Legislation providing for a new financing regime for child care came into force on 1 January 2007. Employers’ required contributions to the state social security system for each of their employees has been increased. This contribution is due with respect to all employees and is not dependent on employees actually having children who require child care. All working parents with children requiring child care are now entitled to a state contribution, consisting of both a fixed and income-dependent sum. The new system is intended to replace any voluntary schemes existing within an employer’s businesses. Employers that currently operate voluntary schemes are required to amend them in line with the changes. Companies are still at liberty to grant additional allowances for child care to their employees.