Early childhood education customer fees

The service requirement (weekly/monthly care time) is agreed with the daycare centre manager in a service discussion before early childhood education begins. Guardians must notify the daycare centre manager of any changes and submit a notification of change in hourly limits via eDaisy. The change will take effect at the beginning of the following month.

Please notify the early childhood education secretary as soon as possible of any changes, such as the birth of a child or other changes in family circumstances.

Income information is valid for one operating period (1 August to 31 July). The municipality of Tuusula has the right to check salary, pension and benefit information from the income register from 1 January 2025 onwards. After the income register is introduced, guardians will no longer need to submit payslips. However, guardians must submit information that is not available from the income register, such as adult education subsidies, grants, maintenance payments, capital, interest, dividend and forestry income, and study certificates.

Entrepreneurs must always submit a profit and loss statement by providing a salary certificate, tax decision, income statement and balance sheet. All of the above information is submitted electronically by completing the income statement form in eDaisy.

The income register can be used to check income without separate consent (Act on Early Childhood Education and Care Fees, Section 17, right of authorities to obtain information). If you have indicated on the eDaisy application form or income statement form that you accept the highest customer fee, your income information will not be checked in the income register.

If your child is starting early childhood education and the early childhood education fee is determined on the basis of income information, the above-mentioned income information must be submitted or the highest customer fee must be approved no later than during the calendar month in which the child starts early childhood education.

Income information must also be submitted by the beginning of each new period (1 August–31 July) if early childhood education fees are determined on the basis of income information.

If your income information changes, your customer fee will be reviewed from the beginning of the month in which the income information was submitted. Customer fees are not reviewed retroactively. Income information and related receipts should primarily be submitted via eDaisy.

If income information cannot be obtained from the income register and has not been submitted by the deadline (no later than the calendar month in which the child starts early childhood education/by the start of the new term), the early childhood education customer fee decision will be made based on the highest fee for the selected hourly limit.

If the guardians accept the highest customer fee, there is no need to submit income receipts, and the income information will not be checked from the income register.

Payment decisions made will not be adjusted retroactively on the basis of income information received late. Early childhood education fees are generally determined for one term at a time (1 August–31 July).

Early childhood education fees

Fees charged for early childhood education are based on the Act on Client Fees for Early Childhood Education (1503/2016). The monthly fee for full-time early childhood education may not exceed the euro amount determined by the payment percentage based on family size from the monthly income exceeding the minimum income limit.

The highest fee is €311/month (untill 31.7.2026) for the youngest child in full-time early childhood education and from 1.8.2026 the highest fee is 335 €7month, 40% for the second child and 20% for other children in the family of the fee for the youngest child’s full-time early childhood education.

Determining early childhood education fees

The customer fee for early childhood education is determined on the basis of the taxable ea ed and capital income and tax-free income of the service user and the person living with them in a joint household in a marital or marriage-like relationship. If monthly income varies, the average monthly income for the past year is taken into account as monthly income. In addition to the child, the service user is considered to be the parents and other guardians living in the same household. All family income is taken into account when determining the early childhood education fee. All reported income and payments eligible for deductions must be supported by receipts.

Determining ea ed income

The following can be used to determine ea ed income:

• income statement or other documentation, such as an income register extract showing gross income
• clarification of the grounds for withholding tax and advance tax
• students must submit a certificate from their educational institution confirming the duration of their studies
• The following can be used to determine the income of sole traders:
  • clarification of the grounds for advance withholding and advance collection
  • certificate from an accountant or accounting firm regarding salary and/or private withdrawals.

The municipality of Tuusula has the right to check salary, pension and benefit information from the income register. The income register can be used to check income without separate consent (Act on Early Childhood Education and Care Fees, Section 17, right of authorities to obtain information). The following are taken

into account as income:

• salary income and daily allowances, including those ea ed abroad
• holiday pay
• overtime, shift allowances
• fringe benefits, bonus pay
• daily allowances and other income replacing ea ed income
• personal income from professional or business activities
• pensions for guardians and children in care, life annuities
• child support and allowances for children in day care
• if the person liable for maintenance pays maintenance directly, a copy of the court decision and a receipt
  for the maintenance paid must be submitted
• parental allowances (mate ity, pate ity, parental allowance)
• unemployment benefits
• insurance companies’ payments other than sickness and research allowances
• caregiver allowance
• other regular personal income and gross
  income from capital and other assets, e.g. rental income (paid maintenance charges), personal fees, etc.)
• entrepreneurial capital
• imputed forest income
• partial and flexible care allowance.

The following shall be deducted from income:

• maintenance payments payable on the basis of maintenance obligations
• A district court decision on maintenance is not sufficient proof; instead, proof of payment of maintenance must be provided.
• a fine paid in cash.

The following are not considered income:

• child benefit
• childcare allowance, disability allowance or pensioner’s care allowance
• child home care allowance, care allowance and childcare allowance
• housing benefit
• reasonable daily allowances or travel and accommodation allowances to replace ea ed income
• medical treatment and examination costs payable under accident insurance
• military aid
• mate ity allowance
• student grant, adult student grant, student financial aid housing supplement
• activity allowance and travel allowance paid as income support
• maintenance allowance under the Act on Adult Education in Labour Policy
• maintenance allowance under the Rehabilitation Act
• child allowance under the National Pensions Act
• scholarships and other similar grants awarded for studies
• reimbursement of family care costs.

Profit and loss statement

The income statement must be submitted no later than the beginning of early childhood education. Income data is checked annually for the operating period (1 August–31 July). As a rule, the municipality of Tuusula obtains the income data of the child’s guardians directly from the income register if the family has not given its consent to the highest fee based on the

number of hours reserved. As not all information is available from the income register, guardians must submit an income statement using an electronic form for any information missing from the income register (e.g. entrepreneur’s income statement, capital, interest and dividend income, maintenance support, rehabilitation support paid by an insurance company, pension income, adult education allowance, unemployment benefits paid by unemployment funds). When

starting work, for example after parental leave, income information is not immediately available from the income register. In this case, the guardian must submit the income information using an electronic form.

Income information and the above-mentioned supporting documents are primarily submitted via the eDaisy electronic service. If the family accepts the highest customer fee, there is no need to submit income documents.

If the parents do not submit income receipts no later than the beginning of early childhood education, the fee will be determined according to the highest customer fee. Please note that the fee determined on the basis of missing income information will not be adjusted retroactively.

Review of early childhood education fees

The early childhood education fee is valid until further notice. The family is obliged to report their income details in writing with attachments even during the operating period if the family’s income changes significantly (+/- 10%) or the size of the family changes. If the decision on the fee is based on incorrect income information provided by the customer, the fee will be collected retroactively for a maximum of one year. The information provided will reduce the customer’s fee from the beginning of the calendar month in which the change was reported.

Payments based on incorrect information provided by the customer may be collected retroactively for one year. A new payslip must always be submitted when changing jobs

. The authority responsible for municipal early childhood education has the right to request information and reports from various authorities that have a significant impact on the amount of the payment. The early childhood education fee is always reviewed if the applicable regulations or decisions change.

Payment reduction or exemption from payment

Customer fees are first checked against income by submitting the latest payslips, daily allowance decisions and study certificates, after which a reduction/exemption is applied for, if appropriate.

If, after the income-based review, the customer still applies for a payment reduction/exemption, the customer must submit a basic income support application to Kela. After receiving Kela’s decision, the customer applies for a favourable statement from a social worker or social welfare counsellor for the payment reduction/exemption. The application/statement is submitted by social services to the early childhood education secretary, and the decision on the payment reduction or exemption is made by the early childhood education manager.

Monthly payment

The amount of the fee is determined based on the size and income of the family and the need for early childhood education services. As a rule

, the monthly fee is charged for a maximum of eleven calendar months during the operating period (1 August to 31 July). July is a free month. The prerequisite is that municipal early childhood education has started no later than August of the operating period.

Payment percentages, minimum and maximum gross income limits from 1 August 2024

• If there are two people in the family and the monthly income is at least €4,066, the customer fee is 10.7% of the monthly income exceeding €4,066, but at least €30. The highest fee is €311, which is charged when the monthly income is €6,968 or more.
• If there are three people in the family and the monthly income is at least €5,245, the customer fee is 10.7% of the monthly income exceeding €5,245, but at least €30. The maximum fee is €311, which is charged when the monthly income is €8,147 or more.
• If there are four people in the family and the monthly income is at least €5,956, the customer fee is 10.7% of the monthly income exceeding €5,956, but at least €30. The maximum fee is €311, which is charged when the monthly income is €8,858 or more.
• If there are five people in the family and the monthly income is at least €6,667, the customer fee is 10.7% of the monthly income exceeding €6,667, but at least €30. The maximum fee is €311, which is charged when the monthly income is €9,569 or more.
• If there are six people in the family and the monthly income is at least €7,376, the customer fee is 10.7% of the monthly income exceeding €7,376, with a minimum of €30. The maximum fee is €311, which is charged when the monthly income is €10,278 or more.

If the family size exceeds 6, the income limit used as the basis for determining the payment is increased by €275 for each subsequent minor child in the family.

Payment percentages, minimum and maximum gross income limits from 1 August 2026

• If there are two people in the family and the monthly income is at least €4369, the customer fee is 10.7% of the monthly income exceeding €4369, but at least €32. The highest fee is €335, which is charged when the monthly income is €7496 or more.
• If there are three people in the family and the monthly income is at least €5635, the customer fee is 10.7% of the monthly income exceeding €5635, but at least €32. The maximum fee is €335, which is charged when the monthly income is €8762 or more.
• If there are four people in the family and the monthly income is at least €6399, the customer fee is 10.7% of the monthly income exceeding €6399, but at least €32. The maximum fee is €335, which is charged when the monthly income is €9526 or more.
• If there are five people in the family and the monthly income is at least €7163, the customer fee is 10.7% of the monthly income exceeding €7163, but at least €32. The maximum fee is €335, which is charged when the monthly income is €10 290 or more.
• If there are six people in the family and the monthly income is at least €7925, the customer fee is 10.7% of the monthly income exceeding €7925, with a minimum of €32. The maximum fee is €335, which is charged when the monthly income is €11 052 or more.

If the family size exceeds 6, the income limit used as the basis for determining the payment is increased by €295 for each subsequent minor child in the family.

Maximum and minimum fees, and fees for siblings untill 31.7.2026

The highest fee for full-time early childhood education (over 35 hours/week, 100%) is:

• 1. €311 per month per child.
• 2nd child €124/month (40% of the fee for the 1st child)
• 3–6 children €62/month (20% of the fee for the first child)

If your income is below the minimum gross income threshold or if the monthly payment per child is less than €30, no payment will be charged. The monthly payment amount is rounded to the nearest euro.

Maximum and minimum fees, and fees for siblings from 1.8.2026

The highest fee for full-time early childhood education (over 35 hours/week, 100%) is:

• 1. €335 per month per child.
• 2nd child €134/month (40% of the fee for the 1st child)
• 3–6 children €67/month (20% of the fee for the first child)

If your income is below the minimum gross income threshold or if the monthly payment per child is less than €32, no payment will be charged. The monthly payment amount is rounded to the nearest euro.

The need for early childhood education services

The customer fee is determined based on the average weekly early childhood education time agreed upon in the child’s care agreement, in accordance with the decision of the Education and Training Committee (Kaskoltk § 23/21.3.2017). The average early childhood

education time to be taken into account in the fee is agreed in advance in a written agreement with the director of the early childhood education unit. Family holidays (e.g. autumn, Christmas and skiing holidays) and occasional absences of the child are not taken into account when calculating the average early childhood education time of the child. The

monthly invoice is based on the payment decision made in accordance with the placement decision. If the child’s care reservations or actual early childhood education time exceed the monthly number of hours specified in the payment decision, the invoice will be determined according to the higher number of hours. Any hours not used will not be refunded, but will be invoiced in accordance with the payment decision.

If the need for services changes during the period, the need for change must be communicated to the daycare centre manager. The placement and payment decision is always updated at the end of the month, even if the change occurs in the middle of the month.

The service needs table can be found on the Applying for early childhood education website.

Impact of absences on early childhood education fees

The monthly fee will also be charged for periods of absence, with the following exceptions:

1. If a child is absent from early childhood education for the entire calendar month due to illness, no fee will be charged.
2. If a child is absent from early childhood education for at least 11 working days in a calendar month due to illness, half of the monthly fee will be charged. The early childhood education unit must be notified of any absence due to illness as soon as the illness begins.
3. No payment will be charged for days when the child is absent from early childhood education during the pate ity leave periods
   referred to in Chapter 9, Section 7 of the Health Insurance Act. Please submit the Kela-decision to the invoicing department before the start of the parental allowance period.
4. If a child is absent from early childhood education for reasons other than illness on all
   days of the calendar month, half of the monthly fee will be charged.
5. No fee will be charged for days on which the child is absent from early childhood education as
   specified in Section 15 of the Early Childhood Education Act and for which parental allowance is paid in accordance with the Health Insurance Act. Absences lasting more than five days must be notified to the daycare centre or family daycare centre no later than one month before the planned start date. Repeated absences lasting 1–5 days must be notified one week before the planned start date of the first absence.
6. If you book early childhood education for the period of reduced operations and do not arrive without notifying, the reserved days will be charged despite the absence.

Payment for early childhood education that has not been cancelled

If the child’s parents do not accept the place in early childhood education that has been applied for and granted, and the place has not been cancelled before the start date of early childhood education, half of the monthly fee will be charged.

If the child’s guardians reserve a place in early childhood education for the child during their holiday and do not cancel it in advance by the deadline, half of the monthly fee determined in accordance with the Early Childhood Education Customer Fees Act will be charged for the place in early childhood education that has not been cancelled.

The fee will also be charged if the monthly fee for the early childhood education place is charged for 11 months. Families who are not required to pay any monthly fee based on their income will be charged half of the lowest fee.

Start and end of early childhood education

The early childhood education fee is charged from the start date of early childhood education as specified in the decision.

The early childhood education place must be terminated via eDaisy or in writing by email to the daycare centre director as soon as the family is informed that the service is no longer needed.

Invoicing

Early childhood education fees are invoiced retrospectively in the middle of the following month, and the due date for payment is the last working day of that month. If a child’s early childhood education begins or ends in the middle of a calendar month, the fee will be charged from the start date of the child’s early childhood education until the child is actually in early childhood education.

The fee for temporary early childhood education is €20 per day. Invoicing is based on the number of days used. There is no charge for children’s club activities for children residing in Tuusula.

Payments are invoiced retrospectively in the middle of the following month, and the due date is at the end of the month. If a child’s early childhood education begins or ends in the middle of a calendar month, the fee for that month will only be charged for the days attended.

For matters related to customer payments, please contact us primarily by email:
varhaiskasvatus.laskutus@tuusula.fi. Please indicate the daycare centre to which your matter relates in the subject line of your email.

Free months during the summer  

If a child is absent from early childhood education for two or three consecutive calendar months during the summer (June–July, July–August or June–August), these months are free of charge. This also applies to children who started after September of the previous year. (Decision of the Education and Training Committee on 19 March 2013, section 18).   

If the child’s need for early childhood education changes due to sudden employment or acceptance of a study place and the child needs care during the agreed absence, the exemption from fees will be cancelled. The child’s daycare centre or the supervisor of the unit on duty must be contacted immediately to inform them of the change in circumstances.     

For example, a child is absent from early childhood education in June, July and August. A parent in the family gets a job at the beginning of August, in which case the family’s right to free education in August is cancelled, but no fees will be charged for June and July as agreed.    

Early childhood education fees during the summer 

Early childhood education fees are charged for 11 months during the operating period (1 August 2025–31 July 2026).    

• July 2026 is free of charge regardless of whether the child is in care or not, if the care relationship began no later than August 2025. To qualify for free childcare, the child must have been absent/on holiday during the operating period for at least three weeks for reasons other than illness by the end of July, as notified in advance. Pre-agreed days off that affect the childcare fee are not counted as holiday days.  
• If early childhood education began in September or later, the monthly fee specified in the guidelines will be charged from July.     
• If a child is absent from early childhood education for the entire calendar month for which fees are charged, half of the early childhood education fee will be charged.     
• If a child is in childcare or childcare has been booked for even one day during a calendar month, the early childhood education fee for the entire month will be charged. (Early Childhood Education Customer Fees Act 13.7.2018/541)  

Half of the monthly fee determined in accordance with the Early Childhood Education Customer Fees Act will be charged for an early childhood education place that has not been cancelled, even if July would otherwise be free of charge. Families who are not required to pay any monthly fee based on their income will be charged half of the lowest fee. (Early Childhood Education and Care Customer Fees Act, 1 March 2017)  

For children in pre-school education, the fee will become a full-time early childhood education fee as of 30 May 2026. The early childhood education relationship will be terminated by care provider notification through eDaisy, and the invoicing will end on the last day care indicated. Otherwise, the right to early childhood education and the invoicing will end on 31 July 2026. A place cannot be cancelled retrospectively.