Chargeable income - Childcare Subsidy
From 1 July 2021 chargeable income for Childcare Subsidy is any income or earnings (before tax) received by the client and their partner (if any) including:
- any earnings from wages or salary
- any income received directly from any liable parent
- the amount of any main benefit
- New Zealand Superannuation and Veterans Pension
- Student Allowance and Accommodation Benefit
- any information share Child Support payments
- any non-information share Child Support payments made for an income related purpose
- any formula-assessed Child Support for liability periods before 1 July 2023 paid in excess of the benefit rate and
- any formula-assessed Child Support paid in excess of the Unsupported Child's Benefit rate (including mixed Child Support payments)
Before 1 July 2021 - Chargeable income for Childcare Subsidy
Before 1 July 2021, chargeable income for Childcare Subsidy was any income or earnings (before tax) received by the client and their partner (if any) including:
- any earnings from wages or salary
- any income received directly from any liable parent
- the amount of any main benefit
- New Zealand Superannuation and Veterans Pension
- the amount of any COVID-19 Income Relief Payment
- the following Extra help benefits:
- Accommodation Supplement
- Disability Allowance
- Temporary Additional Support
- Special Benefit
- Special Disability Allowance
- Incentive Payment for Youth Payment and Young Parent Payment
- Student Allowance and Accommodation Benefit and
- the amount of any Child Support received under the Child Support Act 1991
Legislation
- Interpretation regulation 20 Social Security Regulations 2018
- income (definition) schedule 2 Social Security Act 2018
