Kanton Glarus (KIBV)

Subject Matter

1 This Ordinance contains the implementing provisions for the Childcare Act, particularly concerning the following areas

a. Operating license;

b. Basic provision;

c. Determination of flat-rate contributions in a simplified form;

d. Social tariff;

e. Early childhood language development.

Jurisdiction

1. The Department of Education and Culture is the competent department; the

Specialized Unit for Society is the competent specialized unit.

2. Operating License

Application

1 The initial granting of an operating license requires an application from the

provider.

2 The application must contain at least information on

a.

b.

c.

d.

e.

Operating concept;

Internal organization and supervision;

Premises;

Deployment of personnel (qualitative and quantitative);

Financial planning (forecast of expenses, income, and operating profit).

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Grant Conditions

¹ The assessment of the sufficient quality of an offer is based on recognized professional recommendations.

² The specialized agency issues corresponding guidelines.

Changes in Fundamentals

¹ Changes in the fundamentals for an operating permit must be reported to the

competent authority.

² Changes of significant importance for the operation require a renewal of

the permit.

³ Minor adjustments can be added to the operating permit by the competent

authority.

Withdrawal

¹ If deficiencies appear in the operation which call into question the fulfillment of the requirements for the operating license, the specialized agency shall demand their rectification.

² If the deficiencies are not rectified, the Department may revoke the license after prior warning.

Playgroups

¹ Playgroups are subject to the licensing requirement if they

a. agree on services with a municipality; or

b. fulfill commissions from the Canton.

3. Basic Offer

Family-Supplementary Childcare

¹ The basic offering for the care of preschool children in day nurseries or with host families comprises full-day care and supervision of the children, including breakfast and lunch.

² It is available, subject to public holidays, five days per week and 47 weeks per year.

1. Das Grundangebot zur Betreuung von schulpflichtigen Kindern umfasst die Betreuung von Kindern in Ergänzung zum Schulunterricht.

2. Es ergänzt während den Schulwochen die Unterrichtszeit am frühen Morgen, über Mittag und am Nachmittag.

3. Der Anbieter kann es auf die Schulferienzeit ausdehnen.

Assessable Income

To determine the assessable income, the taxable income used for federal tax rate determination is to be added to 10 percent of the taxable assets used for rate determination.

The following deductions are to be added to this amount

a. Contributions to occupational pension schemes;

b. Proportion of maintenance and administration costs for properties that exceeds the flat-rate deduction;

c. Partial taxation deduction for income from qualified participations.

Income Thresholds

Up to an assessable income of CHF 30,000, there is an entitlement to flat-rate contributions at the maximum amount.

If the income exceeds CHF 110,000, there is no entitlement.

1. Erhöht sich der Landesindex der Konsumentenpreise um zehn Punkte, erhöhen sich die Einkommensgrenzen in gleichem Umfang.

2. Mit Inkrafttreten dieser Verordnung ist der Landesindex der Konsumentenpreise, Basis Dezember 2020, auf dem Stand 104.0 ausgeglichen.

Determination in Simplified Form

For short-term care, providers can determine the amount of lump-sum contributions using a simplified procedure.

In these cases, parents only need to credibly demonstrate their economic need.

If parents can credibly demonstrate their need, the lump-sum contribution amounts to 50 percent of the maximum value.

5. Billing Procedure

Collection and Transmission of Billing Data

Billing is carried out in digital form according to the specifications of the specialist body.

Providers collect the necessary personal and financial data from the legal guardians.

The billing unit is a daily flat rate. If care is provided for only part of the day, it is reduced to the corresponding proportion.

Data transmission occurs twice annually.

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Disbursement

1 The specialized agency transfers the flat-rate contributions to the providers annually.

2 It can make advance payments upon request.

Billing to the Municipalities

1 The specialized agency annually bills the municipalities for their share in

accordance with Article 13, paragraph 1 KiBG.

2 The municipalities settle other contributions in accordance with Article 7, paragraph 2 KiBG,

or extended services in accordance with Article 12 KiBG, directly with the providers.

Applicable Place of Residence

1 The place of residence according to Article 13 paragraph 2 KiBG is the municipality in the canton where the child receiving care lives with their parents.

2 If parents with joint custody have separate residences in different municipalities, the municipality where the child predominantly stays during the week is considered the place of residence.

3 If the local jurisdiction remains unclear, the specialized agency decides by analogy with the rules for determining the place of residence for scholarship purposes.

**6. Language Proficiency Assessment**

Conduct of the Survey

1 The specialized agency conducts a survey in the first half of each year on the language development status of children who are to be enrolled in school in the following year.

2 The municipalities provide the specialized agency with all data necessary for the survey.

Evaluation of the Survey and Promotion of Support Services

1 The specialist unit evaluates the survey.

2 If a need for support exists, the specialist unit informs the affected parents about the corresponding support services.

3 The specialist unit transmits the evaluation of the survey to the municipalities, insofar as this is necessary for school planning, particularly for the support services.

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7. Transitional Law

Billing Procedure

¹ The billing of contributions for the year 2022 shall be carried out according to the previous law.

² A municipality may bill the contributions for its day structures according to the previous law until no later than the end of July 2023 (end of the school year), if this is necessary for technical reasons.

1. Anbieter, die im Zeitpunkt des Inkrafttretens dieser Verordnung gemäss bisherigem Recht bereits Anspruch auf Beiträge der öffentlichen Hand haben, gelten als bewilligt.