Starting a childcare centre
- Henk Herkink
- How to
- Edited 5 November 2024
- 7 min
- Starting
You want to open your own childcare centre or out-of-school care service. But how do you make it happen? The childcare sector has a lot of rules and regulations. And you need a suitable location. Read how to prepare for setting up your own childcare business.
These are the main considerations for childcare businesses:Â Â
- Competition
- Types of childcare
- Qualifications
- Staff
- Location requirements
- Rules and laws
- Requirements after you have started
- Taxes and administration
- Sector organisations
- General information for starters
Competition
On 1 January 2024, there were a total of 23,303 childcare services in the Netherlands. This number has increased by nearly 25% over the past 5 years. The majority of these businesses are owned by newly established zzp’ers (self-employed professionals without staff) providing small-scale services.Â
Use the KVK Company Counter to find out how many chilcare centres there are in your area.
Types of childcare
Kinderdagverblijf
If you are personally responsible for providing childcare, recruitment, and admin, you qualify as a childcare centre. In the Netherlands, this is called a kinderdagverblijf, kinderdagcentrum, or crèche. Childcare centres usually operate from business premises. You may employ staff or work alone. You provide services to infants, toddlers, and preschooler children up to age 4. Childcare centres often also offer out-of-school care.Â
Out-of-school care
Out-of-school care (in Dutch: buitenschoolse opvang or BSO) is provided to children in primary school. Out-of-school care means services provided to children outside school hours: services provided before and after school, during school holidays, and on days when schools are closed, such as seminar days.
Childminding agency
Some entrepreneurs offer childcare in their homes or with a family. In Dutch, this is called gastouderopvang. Read more about childminding .
QualificationsÂ
Owners or employees of a childcare centre must have certain  (in Dutch). If you, the owner, do not have these, your employees must. To provide childcare, you need at least a pedagogisch medewerker mbo niveau 3 (pedagogical employee, vocational education level 3) qualification.
Also, at least 1 adult must have a valid First Aid for children certificate. This person does not have to be a pedagogical employee.
Staff
Childcare staff take care of the children in the daycare centre. If you understand Dutch, you can use the Kinderopvang Werkt! Website Diploma Check (in Dutch) to see whether your employees have the required diplomas. Or which certificates they need to meet the legal requirements as set out in the Wet Kinderopvang (Childcare Act, in Dutch).
From 1 January 2025, pedagogical employees who work with babies have to have a specialist (in Dutch).
Professional childcarer – child ratio (BKR)Â
A minimum number of employees is required to be present per group of babies or toddlers in a childcare centre. This is called the professional childcarer – child ratio (BKR). The children’s ages determine how many professional childcarers have to be present. You can calculate the BKR with the BKR calculation tool (in Dutch). For example, a group of 2 babies and 4 toddlers requires at least 2 pedagogical employees.
You need to keep a  (in Dutch) of which professional childcarers were present when, and the hours they worked. You must be able to present these lists for inspection to the GGD for 6 weeks after any given date.Â
Four-eyes principle
Childcare centres have to work according to the four-eyes principle. This means an adult has to be present to observe a pedagogical employee. You may determine how to arrange this yourself.
Location requirement
Do you have a loaction in mind for your childcare centre? Check whether your plans comply with the municipal environment plan. It specifies which type of business you can start in a location. The housing and construction department of the town or city where you want to start can give you more information. You can use the KVK Location Scan (in Dutch) to find out if the location of your choice is a good spot for your childcare centre.
Building Decree
The 2012 Building Decree contains the requirements for new and existing buildings in which childcare centres are located. For example, how large the space must be and that every space (excluding bedrooms) must have windows.
Fire safety
Strict requirements apply when it comes to fire safety in childcare businesses (in Dutch). Young children cannot protect themselves if there is a fire. Curtains, floor coverings, play equipment, and furniture jave to be fireproof. And every room must have fireproof doors.
Get to know the accommodation requirements for your childcare centre.Â
Rules and laws
Register with the LRKÂ
Have you taken care of everything and do you meet the requirements? Then you can apply to the municipality where you want to start your business for a licence from the Landelijk Register Kinderopvang (National Childcare Register, LRK). Expect a reply in 10 weeks. Before you start, the GGD (Municipal Health Service) checks whether you satisfy all the requirements on behalf of the local authority. Another check follows after 3 months, and after that there will be a check once a year.
Before you can apply for the LRK licence, make sure you have taken care of these requirements:
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Register in the Personenregister kinderopvang (Register for persons active in the childcare sector, PRK). All executive members of staff must register with the PRK. To do so, you need a Verklaring Omtrent Gedrag Kinderopvang (Certificate of Good Conduct, VOnG). You can apply to your local authority for this.Â
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Apply for eHerkenning, security level 3. You need this digital ID to log on to the PRK.
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Your location must comply with the environment plan.
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You must have an environment and planning permit for fire safety.
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You must be registered with KVK.
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Draw up a pedagogical policy plan.
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Draw up a health and safety policy to deal with risks to the health and safety of the children.Â
Pedagogical policy plan
 Before you can register with the LRK, you need to draw up a pedagogical policy , in which you map out your ideas for your childcare centre. How do you interact with the children, so that they feel safe and can develop?
Child abuseÂ
As a childcarer, you are responsible for the children. You may come across children who are being neglected or abused. You have to draw up a protocol on how to act in cases of child abuse (in Dutch). In it, you describe how to recognise signs of child abuse. How to deal with it, and how your staff should act.Â
Parent committeeÂ
You must set up a parent committee within 6 months of opening your childcare centre. To do so, you apply to the LRK.Â
GDPR (General Data Protection Regulation)Â
The GDPR (General Data Protection Regulation, called AVG in Dutch), tells you how to handle your clients' personal details. For example, if you want to place photos of the children on your website, you need to ask their parents' permission. There is a special GDPR manual for the transfer of information (in Dutch) about children when they go to primary school. Â
HygieneÂ
Do you prepare meals, for example fruit snacks? You have to draw up a hygiene plan or  (in Dutch). In it, you state how you prepare and store food. Use an approved hygiene code for this. There are also rules on how to clean the premises. These are listed in the Hygiene regulation for childcare centres, out-of-school care, and  (in Dutch).Â
Dispute committeeÂ
The Wet kwaliteit, klachten en geschillen zorg (Act on quality, complaints, and disputes in the care sector, Wkkgz) requires that you join an independent dispute committee. You also need to appoint a complaints officer (in Dutch) to deal with serious complaints from parents that you cannot settle yourself.Â
Taxes and administration
In the Netherlands, childcare services are exempt from VAT (value-added tax, btw in Dutch). This means you are not required to charge VAT to parents or file VAT returns. Due to this exemption, you are also not authorised to claim VAT. You do have to pay income tax on your net profit.Â
Childcare benefit
You will send parents monthly invoices. Parents can apply for Kinderopvangtoeslag (childcare benefit) to be reimbursed for part of the childcare costs by the Belastingdienst.Â
Tariffs
The Belastingdienst uses different rates to calculate the Childcare benefit. These are the amounts applicable in 2024.Â
Maximum benefit covers (rate per hour):
Childcare: €10.25Â
Out-of-school care: €9.12
Set your rates
You determine your own rates. You can compare the amount you have in mind to that set by other childcare centres. Or use the rate the Belastingdienst uses to set the childcare benefit as guidance. You are free to calculate a higher rate, for example if you offer extra services, like a hot meal or special activities. Â
Records
As the owner of a childcare centre, you have quite a few administrative obligations. You have to keep records of salaries, invoices, and costs. But you also have to keep records of all your employees’ VOG certificates and qualifications. Read this complete list of the extra records you must keep.Â
Sector organisations
There are a number of sector  (in Dutch) in the childcare sector. The (Branche Vereniging Ondernemers Kinderopvang, in Dutch) is the sector organisation for childcare entrepreneurs who employ a maximum of 250 employees. Sector organisations can give you information about regulations and protocols, as well as personal advice. You do not have to join, but given the many rules and regulations in the childcare sector, it may be a good idea.
General information for starters
New business owners also have to deal with:
- Choosing a legal structureÂ
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Coming up with a business nameÂ
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Setting up your administrationÂ
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Sorting out your taxesÂ
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Do you have questions about starting a childcare centre? Call the KVK Advice Team. Our advisers are glad to help.