Reimbursement of the Costs of Care Services

The cost of childcare or of care services for dependent family members can be refunded upon application.

When am I entitled to a reimbursement of the costs of care services?

The cost of childcare or care services for dependent family members incurred during business trips, professional training measures, or continuing professional development can be refunded upon application.

Conditions for reimbursement

The costs would not have arisen without the training measure or business trip.
The usual and preferred care arrangements are insufficient or cannot be utilized.
It is necessary to make use of care services, and the required level of care cannot be achieved at a lower cost or at no additional charge.

Childcare (for biological children, foster children, and the employee’s partner’s children living in the same household) is considered necessary until the child’s 14th birthday. In cases where the costs of care services for family members are not covered by respite or short-term care, a partial assumption of the costs by the employer is possible. Necessary conditions for this assumption of costs are the submission of the official rejection letter and proof that the family member requires care.

What are the financial implications?

Costs can generally be reimbursed up to the following maximum rates:

Per hour at the same level as the German minimum wage
Per 24 hours up to a maximum of 10 hours of care
Per calendar year at the level of the non-taxable amount for such services
When several children are looked after separately, then these rates apply to each child. When two or more children are looked after together, the rate per hour increases to one-and-a-half times the hourly rate, and the rate per 24 hours increases to one-and-a-half times the daily rate. The annual rate remains unchanged.

24 hours are counted from the beginning of the period when the costs are incurred and not as a calendar day.

Travel and accommodation costs

Travel and accommodation costs of the caregiver to and from the location of the person requiring care are only reimbursed if the caregiver provides the care free of charge. These costs are reimbursed based on the provisions of the German Travel Expenses Act (BRKG). If the care is provided at the location of the business trip or training course, then the accommodation costs incurred for the child and the travel expenses of the person requiring care or the caregiver can be reimbursed.

How is the application made and the reimbursement processed?

When applying for business trips, professional training measures, or continuing professional development, employees must indicate on the business trip application form that costs will be incurred for care services and must also indicate the expected amount.

To process the reimbursement, employees must complete the relevant form (“Erstattung von Betreuungskosten”) and submit it together with the travel claim form to the Reimbursement of Expenses team (P-VN). There is a cut-off period of six months.

Contact

Your human resources manager at Personnel Management, Reimbursement of Expenses (P-VN)

Last Modified: 31.05.2022