The cost of a childcare place in France is not a fixed price: it results from a calculation regulated by the CAF, based on the household’s resources, the number of dependent children, and the weekly hours of care. Understanding this mechanism allows for precise anticipation of the monthly out-of-pocket expenses even before registration.
CAF effort rate: the mechanism that sets the hourly rate in childcare
The national scale is based on a rate of effort applied to the household’s monthly resources. This rate, expressed as a percentage per hour of care, decreases as the number of dependent children increases.
For a household with one child, the effort rate is 0.0619% of the monthly resources per hour in collective care. With two dependent children, it drops to 0.0516%, and then to 0.0413% for three children.
This system applies to collective childcare facilities funded by the PSU (single service benefit), whether municipal, associative, or conventionally private. The hourly rate is calculated as follows: household’s monthly resources multiplied by the corresponding effort rate.
Carrying out a simulation of the monthly cost of a childcare facility requires knowing these rates, as well as the thresholds that frame the calculation, detailed in the next section.
Resource floor and ceiling: the boundaries of the calculation in childcare
The CAF does not allow the rate to vary without limits. A resource floor of about 815 euros per month guarantees a minimum rate for the most modest families, even if their actual income is below this threshold.
At the other end, a ceiling set at around 8,500 euros per month prevents the hourly rate from exceeding about 5.26 euros. Households whose income exceeds this ceiling pay the same maximum rate.
These boundaries have a concrete effect on the simulation. A household declaring 600 euros monthly will be billed based on 815 euros. A household earning 12,000 euros monthly will be billed based on 8,500 euros. Ignoring these thresholds skews any estimate, in either direction.
The resources taken into account are those from year N-2, as declared to the tax administration. For a simulation in 2026, it is therefore the income from 2024 that serves as a reference.
Micro-childcare outside PSU: a different cost calculation
Micro-childcare facilities that do not benefit from the PSU operate under a different pricing model. The manager freely sets their daily or monthly rate, without applying the national scale of effort rates.
In this case, the family pays the full rate to the facility, then receives the complement of free choice of childcare (CMG) paid by the CAF. The amount of the CMG depends on the household’s income, the number of children, and the age of the child being cared for.
The simulation of the actual cost therefore differs radically depending on the type of structure:
- In PSU childcare, the displayed rate already includes the CAF aids paid directly to the establishment. The parent only pays the remaining charge calculated via the effort rate.
- In PAJE micro-childcare (outside PSU), the parent pays the full rate upfront, then receives the CMG in their account. The actual remaining charge is only calculated after deducting this aid.
- The tax credit for childcare expenses (up to 1,750 euros per year per child) applies in both cases but is deducted the following year during the tax declaration.
Comparing two childcare quotes without identifying the funding method (PSU or PAJE) amounts to comparing two amounts that do not measure the same thing.
Concrete variables for a reliable monthly cost simulation
Three pieces of information are sufficient to initiate a calculation in PSU childcare: the household’s net income (tax notice N-2), the number of dependent children, and the number of contracted hours of care per week.
The weekly hourly volume has a direct and proportional impact. Moving from 40 to 50 hours per week increases the monthly cost by 25%, all else being equal. Some families underestimate this item by not counting adaptation hours or occasional overruns.
The number of billed weeks per year varies by structure, generally between 47 and 52 weeks. A municipal childcare facility closed for three weeks in August will bill for 47 or 48 weeks, which alters the annual budget by several hundred euros.
Here are the elements to gather before any simulation:
- Net taxable income of the household as shown on the tax notice for year N-2
- Number of dependent children according to family benefits (including those over 3 years old)
- Planned weekly hourly volume, distinguishing between the basic contract and any additional hours
- Type of targeted structure (PSU collective childcare or PAJE micro-childcare) to apply the correct calculation method
Tax credit and final remaining charge after childcare
The tax credit for childcare expenses for children under 6 allows families to recover part of the amounts paid. Its ceiling reaches 1,750 euros per year per child, significantly reducing the net cost.
This credit applies to expenses actually incurred by the family, after deducting received aids (CMG, employer aids). The actual remaining charge is therefore calculated in three steps: gross rate, minus direct aids, minus the tax credit.
For families whose company reserves places in private childcare, the employer’s contribution does not appear on the parent’s bill. The visible cost for the employee remains comparable to that of a municipal childcare facility, even if the actual rate of the place is higher.
A complete simulation of the monthly cost must include this tax credit to reflect the net expense. Without this final step, the projected budget overestimates the actual cost of care by several dozen euros per month.