Teacher laughingly gives pupils a high five
Finance & Law
16.10.2026 Ifenna Ekezie 17420

All-day support law: what parents should know

The new All-Day Support Act (GaFöG) creates a nationwide legal entitlement to quality all-day care in order to provide better support for families with children of primary school age. From the 2026/27 school year, children in the first grade will be entitled to all-day care, which will be gradually extended to all grades 1 to 4 by the 2029/30 school year.  

The aim is to close the existing gap between the childcare center and school and provide reliable childcare beyond the morning.

Expert: Melanie Besold, lawyer at pme Familienservice. 

What you can expect in this article:

What does the All-Day Support Act mean for families? 

With the new law on all-day support for children of primary school age (GaFöG), for the first time there is a nationwide legal entitlement to all-day care during the primary school years. The aim is to provide families with reliable care beyond school mornings - without having to rely on private afternoon activities. 

This is intended to close the previous gap between childcare and elementary school: Where childcare center shortages often arose after the childcare center, high-quality all-day care will be available in future. 

When does the All-Day Support Act (GaFöG) come into force? 

The All-Day Support Act (GaFöG) will gradually come into force from the 2026/2027 school year, starting with year one. It will be introduced in stages so that all primary school children will have a legal entitlement to all-day care by the 2029/2030 school year. 

Legal framework of the All-Day Support Act (GaFöG) 

The all-day entitlement is enshrined in Section 24 (4) of Book VIII of the German Social Code and represents an important component of family policy support and the expansion of high-quality child daycare - with the aim of increasingly promoting the compatibility of family and career.  

  • Start: school year 2026/2027 for children in Year 1 
  • Expansion of all-day care will take place gradually until 2029/2030: one grade level will be added each year.
  • Supervision time: Up to 8 hours a day (including class time) and five working days a week 
  • Vacations: Supervision is generally possible.
  • Closing times: maximum four weeks per year


 

Who is entitled to all-day care? 

In principle, every primary school child is entitled to all-day care (see chapter "Legal framework of the All-Day Care Act"). In practice, however, capacity bottlenecks are to be expected.  

  • Parents should contact their school or local authority in good time to find out about registration and capacities. 
  • In many regions there are waiting lists, which are often based on urgency (employment, no alternative childcare options, etc.). Those who enquire in good time have the best chance of securing a place.
  • Emergency care or temporary solutions may be available if there is currently no capacity.
Consideration of hardship cases in the event of bottlenecks!

In the event of capacity bottlenecks, so-called hardship cases are generally taken into account when allocating places, for example if there is no alternative care available for single parents or parents who work both sides of the family. The decision is at the discretion of the respective provider. 

What does the new All-Day Support Act cover? 

According to the new All-Day Support Act, in addition to core care for children of primary school age, additional services such as

  • Homework supervision, 
  • remedial teaching,
  • or leisure activities. 

The organization of these additional services is the responsibility of the respective providers, who can implement different models depending on the federal state and local authority.  

In some regions, schools work closely with independent child and youth welfare organizations, sports clubs and music schools to provide a wide range of activities. The providers have a certain amount of freedom to respond to local needs and resources.

Is all-day care free of charge? 

Although there is a legal entitlement to all-day care, care is not always completely free of charge. The amount of parental contributions depends on the type of school, federal state and sponsorship. Examples: 

  • Compulsory all-day schools: Care is usually free of charge, apart from extracurricular activities such as vacation care. 
  • Open all-day schools (OGS): Lessons in the morning are compulsory; additional services such as homework supervision or leisure projects may be subject to a fee. 
  • Child and youth welfare organizations: Parental contributions for childcare or additional services may be charged for after-school care or similar facilities. 

All-day care usually also includes the provision of a healthy lunch according to general standards. This is often charged at a flat rate, which can vary depending on the region and provider. 

Stay informed about changes to family-related laws. Read“Parental Leave Reform 2027: What Might Change” now! 

Tips for parents on the new regulations for all-day support

All-day care varies greatly depending on the federal state, local authority and school. Parents should therefore check: 

  • Available places: How many children can be accepted? Are there waiting lists? 
  • Registration deadlines and procedure: By when do I have to register? Are there digital registration options?
  • Transitional solutions: Is emergency or transitional care offered if there is currently no space available?
  • Costs and additional services: What offers (lunch, vacation care, AGs) are available and how are they financed?
Tip!

Ask the school or local authority in good time, submit applications in good time and find out about alternatives. This will give you the best chance of finding a suitable place for your child.

Maternity protection, child benefit & co.: the pme parent advice service  

Our parent counselors support parents in all matters from pregnancy to the child's adulthood.    

Personal and confidential: We are there for you online, by phone and on site. You can find more information on thepme parent counseling page. 

FAQ: Frequently asked questions about the All-Day Support Act 

1 What is the All-Day Support Act (GaFöG)? 

A law that guarantees primary school children throughout Germany a legal entitlement to all-day childcare in order to improve the compatibility of family and career. 

2. when does the entitlement to all-day care apply? 

The entitlement will be introduced for first-graders from the 2026/27 school year and gradually extended to all grades 1 to 4 by the 2029/30 school year. 

3. who is entitled to all-day care? 

Basically all children of primary school age, although regional capacity bottlenecks are possible. Parents should therefore register early. 

4. which offers are included in the all-day care? 

In addition to childcare, the offer includes homework help, remedial lessons and leisure activities. The specific structure depends on the local authority and providers. 

5. is all-day care free of charge? 

Childcare is not always completely free of charge. The costs vary depending on the type of school, federal state and facility. Additional services and lunch are often subject to a charge. 

6. how can parents register their child? 

Parents should contact the school or local authority in good time to find out about requirements, deadlines and waiting lists and submit the application accordingly. 

zero 8 alternatives to a salary increase: benefits for employee retention

Benefits for employees - a group of people standing smiling under an umbrella
Leadership & HR
13.09.2022 Sabrina Ludwig 39054

8 alternatives to a salary increase: benefits for employee retention

Benefits in kind, recreational allowances, social funds: employerscan support their employees financially with benefits without increasing their salary. This has advantages for both sides.

From employee retention to employer branding: employers can only benefit if they offer their employees benefits. Employees feel appreciated, save on bus tickets, for example, and thus also save themselves from having to reach into their own wallets. Young professionals in particular attach great importance to an attractive benefits package when looking for a job.

Study: The most important employee benefits

In view of drastically rising energy prices and the cost of living, benefits are becoming even more important and form an important building block for retaining and supporting employees - especially those on low incomes.

 

"People on low incomes generally don't have economical electrical appliances either, often have draughty windows, old gas boilers and poorly insulated homes, which exacerbates the whole problem."

Caritas spokesperson, report by RedaktionsNetzwerk Deutschland (rnd)

 

Alternatives to a salary increase

 

Note

The content of our information and service materials is compiled with the greatest care and checked regularly. However, no liability can be accepted for the completeness and topicality of the information. Any legal notices, recommendations or information contained herein are non-binding. The pme Familienservice accepts no liability for this.

 

1. social fund in financial emergencies

The company's own social fund is a financial subsidy in emergency situations or acute emergencies that can be paid out to employees who find themselves in financial difficulties through no fault of their own, e.g. due to serious illness, death of a partner, accident, imminent loss of housing, etc.

The amount paid out from the fund does not have to be repaid by the employee. The amount available each year is determined by the company itself.

Important: The company must conclude a company agreement and define the criteria according to which the social fund is paid out to the applicant(s).

In addition, an autonomous and trustworthy body is needed to manage the social fund, check the applications and pay out the amount to the employee - such as the works council or, alternatively, the employee representative body.

You should clarify the details in advance with your own legal and tax department.

When is the social fund paid out?

Approval and payment usually take place in 3 steps:

  1. Employees in an emergency situation submit an application in which they describe their emergency situation and state what the money from the fund is needed for.
  2. The application is reviewed by an independent body (works council, employee representative body), taking into account income and family circumstances.
  3. If the application meets the internally defined criteria and the legal requirements, the amount is transferred once, in addition to the salary.

The employer is not informed of any of this: neither the amount, nor who the applicant is, nor the reasons given.

 

"If someone obviously gets into an emergency situation through their own fault, which could have been avoided, for example, by taking personal precautions, then we are not allowed to pay out anything. However, if there is a sudden threat of losing your home due to flooding, death or serious illness, for example, then this is an acute emergency situation that the person has got into through no fault of their own. With the social fund, we can help quickly, discreetly and unbureaucratically in serious emergencies."

Peter Fischer, employee representative, pme Familienservice

Would you like to find out more about the Social Fund?

If you are interested in setting up a social fund in your company, please contact Peter Fischer for further information.

2. employer loan

The employer loan can also be an alternative to the usual bank loan and help employees in financial difficulties out of trouble.

A loan can be granted in emergencies or crisis situations, but not as regular financial support.

The loan is a voluntary benefit provided by the employer. If the company is prepared to grant loans, this can be agreed in a loan agreement .

In justified emergencies, a loan must be distinguished from remuneration, advances and deductions from remuneration and is not directly related to the employee's work and employment contract. It therefore does not constitute consideration for the work performed.

When is the employer loan paid out?

Three steps to an employer loan:

  1. Employees submit an application, which is then submitted to the HR department together with the manager.
  2. The HR department will review the application together with the applicant and the manager.
  3. If the loan is approved, payment is made via the accounting department. The amount is paid out independently of the salary.
Please note:

A loan should not be granted if wages have already been garnished, if there are long-term financial problems or if consumer insolvency is to be expected.

The loan can generally be granted interest-free up to an amount of € 2,600. In addition, the prescribed calculation of interest is required.

 

If employers wish to grant a loan with interest , this must be expressly agreed in the contract. If no interest is agreed in the contract, the loan must be repaid without interest.

"The company must of course check whether it has the means to offer its employees an interest-free loan. The main effort involved is talking to the HR department and the manager to check the application."
- Nils Hofert, Head of Human Resources, pme Familienservice

Further information: Hasselbach law firm

3. tax-free recreation allowance

Recreation allowances are voluntary financial benefits that employees can receive from their employer.

The maximum amount and frequency of payment of this benefit is defined by law.

A company is free to decide whether to pay out the maximum amount of currently 156 euros for the employee and 104 euros for partners and 52 euros for each child - or less.

How the employee in question spends their vacation is irrelevant. The employer can also subsidize a vacation stay at home for its employees.

How is the recovery allowance paid out?

Whether working student, mini-jobber or permanent employee: all employees are entitled to a recreational allowance.

  • The recovery allowance is tied to a calendar year and cannot be transferred.
  • The allowance may only be paid within three months before or after the start of the leave.
  • The money from the recreation allowance may only be spent for the purpose of recreation.

Further links:

www.impulse.de/recht-steuern/rechtsratgeber/erholungsbeihilfe

www.haufe.de/erholungsbeihilfen

4. non-cash benefit value of 50 euros per month

Another alternative to a taxable salary increase are benefits in kind.

Every company can give employees up to 50 euros a month free of tax and social security contributions . If the amount is exceeded, income tax and social security contributions are payable.

The benefit in kind may only be granted once per employee per month.

Benefits in kind are, for example:

  • Employer's contribution to accommodation costs
  • Meals
  • Work clothes
  • Petrol or other vouchers (no marketplace vouchers, e.g. from Amazon and Kaufland)
  • Admission tickets

Gifts for personal occasions

Gifts for birthdays, anniversaries or a personal occasion can be given by an employer in addition to benefits in kind . The maximum tax-free amount for gifts is €60 per personal occasion.

Further information:

www.edenred.de/sachbezug-2022

www.smartsteuer.de/online/lexikon/s/sachbezuege

5. job tickets & monthly passes

In view of the current very high gasoline and diesel prices, this topic is likely to be of particular interest to many employees.

The job ticket category includes monthly or annual tickets that companies purchase from public transport companies and then pass on to their employees free of charge or for an additional payment.

The job ticket must be provided in addition to the salary already owed.

The tax exemption has applied to both the job ticket and the employer subsidy for journeys on public transport since 01.01.2019.

6. leasing bike

There are now many providers of leasing company bikes. Employers can lease bicycles from them for a predefined period of time.

Such contracts usually run for 36 months. At the end of the contract, the leased bike must be returned - or can be purchased by the employee. It is also possible to extend the contract, return the old leased bike and get a new model.

This also pays off for the employer: According to a study, employees who cycle to work all year round are sick around 1.4 days less per year and also feel better.

How does the employee receive the leased bike?

The employer leases the bike. The employee rides it whenever he or she wants, whether for work or leisure. The employee pays the monthly leasing rate by converting his or her salary.

This means that the employee's gross salary is reduced by the leasing installment. This benefits both sides: Both employees and employers pay less social security contributions thanks to the employee's lower gross salary. Journeys between home and work must be accounted for in the same way as a company car.

"Administrative work arises above all when the leasing contract is interrupted by employees, for example due to a long illness, pregnancy or if the team member leaves before the 36-month leasing period expires."

Anke Bechler, Human Resources, pme Familienservice

Further links:

www.impulse.de/recht-steuern/dienstfahrrad

7. private insurance at special conditions

The company pension scheme is great, but having the additional opportunity as an employee to take out further discounted insurance makes this offer even more attractive.

At pme Familienservice , team members can use an insurance service to take out the most important private insurance policies, such as liability, accident, residential buildings, household contents, motor vehicle and more.

On request, employees can receive individual offers for additional insurance (e.g. Riester pension, supplementary health or long-term care insurance).

How does the employee get the insurance?

Employees can access all the relevant documents for concluding a contract via a dedicated insurance website for your company. A special bonus: spouses or life partners can also benefit from the special conditions.

Please note:

The employer does not receive any cash benefits or commission from the insurer, but also assumes no liability for the benefits and contracts.

 

"We pre-selected the insurance companies. And then the biggest effort was to inform our team members about it - via flyers, the intranet and the employee magazine, for example."
- Nils Hofert, Head of Human Resources, pme Familienservice

8. lunch and drinks

To help employees with their living expenses, employers can provide their employees with lunch and drinks free of charge.

The company can tax the non-cash benefit at a flat rate of 25 percent. The big advantage of this is that no social security contributions are due for flat-rate taxation.

 

"At the Berlin headquarters, we get lunch delivered by a caterer and the team members also eat here in the office. The work consists of accepting the food, preparing it, clearing and washing the dishes and keeping the kitchen clean. The team members also get fresh salad, which I chop and prepare every day. I spend 4 to 5 hours a day doing this."

Anke Brennecke, housekeeper, pme Familienservice

 

Further information:

Meal allowance tax-free - All information 2024

 

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Melanie Besold

Lawyer

For Melanie, the focus is on clients as individuals with their own specific concerns, which is also the basis for her passion for social law. As a lawyer at pme Familienservice , she Familienservice provides clear and comprehensive advice on topics such as tenancy law, contract law, criminal law, family law, and inheritance law.

Contact:

kontakt@pme-law.de

Tamara Trinkl

Nationwide product manager and specialist consultant for parents & children at pme Familienservice

As a state-certified educator and specialist in health and social services, Tamara has extensive training and many years of experience in the development of products and services for families. Her consulting services focus on maternity leave, parental leave, parental allowance, and childcare solutions. Tamara is passionate about supporting families in their important role and offering them the best possible assistance.

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