88.5. An individual and, if applicable, the individual’s eligible spouse for a year are exempted from paying the additional contribution that would otherwise be payable for a child if that child is of the third rank or a subsequent rank, considering the total number of the individual’s and, if applicable, the individual’s eligible spouse’s children who received subsidized childcare services during the year.
For the purposes of the first paragraph, the rank of a child of the individual or of the individual’s eligible spouse for the year must be determined on the basis of the number of days in the year that are after 21 April 2015 for which the individual or the individual’s eligible spouse for the year is required to pay the basic contribution for the child for the subsidized childcare services the child received, from the largest number to the smallest, or, if the number of days of childcare is the same, on the basis of the children’s age, from the eldest to the youngest.