R$ 526.64 childcare reimbursement in federal outsourcing: contract amendment by 31 December and a required line in the cost sheet
Normative Instruction SEGES/MGI 147/2026 requires childcare reimbursement in federal contracts with dedicated on-site staff. Current contracts have until 31 Dec 2026 to sign the amendment. Here is the amount, how it enters the bid and what the company must keep on file.
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What the rule requires
Decree 12,926/2026 added childcare reimbursement to Decree 12,174/2024 for continuous service contracts with dedicated on-site staff in the federal direct administration, autarchies and foundations. Cleaning, reception, pantry and administrative support are examples of this kind of contract.
Normative Instruction SEGES/MGI 147 of 13 April 2026 sets the amount, the calculation and the proof. States and cities follow their own rules.
- R$ 526.64 a month per dependent, nationwide.
- For workers with a child, stepchild or child under legal guardianship up to 5 years and 11 months old.
- Due from the first day of work on the contract. It is an indemnity, not salary.
- A similar benefit under a collective agreement counts, but is topped up when lower.
Deadline: 31 December 2026
Under article 25, current contracts must be adapted by an amendment signed between 1 May and 31 December 2026. The amendment may take effect from the first day of the month it is signed. 69 days are left.
If the contractor does not accept the amendment, the contract may continue until a new procurement, with an extra 18 months. When the notice is already out and the contract is not yet signed, the change comes after signature.
In the bid for a new tender
Article 5 requires the agency to plan the childcare reimbursement as a minimum relevant cost under Normative Instruction SEGES/MGI 176/2024. It goes into the cost and price sheet.
To estimate the cost, the rule sets an incidence rate of 20%. The agency may use another method if it shows it fits better.
The amount is not margin. Payment depends on monthly proof of what was paid to workers, and unused balance does not stay with the company.
What the company must keep on file
- The worker's request, birth certificate or guardianship document and the statements listed in article 7.
- Invoice or receipt from the daycare or an equivalent service, for the half-yearly sample audit.
- Monthly report of beneficiaries, with the CPF of worker and dependent.
- Record in Contratos.gov.br. Until the system is updated, the contract inspector records it from the documents sent by the company.
- Missing or irregular documents lead to withholding of unpaid amounts and repayment of amounts already paid (art. 12).