{
  "meta": {
    "title": "Baromètre du coût de la garde 2026-Q4",
    "edition": "2026-Q4",
    "country": "FR",
    "currency": "EUR",
    "valid_from": "2026-10-01",
    "valid_to": "2026-12-31",
    "attribution": "Données : AuPair Connect, Baromètre du coût de la garde, 2026-Q4, ODbL 1.0",
    "license": {
      "data": "ODbL 1.0",
      "dataUrl": "https://opendatacommons.org/licenses/odbl/1-0/",
      "texts": "CC BY 4.0",
      "textsUrl": "https://creativecommons.org/licenses/by/4.0/"
    },
    "doi": "10.5281/zenodo.23100557",
    "pending_source_ids": [],
    "note": "Reste à payer mensuel, aides déduites. Foyer de référence : un enfant, ressources et heures indiquées sur chaque ligne. Estimation, pas une notification de droits."
  },
  "reference_scenario": {
    "weekly_hours": 25,
    "household_income_monthly_eur": 3500,
    "room": "available",
    "region": "metropole",
    "age_bands": {
      "under3": 2,
      "3to5": 4,
      "6plus": 7
    }
  },
  "columns": [
    "edition",
    "country",
    "age_band",
    "child_age",
    "weekly_hours",
    "household_income_monthly_eur",
    "mode",
    "status",
    "gross_monthly_eur",
    "cmg_monthly_eur",
    "tax_credit_monthly_eur",
    "net_monthly_eur",
    "net_cost_per_hour_eur",
    "evidence_level",
    "source_ids",
    "certification"
  ],
  "rows": [
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      "country": "FR",
      "age_band": "under3",
      "child_age": 2,
      "weekly_hours": 25,
      "household_income_monthly_eur": 3500,
      "mode": "assistante_maternelle",
      "status": "ok",
      "gross_monthly_eur": 704.17,
      "cmg_monthly_eur": 469.46,
      "tax_credit_monthly_eur": 117.35,
      "net_monthly_eur": 117.35,
      "net_cost_per_hour_eur": 1.08,
      "evidence_level": "E",
      "source_ids": "cmg-reforme-2025|cgi-200-quater-b|ac-hypotheses-2026-q4",
      "certification": "certified"
    },
    {
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      "mode": "garde_domicile_direct",
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      "cmg_monthly_eur": 825.16,
      "tax_credit_monthly_eur": 562.5,
      "net_monthly_eur": 592.71,
      "net_cost_per_hour_eur": 5.47,
      "evidence_level": "E",
      "source_ids": "cmg-reforme-2025|cgi-199-sexdecies|ac-hypotheses-2026-q4",
      "certification": "certified"
    },
    {
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    },
    {
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      "child_age": 2,
      "weekly_hours": 25,
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      "mode": "agence",
      "status": "ok",
      "gross_monthly_eur": 3320.42,
      "cmg_monthly_eur": 0,
      "tax_credit_monthly_eur": 562.5,
      "net_monthly_eur": 2757.92,
      "net_cost_per_hour_eur": 25.46,
      "evidence_level": "E",
      "source_ids": "cgi-199-sexdecies|ac-market-survey-agences-2026",
      "certification": "certified"
    },
    {
      "edition": "2026-Q4",
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      "mode": "psu_creche",
      "status": "ok",
      "gross_monthly_eur": 234.7,
      "cmg_monthly_eur": 0,
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      "net_monthly_eur": 117.35,
      "net_cost_per_hour_eur": 1.08,
      "evidence_level": "P",
      "source_ids": "caf-bareme-psu-2026|cgi-200-quater-b",
      "certification": "certified"
    },
    {
      "edition": "2026-Q4",
      "country": "FR",
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      "evidence_level": "E",
      "source_ids": "cmg-reforme-2025|cgi-200-quater-b|ac-hypotheses-2026-q4",
      "certification": "certified"
    },
    {
      "edition": "2026-Q4",
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      "evidence_level": "E",
      "source_ids": "cmg-reforme-2025|cgi-199-sexdecies|ac-hypotheses-2026-q4",
      "certification": "certified"
    },
    {
      "edition": "2026-Q4",
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      "cmg_monthly_eur": 0,
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      "evidence_level": "E",
      "source_ids": "",
      "certification": "certified"
    },
    {
      "edition": "2026-Q4",
      "country": "FR",
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      "evidence_level": "E",
      "source_ids": "cgi-199-sexdecies|ac-market-survey-agences-2026",
      "certification": "certified"
    },
    {
      "edition": "2026-Q4",
      "country": "FR",
      "age_band": "3to5",
      "child_age": 4,
      "weekly_hours": 25,
      "household_income_monthly_eur": 3500,
      "mode": "psu_creche",
      "status": "not_eligible",
      "gross_monthly_eur": "",
      "cmg_monthly_eur": "",
      "tax_credit_monthly_eur": "",
      "net_monthly_eur": "",
      "net_cost_per_hour_eur": "",
      "evidence_level": "P",
      "source_ids": "caf-bareme-psu-2026|cgi-200-quater-b",
      "certification": "certified"
    },
    {
      "edition": "2026-Q4",
      "country": "FR",
      "age_band": "6plus",
      "child_age": 7,
      "weekly_hours": 25,
      "household_income_monthly_eur": 3500,
      "mode": "assistante_maternelle",
      "status": "ok",
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      "cmg_monthly_eur": 0,
      "tax_credit_monthly_eur": 0,
      "net_monthly_eur": 704.17,
      "net_cost_per_hour_eur": 6.5,
      "evidence_level": "E",
      "source_ids": "cmg-reforme-2025|cgi-200-quater-b|ac-hypotheses-2026-q4",
      "certification": "certified"
    },
    {
      "edition": "2026-Q4",
      "country": "FR",
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      "child_age": 7,
      "weekly_hours": 25,
      "household_income_monthly_eur": 3500,
      "mode": "garde_domicile_direct",
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      "net_cost_per_hour_eur": 13.09,
      "evidence_level": "E",
      "source_ids": "cmg-reforme-2025|cgi-199-sexdecies|ac-hypotheses-2026-q4",
      "certification": "certified"
    },
    {
      "edition": "2026-Q4",
      "country": "FR",
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      "child_age": 7,
      "weekly_hours": 25,
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      "evidence_level": "E",
      "source_ids": "",
      "certification": "certified"
    },
    {
      "edition": "2026-Q4",
      "country": "FR",
      "age_band": "6plus",
      "child_age": 7,
      "weekly_hours": 25,
      "household_income_monthly_eur": 3500,
      "mode": "agence",
      "status": "ok",
      "gross_monthly_eur": 3320.42,
      "cmg_monthly_eur": 0,
      "tax_credit_monthly_eur": 562.5,
      "net_monthly_eur": 2757.92,
      "net_cost_per_hour_eur": 25.46,
      "evidence_level": "E",
      "source_ids": "cgi-199-sexdecies|ac-market-survey-agences-2026",
      "certification": "certified"
    },
    {
      "edition": "2026-Q4",
      "country": "FR",
      "age_band": "6plus",
      "child_age": 7,
      "weekly_hours": 25,
      "household_income_monthly_eur": 3500,
      "mode": "psu_creche",
      "status": "not_eligible",
      "gross_monthly_eur": "",
      "cmg_monthly_eur": "",
      "tax_credit_monthly_eur": "",
      "net_monthly_eur": "",
      "net_cost_per_hour_eur": "",
      "evidence_level": "P",
      "source_ids": "caf-bareme-psu-2026|cgi-200-quater-b",
      "certification": "certified"
    }
  ],
  "sources": [
    {
      "id": "cmg-reforme-2025",
      "title": "Décret n° 2025-515 du 30 mai 2025 (réforme CMG au 01/09/2025) — formule CMG = coût mensuel × (1 − revenu mensuel × taux d'effort ÷ coût horaire de référence), plafonds 8,09 € (assmat) et 15,18 € (domicile)",
      "publisher": "Urssaf / Pajemploi / CAF",
      "url": "https://www.urssaf.fr/accueil/actualites/evolution-cmg-ce-qui-va-changer.html",
      "licence": "ODbL 1.0",
      "evidence_level": "P",
      "verified_at": "2026-09-30",
      "certification": "certified"
    },
    {
      "id": "cgi-200-quater-b",
      "title": "Code général des impôts, art. 200 quater B — crédit d'impôt pour frais de garde des jeunes enfants hors du domicile (50 %, plafond 3 500 € par enfant de moins de 6 ans)",
      "publisher": "Légifrance / Service-Public",
      "url": "https://www.legifrance.gouv.fr/codes/id/LEGISCTA000021507967",
      "licence": "Licence Ouverte 2.0",
      "evidence_level": "P",
      "verified_at": "2026-09-30",
      "certification": "certified"
    },
    {
      "id": "ac-hypotheses-2026-q4",
      "title": "AuPair Connect — hypothèses de travail du Baromètre 2026-Q4 (coûts horaires de marché, surcoût marginal d'une chambre, valeurs par défaut)",
      "publisher": "AuPair Connect",
      "url": "https://aupairconnect.app/fr/simulateur/cout-famille-accueil-france",
      "licence": "ODbL 1.0",
      "evidence_level": "E",
      "verified_at": "2026-10-02",
      "certification": "certified"
    },
    {
      "id": "cgi-199-sexdecies",
      "title": "Code général des impôts, art. 199 sexdecies — crédit d'impôt emploi à domicile (50 %, plafond 12 000 € majoré de 1 500 € par enfant à charge, dans la limite de 15 000 €)",
      "publisher": "Légifrance / BOFiP",
      "url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000041465437",
      "licence": "Licence Ouverte 2.0",
      "evidence_level": "P",
      "verified_at": "2026-09-30",
      "certification": "certified"
    },
    {
      "id": "ac-market-survey-agences-2026",
      "title": "AuPair Connect — relevé des tarifs publiés d'agences privées de garde d'enfants (FR, 2026-Q4) : médiane de marché 30,65 € TTC/h, n = 4 agences, niveau E",
      "publisher": "AuPair Connect (Trust & Safety Officer)",
      "url": "https://aupairconnect.app/fr/simulateur/cout-famille-accueil-france",
      "licence": "ODbL 1.0",
      "evidence_level": "E",
      "verified_at": "2026-09-30",
      "certification": "certified"
    },
    {
      "id": "caf-bareme-psu-2026",
      "title": "CAF — Barème national des participations familiales en EAJE financés par la PSU (2026)",
      "publisher": "Caisse nationale des allocations familiales",
      "url": "https://www.caf.fr/sites/default/files/medias/661/Espace-Partenaires/Documents-Partenaires/2026-Baremes-Participation-Famille-Eaje.pdf",
      "licence": "Licence Ouverte 2.0",
      "evidence_level": "P",
      "verified_at": "2026-09-30",
      "certification": "certified"
    }
  ],
  "parameters": {
    "base": {
      "smic_hourly": 12.31,
      "urssaf_base_multiplier_month": 56,
      "urssaf_rate": 0.3764,
      "weeks_per_year": 52,
      "months_per_year": 12,
      "max_hours_per_week": 25,
      "pocket_money_min": 326.25,
      "pocket_money_max": 391.5,
      "meals_monthly": 423,
      "min_child_age": 3
    },
    "benchmarks": {
      "vintage": "2026-Q4",
      "valid_from": "2026-10-01",
      "valid_to": "2026-12-31",
      "country": "FR",
      "currency": "EUR",
      "attribution": "Données : AuPair Connect, Baromètre du coût de la garde, 2026-Q4, ODbL 1.0",
      "base_data_ref": {
        "record": "country_legal/fr.json",
        "paths": {
          "smic_hourly": "contributions.calculator.smic_hourly",
          "urssaf_base_multiplier_month": "contributions.calculator.base_forfait_multiplier_month",
          "urssaf_rate": "contributions.calculator.rate",
          "weeks_per_year": "contributions.calculator.weeks_per_year",
          "months_per_year": "contributions.calculator.months_per_year",
          "max_hours_per_week": "rules.working_hours.max_per_week",
          "pocket_money_min": "rules.pocket_money.min",
          "pocket_money_max": "rules.pocket_money.max",
          "meals_monthly": "simulator.in_kind_advantages.meals_monthly",
          "min_child_age": "simulator.min_child_age"
        }
      },
      "sources": [
        {
          "id": "caf-bareme-psu-2026",
          "title": "CAF — Barème national des participations familiales en EAJE financés par la PSU (2026)",
          "publisher": "Caisse nationale des allocations familiales",
          "url": "https://www.caf.fr/sites/default/files/medias/661/Espace-Partenaires/Documents-Partenaires/2026-Baremes-Participation-Famille-Eaje.pdf",
          "licence": "Licence Ouverte 2.0",
          "level": "P",
          "verified_at": "2026-09-30",
          "certification": "certified"
        },
        {
          "id": "cgi-200-quater-b",
          "title": "Code général des impôts, art. 200 quater B — crédit d'impôt pour frais de garde des jeunes enfants hors du domicile (50 %, plafond 3 500 € par enfant de moins de 6 ans)",
          "publisher": "Légifrance / Service-Public",
          "url": "https://www.legifrance.gouv.fr/codes/id/LEGISCTA000021507967",
          "licence": "Licence Ouverte 2.0",
          "level": "P",
          "verified_at": "2026-09-30",
          "certification": "certified"
        },
        {
          "id": "cgi-199-sexdecies",
          "title": "Code général des impôts, art. 199 sexdecies — crédit d'impôt emploi à domicile (50 %, plafond 12 000 € majoré de 1 500 € par enfant à charge, dans la limite de 15 000 €)",
          "publisher": "Légifrance / BOFiP",
          "url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000041465437",
          "licence": "Licence Ouverte 2.0",
          "level": "P",
          "verified_at": "2026-09-30",
          "certification": "certified"
        },
        {
          "id": "cmg-reforme-2025",
          "title": "Décret n° 2025-515 du 30 mai 2025 (réforme CMG au 01/09/2025) — formule CMG = coût mensuel × (1 − revenu mensuel × taux d'effort ÷ coût horaire de référence), plafonds 8,09 € (assmat) et 15,18 € (domicile)",
          "publisher": "Urssaf / Pajemploi / CAF",
          "url": "https://www.urssaf.fr/accueil/actualites/evolution-cmg-ce-qui-va-changer.html",
          "licence": "ODbL 1.0",
          "level": "P",
          "verified_at": "2026-09-30",
          "certification": "certified"
        },
        {
          "id": "ac-hypotheses-2026-q4",
          "title": "AuPair Connect — hypothèses de travail du Baromètre 2026-Q4 (coûts horaires de marché, surcoût marginal d'une chambre, valeurs par défaut)",
          "publisher": "AuPair Connect",
          "url": "https://aupairconnect.app/fr/simulateur/cout-famille-accueil-france",
          "licence": "ODbL 1.0",
          "level": "E",
          "verified_at": "2026-10-02",
          "certification": "certified"
        },
        {
          "id": "ac-market-survey-agences-2026",
          "title": "AuPair Connect — relevé des tarifs publiés d'agences privées de garde d'enfants (FR, 2026-Q4) : médiane de marché 30,65 € TTC/h, n = 4 agences, niveau E",
          "publisher": "AuPair Connect (Trust & Safety Officer)",
          "url": "https://aupairconnect.app/fr/simulateur/cout-famille-accueil-france",
          "licence": "ODbL 1.0",
          "level": "E",
          "verified_at": "2026-09-30",
          "certification": "certified"
        }
      ],
      "ui_defaults": {
        "household_income_monthly_eur": 3500,
        "weekly_hours": 25,
        "pocket_money_eur": 391.5,
        "pocket_money_slider_min_eur": 320,
        "pocket_money_slider_max_eur": 500,
        "region": "metropole",
        "source_id": "ac-hypotheses-2026-q4"
      },
      "modes": {
        "au_pair": {
          "room": {
            "area_m2": 9,
            "rent_per_m2_monthly_eur": {
              "idf": 28,
              "metropole": 16,
              "autre": 11
            },
            "method": "Surcoût marginal estimé = surface minimale de la chambre (9 m², convention Cerfa n° 15973) × loyer mensuel moyen au m² de la zone. Estimation, à confirmer par relevé de loyers.",
            "source_id": "ac-hypotheses-2026-q4"
          }
        },
        "psu_creche": {
          "taux_effort_percent": {
            "1": 0.0619,
            "2": 0.0516,
            "3": 0.0413,
            "4": 0.031
          },
          "plancher_monthly_eur": 814.62,
          "plafond_monthly_eur": 8500,
          "max_child_age_exclusive": 3,
          "source_id": "caf-bareme-psu-2026"
        },
        "tax_credit_out_of_home": {
          "rate": 0.5,
          "annual_cap_per_child_eur": 3500,
          "max_child_age_exclusive": 6,
          "source_id": "cgi-200-quater-b"
        },
        "tax_credit_home": {
          "rate": 0.5,
          "annual_cap_base_eur": 12000,
          "annual_cap_per_child_eur": 1500,
          "annual_cap_max_eur": 15000,
          "source_id": "cgi-199-sexdecies"
        },
        "cmg": {
          "monthly_cap_per_child_eur": 825.16,
          "hourly_cost_ceiling_eur": {
            "assistante_maternelle": 8.09,
            "garde_domicile": 15.18
          },
          "participation_basis": "psu_taux_effort",
          "max_child_age_exclusive": 6,
          "source_id": "cmg-reforme-2025"
        },
        "assistante_maternelle": {
          "hourly_cost_per_child_eur": 6.5,
          "source_id": "ac-hypotheses-2026-q4"
        },
        "garde_domicile_direct": {
          "paid_leave_rate": 0.1,
          "employer_charges_rate": 0.35,
          "source_id": "ac-hypotheses-2026-q4"
        },
        "agence": {
          "hourly_cost_eur": 30.65,
          "status": "estimated",
          "source_id": "ac-market-survey-agences-2026"
        }
      }
    }
  }
}