Tax Exemption

A tax Exemption is available to Childminders who care for three or fewer children under the age of 18years and who have Voluntary Notified to the Local City/County Childcare Committee. The tax exemption applies to income that does not exceed €15,000 per annum.

PRSI Contribution

Childminders who avail of the tax exemption will be charged a minimum annual PRSI contribution rate of €253. In paying PRSI the Childminder will build a social insurance record that can entitle them to benefits , such as pensions and maternity benefit.