Evaluations of the Childcare Allowance/Child Care Account

The introduction of the childcare allowance - Kinderbetreuungsgeld (KBG) - in 2002 meant the reorganisation of financial support for families during the early childhood phase. In contrast to the maternity allowance valid until then, which served as a partial income replacement during the maternity leave period under labour law, the KBG was initially conceived as a pure family benefit, which was intended to recognise and partially compensate for the parents' care work.

In 2010, with the creation of the income-dependent childcare allowance (KBG), a supplement to the flat-rate system was created. In 2017, the flat-rate KBG was replaced by the flexible KBG account.

The figure shows a historical outline of the development of the KBG benefit variants since the introduction of the measure in 2002 until the amendment in 2016 (own illustration, see ÖIF Research Report No. 37).

Even before the introduction of the KBG, the ÖIF was involved in the development by conducting a feasibility study (1999) and since then has repeatedly conducted scientific evaluations of this family policy benefit.

So far, the ÖIF has published the following studies in German language (most recent first, as of March 2022):

Evaluations 2018 till 2022:

Ad hoc-Research on Childcare Allowance 2014:

Evaluation 2011:

Evaluation 2010:

Evaluation 2008:

Evaluation 2001 till 2006:

  • Kinderbetreuungsgeld. Evaluierung einer familienpolitischen Maßnahme.
    Von: Christiane Rille-Pfeiffer, Olaf Kapella (Hrsg., 2007)
    ÖIF Schriftenreihe Nr. 15. Studien Verlag.
    ISBN 978-3-7065-4389-7
  • Zuverdienstgrenze zum Kinderbetreuungsgeld
    Von: Norbert Neuwirt, Sonja Dörfler (2007)
    ÖIF Schriftenreihe Nr. 16. Studien Verlag.
    ISBN 979-3706543903

Feasibiltiy Study 1999 (unpublished report):

  • Österreichisches Institut für Familienforschung (1999): Entwicklung von Modellen eines Kinderbetreuungsschecks und Analyse der Auswirkungen (Machbarkeitsstudie Kinderbetreuungsscheck).