Decree of the State Commission on Extracurricular Childcare (StKB schulergänzende Betreuung) - Scope

1. This decree regulates the requirements for trial supplementary childcare services of school communities, the contributions of holders of parental responsibility and the canton to the costs of childcare services, and the contribution procedure.

1. The following are considered care personnel

a) Person for management;

b) Specialists;

c) Other persons brought in for care.

2. Specialists have completed further training for after-school care personnel at a Pedagogical University or equivalent training recognized by the Department of Education.

3. For the duration of a school year, a person who commits to completing the required further training for specialists can be employed as a specialist. Those who have begun their further training before the end of the school year can be employed as specialists for another school year.

4. Other persons brought in for care do not need to have specific education or further training.

1. In the care services, the following must be employed

a) at least one caregiver for up to 9 schoolchildren;

b) at least two caregivers for 10 to 18 schoolchildren;

c) at least three caregivers for 19 or more schoolchildren.

2. For the supervision of the lunch module, the afternoon module, and holiday care, at least one person must be employed who possesses the qualification as a specialist or is available for the leadership.

3. Duties, competencies, and responsibilities of the caregivers are specified in duty statements.

1. Appropriate premises must be provided for the offerings.

1. School municipalities invoice the holders of parental authority for the attended modules on a semester basis.

1. The canton grants contributions to the costs of attended modules, provided that

a) the holder of parental custody requests contributions towards the costs;

b) the invoice from the school community regarding the costs of the attended modules is submitted; and

c) the tax authorities are authorized to provide the Department of Education with the necessary tax data for calculating the cantonal contribution, including values from tax assessments and tax returns.

1. The Department of Education determines the amount of the cantonal contribution based on the relevant total income.

2. The relevant total income includes the following items according to the last legally binding tax assessment of the applicant

a) the taxable total income;

b) 10% of the taxable total assets;

c) maintenance and administration costs for real estate of private assets, insofar as they exceed the flat-rate deduction of 20% of the corresponding income;

d) contributions to recognized forms of tied personal pension schemes (pillar 3a);

e) purchase contributions to occupational pension institutions;

f) all income settled under the Federal Act on Measures to Combat Illegal Work of June 17, 2005 (BGSH);

g) income pursuant to Art. 22ter and Art. 23 para. 1bis of the Tax Act of April 25, 1999 (StG) shall be credited at 100%.

3. If the applicant lives in a joint household with a partner without being married and without the partnership being registered, the relevant total incomes of both cohabiting persons are combined.

4. If the total income of a person who is taxed at source, and is not subsequently assessed in the ordinary manner, is to be considered, the income underlying the withholding tax is relevant.

5. If the financial circumstances have changed significantly and permanently since the last legally binding tax assessment, the Department of Education may postpone the determination of the cantonal contribution until the next legally binding assessment is available, and instead provide advances.

1. If the maximum rates according to the School Ordinance are charged for the attended modules, reimbursement shall be made in accordance with the annex.

2. If lower rates are charged, the reimbursement will be proportionately reduced.

1. If the applicant receives social assistance, the contributions shall be allocated to the competent social welfare office.

2. The following must be refunded

a) contributions or advances that were wrongly allocated;

b) advances insofar as they exceed the determined cantonal contributions.

1. This Resolution shall enter into force on August 1, 2022.