset share Deductions Maintenance payments Household Children / Parents Relevant income for the calculation of the parental contribution 2.3 Total Income Total income incorporates all tax-relevant incomes of parents/guardians in the current calendar year (Salary from main and side employment, pensions, maintenance payments, benefits, daily allowances, income from investments and real estate). This corresponds to code 190 in the Canton Zug Tax Declaration (and Code 190 in the Federal Tax Declaration for the federal tax). The assets share (see 2.4), the household supplement for non- 8/12 Fee Regulations in KiBiZ Kitas www.kibiz-zug.ch
married couples (see 2.6) and the supplement for self-employed persons (see 2.7) are added to this total income. Deductions as in Chapter 2.9 are then applied in order to determine the relevant income used to calculate the parental contribution. 2.4 Assets An asset share of 5% will be added to the relevant income as part of the calculation. A tax exempt amount (exemption of CHF101 000 per adult and CHF51 000 per child) can be deducted from total net assets (Code 660 in tax declaration). These deductions are valid for parents and children with child deduction as in code 2.9.3 who are living in the same househod. The asset share of 5% will be calculated on the taxable total assets (Code 690), and, by taxed at source persons, on stated assets both in and out of Switzerland. Net Assets Code 660 in Tax Declaration Tax Allowance Tax exempt amount: each adult - CHF 101 000, each child - CHF 51 000 Assets share x 5% Will be added to relevant income (MEK) 2.5 Self-disclosure Parents/guardians must declare the sum of their total income and assets at the time of child-registration (See Form Determination of Relevant Income) and to provide evidence of such, should KiBiZ Kinderbetreuung Zug so require. Necessary documents are the previous year s Tax Declaration and confirmation of the current salary (either through an employer or a copy of the monthly salary slip). Should such documentation not be provided, the standard fee will be charged. At the start of each year the self-disclosure documents are to be actualised by the parent/guardian and the fee will be re-calculated based on the new information. The newly re-calculated fee will backdated and apply as from April 1st of the current year. 2.6 Family Structure The total income of parents/guardians living in the same household, regardless of their marital status, is relevant for the calculation of the parental contribution. Should the parents be divorced, living separately on not in the same household, the parental contribution will be calculated according to the total income of the parent/guardian who has custody over the child. In the case of joint-custody, then the income of the parent/guardian, into whose care the child is entrusted, is relevant. A household supplement of CHF 9,600 will be taken into consideration in the case of a parent living together with a partner who is not the father or mother. 2.7 Self-employed In the case of self-employed, a supplement of 20% will be added to income from self-employment (Code 115, 116, 125 or 125 of the Tax-declaration) in order to compensate for business or professional deductions. The supplement is set at a minimum of CHF 5,000 and will also be offset against a negative taxable income. 2.8 Employees with tax deducted at source The parental contribution calculation is based on the net salary II (Salary slip) in the case of tax being deducted at source. Income and assets both in and out of Switzerland are relevant for the calculation. 2.9 Deductions from Total Income The following deductions will be subtracted from the total income of parents/guardians: 9/12 Fee Regulations in KiBiZ Kitas www.kibiz-zug.ch
2.9.1 Maintenance Payments Support payments (to spouse and or children) and child benefit, which are paid out to the parent with custody. 2.9.2 Household Deductions There is flat-rate deduction of CHF 2,000 for each family independent of marital status. 2.9.3 Child Deduction The child deduction of CHF 12,000 is valid for: Each minor in the custody of a parent/guardian; Each child of full age and still in education or training, for whose maintenance the parent/guardian is responsible 2.9.4 Parental Deduction There is a flat-rate deduction of CHF 3,000 for the second parent living in the home. 3 Calculation of Parental Contribution for subsidised Day-care 3.1 Minimum and maximum Parental Contribution All parents/guardians are obliged to pay a minimum contribution per child per day. These minimum and maximum contributions are to be found on the KiBiZ Kinderbetreuung Zug Fee Regulation Sheet. Parents whose relevant income is higher than CHF150 000 fall into the standard rate category. 3.2 Contribution Rate and Daily Fee The rate of contribution corresponds to a percentage share of the relevant income and is used to calculate the daily fee. The city council of the City of Zug decides upon this rate and may change it as and when necessary. The daily fee corresponds to the costs for daily care. The daily fee multiplied by the average number of days cared for by the KiBiZ Kinderbetreuung Zug per month leads to the monthly fee (basic care of 5 days per week). 3.3 Extent of Care and Parental Contribution The monthly fee corresponds to care for five days per week. The parental contribution is defined by the contractually agreed care. 3.4 Part-time Care One care day corresponds to care for 20%. The minimum care offered by KiBiZ Kitas is 40%. 3.5 Care of Infants Small children, from 4 months to 18 months inclusive, are counted as babies and as such utilise 1.5 care places. The parental contribution is calculated with a factor or 1.0. The remaining 0.5 share is subsidised by the City of Zug. This subsidy is also valid for parents of babies resident in the City of Zug with a relevant income above CHF150 000. 3.6 Monthly Flat-fee The monthly fee is determined as a monthly flat fee. Within such fee are costs (care, meals and administration) and reductions (annual holiday) taken into account. Relevant Income x Contribution Rate x Average Number of Care Days per Month Scope of Care 10/12 Fee Regulations in KiBiZ Kitas www.kibiz-zug.ch
Calculation Example: A child is cared for 3 days per week in a day-care centre. Part-time care is 60%, relevant income is CHF 50,000.00. Contribution Rate is 0.05%, average scope of monthly care 19.66 days. Daily Parental contribution: CHF 50,000 x 0.05% = CHF 25.00 Monthly Parental Contribution at 100%: CHF 25.00 x 19.66 = CHF 491.50 Monthly Parental Contribution at 60%: CHF 491.50 x 60% = CHF 294.90 3.7 Specification of care The parental contribution is due according to the contracted agreement, independent as to whether the child is present or absent (e.g. due to sickness, accident, holidays and annual holiday etc.). 3.8 Assessment and Validation of the Parental Contribution The parental contribution will be assessed upon contract completion and re-calculated annually. It will be generally valid as from April 1st. 3.9 Parents Dependent on Social Security Parents or guardians who are in receipt of social security will be assessed at the minimum fee until the end of the year. Assessment for a further year at minimum fee takes place in January. Production of a certificate from the Social Services or a current budget from them is a prerequisite for the assessment. 3.10 Parents Giving no Information to Income or Assets Parents/Guardians who choose not to give information related to their income and or assets may indicate this on the form Determination of Relevant Income. They will be billed at the standard tarfi rate Any parameter changes, materially affecting the fee calculation (e.g. changes in the contribution rate) will be communicated in writing to parents/guardians subject to compliance to notice of termination. 4 Further Requirements for Subsidised Day-care Places 4.1 Missing or Incorrect Information Parents/Guardians agree to provide all necessary information regarding their income, assets and family situation, and, should the organisation require it, provide evidence of such. Should any information be missing or incorrect, the organisation is permitted either to bill at the maximum fee, to refuse to agree to a contract and/or to terminate the contract. Should a higher parental contribution be due on account of incorrect and/or missing information the KiBiZ Kinderbetreuung Zug are permitted to bill parents/guardians for the difference. 4.2 Verification of Information KiBiZ Kinderbetreuung Zug by means of random sampling will verify any income and assets declaration, which have been made by parents/guardians. Completion of a contract and assessment as to parental contribution by KiBiZ Kinderbetreuung Zug permits the latter to inspect the local tax data (See form Authority to Inspect Tax Details). Failing this the standard fee rate will be charged in order to cover costs. 4.3 Reporting Obligation Any fundamental changes in total income, assets and personal circumstances of parents/guardians are to be reported immediately to KiBiZ Kinderbetreuung Zug. The organisation will decide whether or not the parental contribution needs to be recalculated. Should any changes, leading to a higher parental contribution, not be reported any thereby outstanding arrears will be billed. Reporting of changes in the current year, which lead to a lower parental contribution, will be valid as from the month following the report. Recompense will not be paid retrospectively. Should the final tax assessment from 11/12 Fee Regulations in KiBiZ Kitas www.kibiz-zug.ch
the tax authorities show a lower total income compared to the self-disclosure, parents/guardians are not entitled to any retroactive payment (fee reduction). 4.4 Data Protection The City of Zug is mindful of Data Protection requirements and treats all parental information confidentially. Zug, 19. Oktober 2015 12/12 Fee Regulations in KiBiZ Kitas www.kibiz-zug.ch