The purpose of this study is to review items that are additionally supported by cities and provinces as a special childcare policy other than the support provided by the central government and to estimate childcare costs that incur per child by setting up a calculation standard for childcare expenses by cities and provinces based on the above reviewed items.
Items supported as a special childcare policy project by cities and provinces, and cities, counties and districts are as follows. First, most cities and provinces support the cost for improving the treatment and labor conditions for childcare teachers and staffs but the amount largely differed by cities and provinces which ranged from 20,000 KRW to 200,000 KRW per month. Other than this, cities and provinces provided support on special allowances, transportation and meal allowances, overtime pay, holiday allowances, allowance for head teachers, other HR expenses for labor cost and etc. Second, Jeju was the only city that provided support for expenses on textbooks and materials. Third, cities and provinces also provided support on cooling/heating expenses, expenses for the safety and insurance association, expenses on the safety insurance and spending on books as management and operating expenses.
Childcare expenses incurred per child by region was calculated by reflecting each city and province’s budget for the special childcare policy based on childcare expenses incurred per child in nationwide childcare centers that accommodate average 77 persons. The amount by cities and provinces ranged between 957,200 to 1,031,300 KRW for 0 year-olds, 664,500 to 709,500 KRW for 1 year-olds, 520,000 to 558,000 KRW for 2 year-olds, 379,100 to 403,000 KRW for 3 year-olds, 333,200 to 355,100 KRW for 4 year-olds and above. Out of 17 cities and provinces, Sejong City‘s public expenditure on childcare per child by age was the highest. This is attributable to the fact that Sejong City provided more support on labor costs and meals and snack costs for childcare staffs compared to other regions.
Each city and province develops their own special policy project and accordingly supports child care centers by taking into account their financial condition or characteristics of their community, but supported items or the amount largely differed by regions. It is necessary to provide common support for items such as the cost for improving the treatment and labor conditions for childcare staffs or unify similar supporting items, develop guidelines to reduce differences in supporting amount by cities and provinces and adjust the childcare expense support per child to a similar level.
Table Of Contents
Ⅰ. 서론 Ⅱ. 어린이집 세입·세출 현황 Ⅲ. 어린이집 재정운영 현황 Ⅳ. 보육비용 산정 기준 Ⅴ. 보육비용과 정책 과제 부록