Recently, the General Office of the State Council of the PRC released the Implementation Plan for Childcare Subsidy, announcing that childcare subsidies will be offered to eligible children starting from1 January 2025. The main contents of the implementation plan are as follows:
The targets of subsidies are legally born children under the age of three with Chinese nationality, regardless of the number of children.
The childcare subsidies will be paid annually. The current basic national standard for subsidies is RMB3,600 per year for each child until the child reaches the age of three. For children born before 1 January 2025 who are still under the age of three, they can receive prorated subsidies based on the number of eligible months.
The childcare subsidies shall be applied by one of the parents or other guardians in the absence of parents at the child’s registered residence according to the regulations.
Applications for childcare subsidies should be made online. While in special circumstances, offline applications will be available as well. Offline applications should be made at the place where the competent local authorities of the child’s registered residence are located.
The following information and materials are required for the application of childcare subsidies:
(1) Medical certificate of birth, household registration book and other materials of the child.
(2) The applicant's name, ID type and number, mobile phone number, current residential address, and relationship with the child.
(3) Type of receiving account and account information.
The childcare subsidies are exempted from individual income tax.
The childcare subsidies will not be counted as household or individual income when identifying assistance recipients, such as those receiving subsistence allowances or classified as living in extreme difficulty.
The competent local government authorities are expected to release detailed implementation plans soon to specify the application and payment time for childcare subsidies.
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