Child Care Allowance Rules, Calculator | Child Care Allowance taxable or Not | Child Care Allowance for Disabled Under 7th Pay Commission

Child Care Allowance Rules Eligibility | Child Care Allowance Taxable Or Not  | Child Care Allowance For Govt Employee | Child Care Allowance for Disabled | Child Care Allowance Calculator Under 7th Pay Commission

Child Care Allowance or commonly known as Child Benefit is a type of social security payment distributed to parents, especially mothers after child birth in order to cover various expenditures related to infants and their care.

Child Care Allowance Rules Eligibility Calculation

  • Child Care Allowance In India

In order to bring down gender discrimination, as well as encourage women to take up jobs in government sector, some special privileges such as child care allowance are practiced in India. According to this, benefits such as paid maternity leave, day care allowance for a period of two years, or child care leave for two years after the birth etc. are given to the mothers.

Considering the situation of a single parent, either mother or father, some amendments are also recommended under 7th pay commission to relax the rules in order to incorporate some unavoidable problems faced by single parents.

  • Child Care Allowance Rules | Eligibility

  • CCL is to be granted to female employees with minor children (ie. below the age of 18 years) for a maximum period of 730 days or 2years. It shall be applicable for taking care of not more than two children.
  • The government has imposed that in a single calendar year, a CCL spell can be granted for no more than a maximum of 3 spells.
  • Weekly holidays of Saturdays and Sundays, along and/or Gazetted holidays can be added up with CCL. However, an employee is to obtain an approval of leave from the concerned authorities before commencing on the CCL.
  • During this period, the female employees shall receive the salary in the same amount as she did immediately before CCL.
  • CCL is not to be debited against the normal employee leave account. Hence, if the female is to be granted CCL even if she does not have any earned leaves in her credit and is to be allowed to extend her CCL for a third year without the production of a medical certificate.
  • LTC shall not be granted to an employee on her CCL since CCL is designed to take care of the child in times like examination, sickness etc.

  • Child Care Allowance for Central Govt. Employees

Due to the inclination of the women employees for taking up CCL solely for the fact that this benefit exist, the normal functioning of the government offices had been affected. To combat this, the government has made a few changes to the overall CCL structure.

During CCL, 100% of the drawn salary shall be paid to the employee for a period of 365 days (1st year) and thereafter, it will be reduced to 80% of the salary for the next 365 days (2nd year).

  • Child Care Allowance for Disabled

Due to the challenges faced in raising children by the differently abled women employees, the government has made some provisions to aid them.

  • Special Allowance for Child Care for the Women with Disabilities in the amount of INR 3,000 per month is given to such employees.
  • The children education allowance and the hostel subsidy is provided at a double rate to differently abled children of the employees.
  • Special provisions have been made to extend the CCL and child care allowance for women with disabled children.

  • Child Care Allowance Calculator

DOPT has instated that each time DA increases by 50%, there is to be an increase of 25% in allowances, including that of child care allowances.

  • Children Education Allowance is increased to INR 18,000 per child and hostel subsidy to INR 4,500 pm per child.
  • Special Allowance for children of differently abled women is revised to stand at INR 1,500 pm per child.
  • The Children Education Allowance for the govt. employees with disabled children is enhanced to INR 36,000 pa per child, while the hostel subsidy provided to them is now INR 9,000.

  • Is Child Care Allowance Taxable or Not?

S. No. Section Particulars Exemption Limit Who Can Benefit
1. Sec. 10(14) Children Education Allowance Exemption of maximum amount of INR 100 pm per child. Applicable to up to 2 children. Individuals. All salaried employees.
2. Sec. 10(14) Hostel Expenditure Allowance Exemption of maximum amount of INR 300 pm per child. Applicable to up to 2 children. Individuals. All salaried employees.

  • Child Care Allowance Benefits Under 7th Pay Commission

7th Pay Commission has revised many Child Care Allowance measures to stand at the following.

  • Female employees with disabilities will get special provision under this child care allowances. It is more difficult for a disabled woman to raise their children than a person without any disabilities. In a recent report the special allowances for the women with disabilities has been increased to Rs. 3000/- per month from Rs. 1500/- per month.
  • Any woman employee availing CCL should be granted the leave for a maximum period of 730 days or 2 years for care of the minor child (up to 18 years of age)
  • For the first 365 days of CCL the salary drawn by the women employee will be 100% and for the next 365 days it will be reduced to 80% of the original.
  • In case of single mothers, the CCL shall be increased to 6 spells in a calendar year as opposed to an otherwise 3 spells in normal cases.
  • Special increased allowances for child education and hostel subsidy, will be granted to govt. employees with disabilities.
  • Special allowances for child education and hostel subsidy will be granted to the govt. employees with disabled children.
  • Maternity leave can be combined with CCL or any other leave by the women employees.

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