Starting March 1, 2025, public institutions, autonomous entities, and companies with 100 or more employees must comply with the obligation to ensure that the children of all their workers have access to an Early Childhood Care Center (CAPI), through any of the modalities established in the “Crecer Juntos” Law for the Comprehensive Protection of Early Childhood, Childhood, and Adolescence.
CAPIs are facilities designed to implement the institutional approach to the comprehensive care model for children, from the end of maternity leave until the day before they turn four years old. These centers provide services such as early childhood education, early stimulation, growth and development monitoring, personal care, and recreational activities, ensuring a suitable environment for child welfare.
Modalities for providing the benefit
There are four modalities for employers to fulfill this obligation:
- Establish a CAPI at the employer’s premises.
- Set up and maintain shared centers funded by multiple employers within the same municipality.
- Hire the services of a CAPI authorized by the National Council for Early Childhood, Childhood, and Adolescence (CONAPINA).
- Pay the employee the average cost of CAPI services as a benefit.
The Ministry of Labor and Social Welfare will be responsible for overseeing compliance with this obligation, applying sanctions in the case of unjustified non-compliance. If the employer is unable to fulfill the obligation for reasons beyond their control, they must request a certificate of non-liability from CONAPINA, which can be presented during inspections.
Compliance with this obligation by the employer will result in a tax exemption, allowing them to deduct the expenses incurred for compliance from their income tax, according to the modalities established in the applicable regulations. To do so, the employer must create or modify their internal work regulations to communicate how the obligation will be fulfilled.
guisela.rodas@garciabodan.com
Associate
García & Bodán
El Salvador
ariana.miranda@garciabodan.com
Law Clerk
García & Bodán
El Salvador