Art. 21a Personnel Ordinance (PV) - Support for Third-Party Childcare

1. One-third of the costs for third-party childcare are reimbursed to the employees.

2. The decisive factor is the cost of third-party childcare that is deducted from the cantonal income tax according to the final assessment. For employees who are liable to tax in another canton or are taxed at source, a maximum amount applies, corresponding to the (indexed) maximum deduction under Article 36, Paragraph 1, Letter l of the Tax Law for the Canton of Graubünden applicable in the respective year. Employees who are taxed at source must provide proof of the relevant costs.

3. Contributions for the calendar year in which the employment relationship begins or ends are reduced in accordance with the duration of employment.

4. Contributions under this provision must be applied for at the HR department, stating the deduction according to the final tax assessment. The HR department reviews the applications and disburses the contributions. The HR department may consult the relevant tax authorities and request the relevant information from the final tax assessment.

← Art. 21 PV - Child Allowances Personnel Ordinance (PV) - Personnel Policy Art. 22 PV →