As part of childbirth support policies and incentive mechanisms, the main contents of the Plan are as follows

•  Recipients and standards: 

1. Target recipients of the subsidy: Starting from January 1, 2025, subsidies shall be provided to children under the age of 3 born in compliance with relevant laws and regulations, continuing until the child reaches 3 years old. Childcare subsidies are available for the first, second, and third child. 
2. Subsidy standards: Childcare subsidies are distributed annually, with the current national baseline standard set at RMB 3,600 per child per year. For infants born before January 1, 2025 and under the age of three, subsidies will be calculated based on the number of months eligible for subsidy. Childcare subsidies are exempt from personal income tax. When determining eligibility for minimum living allowance recipients, special hardship cases, and other assistance programs, childcare subsidies shall not be counted as family or individual income.

• Application Process: Childcare subsidies are applied for by either parent or other legal guardians at the infant’s household registration location. Applications are primarily submitted online through the Childcare Subsidy Information Management System, with offline applications also accepted.
• Subsidy disbursement timing and channels: Each province shall determine the specific disbursement timing based on local conditions to ensure that subsidies are promptly and fully disbursed to the applicant or the infant’s bank card or other financial account.