Déchiffrer 2027

FREN

Early childhood and old age, Gabriel Attal

Nurseries and childcare: Savings account for crèches, 200,000 professionals trained by 2030

Direction of change: creation of a scheme, compared with current law.

The lever. Care for young children: nursery places, public or private nurseries, childminders, support for families, enforceable right. Direction rule: ↑ more public or subsidised childcare.

« Je propose un nouveau livret d’épargne, sur le modèle du livret A, pour orienter l’épargne des Français vers le financement de nouvelles places en crèche. Je propose également de former 200 000 professionnels de la petite enfance d’ici 2030. »1

Translation by the editorsI propose a new savings account, on the model of the livret A, to channel French people’s savings towards financing new crèche places. I also propose to train 200,000 early childhood professionals by 2030.

Encoding

No cost-schedule parameter for this position: see the costing for the reason.

Costing

Announced by the candidate

not announced

The programme does not cost this measure.

Published costings

none

No external costing of this position recorded to date.

Our calculation

not costed

Savings account for crèches (a source of loans, not spending) and training of 200,000 professionals with no unit cost recorded: nothing to cost as things stand.

Current law, sources and limits of the cost schedule

Current law. Early childhood benefit (Prestation d'accueil du jeune enfant, Paje): €11,510m in 2025, including €7,372m for the childcare choice supplement (complément de libre choix du mode de garde) (Commission des comptes de la sécurité sociale (Social Security Accounts Committee), October 2026; the September 2025 reform of the supplement costs €0.5bn in a full year). Tax credit for childcare costs for children under 6 (CGI (General Tax Code), Art. 200 quater B): €1,737m actual in 2024, €1,799m forecast for 2025 and 2026, for 1.93 million households (PLF 2026). Funding of nurseries (Cnaf single service benefit, municipalities) and the public early childhood service are not cited in the source.

Horizon. Full year, €bn per year

Limits. The +1% of the childcare supplement (complément mode de garde) is calculated by the editors: 1% of €7.372bn (2025), €7.69bn forecast for 2027 as upper bound (CCSS, October 2026); former coefficient 0.07 (1% of €6.76bn in 2022), replaced on 18 October 2026. Childcare costs tax credit: €1,737m outturn in 2024 (lower bound), €1,799m forecast for 2025 and 2026 (centre and upper bound), instead of €1,721m (PLF 2025). Crèche places: €695m for 35,000 places, i.e. about €19,900 of public operating cost per place per year (Cour des comptes, 2024). Places of all types: €1.5bn for 100,000 places (35% in crèches, 65% with registered childminders), i.e. €15,000 per place (central and high); average public cost of an existing formal childcare place: €13,000 (low). Investment (€30,000 to €50,000 per crèche place, according to the Cour des comptes) is one-off and not counted. The Cour des comptes notes that the shortage of professionals makes these creations uncertain. Convention: the cost of a place is the gross public cost of a new place in a full year, without deducting what the childcare arrangements it replaces used to cost. The Institut Montaigne (2022) counts crèche places net of this substitution, from −€2,500 (substitution for home-based childcare) to +€5,000 per place per year (substitution for registered childminders), figures it attributes to Insee according to Le Parisien: a third-hand benchmark, with a different scope, not counted. A place that meets unmet demand replaces no subsidised arrangement.

How to read these amounts. These are static costs and revenues, with no feedback effect, over a full year: nothing on growth, employment or the revenue that economic activity would gain or lose. A higher net cost does not on its own make a worse policy, nor net savings a better one: each programme rests on an economic model (demand-led stimulus, lower compulsory levies, consolidation of the public accounts…) that the cost schedule does not settle. GDP itself measures a volume of activity, not well-being or the usefulness of what is produced. Economic models and feedback effects.

This lever in the method · Costing for Gabriel Attal

  1. Programme, chantier capital Travail & salaires. Read the programme page.

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