On December 10, the official website of the Shanghai Municipal People's Government published the “Shanghai Childcare Allowance System Implementation Plan”. The “Plan” clearly states that children under the age of 3 who have been born or adopted in accordance with laws and regulations, including those born on or after January 1, 2025 and those born before and under 3 years old on January 1, 2025, will be subsidized by the city in accordance with the current basic national standards, that is, 3,600 yuan per child per year. Among them, for infants born before January 1, 2025 and under the age of 3, the allowance is calculated according to the number of months covered by the allowance. Childcare benefits paid in accordance with the provisions of the childcare allowance system are exempt from personal income tax.

On December 10, the official website of the Shanghai Municipal People's Government published the “Shanghai Childcare Allowance System Implementation Plan”. The “Plan” clearly states that children under the age of 3 who have been born or adopted in accordance with laws and regulations, including those born on or after January 1, 2025 and those born before and under 3 years old on January 1, 2025, will be subsidized by the city in accordance with the current basic national standards, that is, 3,600 yuan per child per year. Among them, for infants born before January 1, 2025 and under the age of 3, the allowance is calculated according to the number of months covered by the allowance. Childcare benefits paid in accordance with the provisions of the childcare allowance system are exempt from personal income tax.