The Legal Aspects of Childminding Services
HSE Notification
Under the Child Care Act 1991, a person minding more than three pre-school children from different families is obliged to notify the HSE of her/his childminding service, with the exception of those who mind multiple birth children or siblings. A ‘pre-school child’ is a child who is under six years of age and who is not attending a national school or a school providing education similar to a national school.
Voluntary Notification
Where a Childminder is minding 3 or less children or is legally exempt from notifying the HSE (see above), a Childminder might wish to voluntarily notify that she/he is providing a childminding service and can do so by contacting the local Childminding Advisory Officer (CMAO) or Local Childcare Resource Service. The CMAO will then contact the Childminder, to arrange in advance, a date and time to visit the Childminder. The CMAO will be available throughout the Self-Evaluation process to help advice and guide the Childminder. When everything is in order, the CMAO will sign off on the Voluntary Notification Form, following which, the Childminder will be sent a confirmation that she/he has voluntarily notified.
Voluntary notified Childminders are operating to the high national standards, receive advice and support from the local CMAO as well as information on trainings, seminars, conferences, networking, and other opportunities organized by Local Childcare Resource Services. Also, they avail of financial supports such as €15,000 Childminder Tax Exemption (see Section Tax Relief).
Childminders who are unsure as to whether they are obliged to notify or not, should contact the local City/County Childcare Committee, the local CMAO, the HSE or Childminding Ireland for an advice.
Tax Relief
Childminders taking care of three or fewer children under the age of 18 may be entitled to avail of a Tax Exemption (Childcare Services Relief) from the Revenue Commissioners if their annual childminding income comes to no more than €15,000:
A childminder must be registered with the tax office;
Childminding service must be carried out in the Childminders own home;
A childminder must Voluntary notify local County Childcare Committee of their service;
A Childminder who qualifies for the Tax Exemption will be required to pay an annual PRSI contribution of 4% on all her/his childminding income or €253.00, whichever is greater. This contribution will go towards build up of a social insurance record (pension, Maternity Benefit, etc.).
If the annual childminding income is over the tax exemption limit of €15,000, the total amount will be taxable as normal for a self-employed person.
National Guidelines for Childminders
These Guidelines are intended to provide guidance for good practice to assist Childminders in their daily business.
The Guidelines include:
Nationally agreed Guidelines for good Childminding practice;
Detailed information on Statutory Notification to the Health Service Executive (HSE) and Voluntary Notification;
Services provided to Childminders by the City/County Childcare Committees, the Childminder Advisory Officers, and Childminding Ireland; and
Contact details of relevant organisations including addresses and phone numbers.
To access a full version of the national Guidelines for Childminders, please click on the link below:
http://www.omc.gov.ie/documents/childcare/guidelines_for_childminders.pdf
Garda Vetting
Under the Child Care (Pre-school Services)(¹2) Regulations 2006 and Child Care (Pre-school Services)(¹2)(Amendment)Regulations 2006 all staff, students, and volunteers who have access to children should be Garda Vetted.