Social Medical Indication (SMI) childcare
Are you not entitled to childcare allowance from the Belastingdienst, but your child needs childcare for medical or psychological reasons? In that case, you may be entitled to temporary financial support for childcare costs. The allowance is called a ‘Social Medical Indication’ (SMI).
Are you unwilling or unable to apply online?
Download and complete the document Social Medical Indication Childcare (PDF, 99,69 KB). Send the document by post to the City of Leeuwarden. You can also hand it in at the Town Hall.
What happens next?
A local authority employee will call you within 6 weeks of the intake interview. The employee will first ask for more information about your situation. This can be done through a telephone interview or a meeting at your home. A solution will be sought together with you. Within 2 weeks after the interview, the local authority will let you know whether you will receive an SMI and what part of the costs the local authority will reimburse. If there are many applications at once, it may take a little longer. The local authority will inform you of this.
Please note! A reimbursement with an SMI will only start once the local authority has taken a decision. The local authority will not reimburse costs for childcare incurred before the decision was taken.
How often can your child attend childcare with an SMI?
The local authority employee will determine the number of half-days on which this is necessary. The local authority’s decision will set out how often your child can go to childcare.
How do we calculate the reimbursement?
We provide a percentage of the maximum hourly rate for the childcare allowance as a contribution towards the costs. You will have to pay the rest yourself.
We calculate the percentage in the same way as the childcare allowance. We do this based on your income and the childcare allowance table. You will find more information on the website of the Tax Authorities.
The maximum hourly rates for 2026 are:
- Day care €11.23
- Extracurricular care €9.98
- Childminder service €8.49
Childcare organisation waiting lists
Bear in mind that there may be a waiting list at the childcare organisation. Check with the childcare provider when a place is available for your child. An SMI does not give priority on the waiting list.
Other possible solutions
- Play & learn group (playschool) for children aged 2–4.
- Reimbursement for Childcare costs for low incomes.
- Childcare allowance via the Tax Authorities.
- Help with Money Matters.
Quick to:
Are you unwilling or unable to apply online?
Download and complete the document Social Medical Indication Childcare (PDF, 99,69 KB). Send the document by post to the City of Leeuwarden. You can also hand it in at the Town Hall.
What happens next?
A local authority employee will call you within 6 weeks of the intake interview. The employee will first ask for more information about your situation. This can be done through a telephone interview or a meeting at your home. A solution will be sought together with you. Within 2 weeks after the interview, the local authority will let you know whether you will receive an SMI and what part of the costs the local authority will reimburse. If there are many applications at once, it may take a little longer. The local authority will inform you of this.
Please note! A reimbursement with an SMI will only start once the local authority has taken a decision. The local authority will not reimburse costs for childcare incurred before the decision was taken.
How often can your child attend childcare with an SMI?
The local authority employee will determine the number of half-days on which this is necessary. The local authority’s decision will set out how often your child can go to childcare.
How do we calculate the reimbursement?
We provide a percentage of the maximum hourly rate for the childcare allowance as a contribution towards the costs. You will have to pay the rest yourself.
We calculate the percentage in the same way as the childcare allowance. We do this based on your income and the childcare allowance table. You will find more information on the website of the Tax Authorities.
The maximum hourly rates for 2026 are:
- Day care €11.23
- Extracurricular care €9.98
- Childminder service €8.49
Childcare organisation waiting lists
Bear in mind that there may be a waiting list at the childcare organisation. Check with the childcare provider when a place is available for your child. An SMI does not give priority on the waiting list.
Other possible solutions
- Play & learn group (playschool) for children aged 2–4.
- Reimbursement for Childcare costs for low incomes.
- Childcare allowance via the Tax Authorities.
- Help with Money Matters.