The childminder's maintenance allowance (indemnité d'entretien)

What it is — and what it is not

It is not a salary but a compensation for real expenses. It does not cover meals (indemnité de repas) or travel with the child (indemnité kilométrique), which are separate allowances. Each one is declared and justified separately.

How the minimum is calculated

• 9-hour day: €3.92.
• Less than 9 hours: at least €2.65 per day, or €3.92 ÷ 9 × the number of hours if that is more favourable to her.
• More than 9 hours: €3.92 + €0.435 per hour beyond 9 hours, without ceiling — even if the contract provides less.
• Due per day of actual presence of the child, not for days of absence.
• These are minimums: the contract can provide more.

Contributions and income tax

The maintenance allowance is not subject to social contributions, which is why it is declared separately from the salary on Pajemploi.

But since 2021 it is taxable: it is part of the childminder's taxable income. « Not subject to contributions » does not mean « not taxable ».

Frequent mistakes

• Including it in the paid-leave base: paid leave (1/10th) is calculated on gross pay only.
• Halving it for a half-day: below 9 hours the floor applies when the pro-rata gives less.
• Keeping an old amount in the contract: the minimum is revalued, check it on an official source.

Frequently asked questions