Business Plan for a Daycare: Template & Tips

Business Plan for a Daycare: Template & Tips

You want to start a daycare? Then you need a business plan — whether you're applying for a bank loan, asking a foundation for support, or trying to convince the municipality of your project. A good business plan shows that you don't just have a pedagogical concept, but that you also know how your operation works financially.

This guide walks you through every chapter of a daycare business plan, gives you concrete figures for Switzerland, and shows you common mistakes to avoid. Whether you're planning a small daycare with 12 places or a larger facility with 40 places — the structure is the same.

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Why a Business Plan Is Essential

Many daycare founders think: "I know childcare — why do I need a business plan?" The answer: because other people are supposed to give you money. And they want to see numbers.

Who Wants to See the Business Plan?

• Banks: For a loan or mortgage, you need a detailed financial plan
• Municipalities: Many municipalities award deficit guarantees or start-up funding — but only with a solid business plan
• Foundations: Organisations like the Jacobs Foundation or the AVINA Foundation support daycare projects but require a professional application
• Investors: Private investors want to understand the business model and assess the return
• You yourself: The business plan forces you to think through every detail of your project — and shows you whether it works before you invest CHF 100,000

More on the overall process of starting a daycare in our guide Starting a Daycare in Switzerland.

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Structure of a Daycare Business Plan: The Outline

A convincing daycare business plan follows a clear structure. Here is the recommended outline:

1. Executive Summary
2. Background and Vision
3. Market Analysis and Needs Assessment
4. Operating Concept
5. Organisational Structure and Personnel
6. Marketing and Customer Acquisition
7. Legal Form and Licences
8. Financial Plan
9. Risks and Mitigation Measures
10. Appendix

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1. Executive Summary

The executive summary is the most important chapter — and should be written last. It summarises the entire business plan in 1–2 pages. Bank and foundation staff often only read this chapter.

What to Include

• Business idea: What kind of daycare do you want to start? Where? For how many children?
• Market need: Why is this daycare needed? (Waiting lists, population growth, insufficient places)
• Pedagogical concept: What makes your offering stand out?
• Legal form: Association, GmbH (limited liability company), cooperative?
• Financing: How much start-up capital do you need? Where does it come from?
• Break-even: When will the daycare cover its costs?
• Team: Who is behind the project?

Tip: Write the executive summary so that a non-specialist can understand what you're planning. No jargon, no long sentences. Clear, precise, convincing.

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2. Market Analysis: Assessing Demand in the Municipality

The market analysis answers the central question: Is your daycare needed? A thorough analysis convinces banks and municipalities.

Data Sources for the Needs Assessment

• Municipality: Ask the municipal administration about the current care rate and the waiting lists of existing daycares
• Federal Statistical Office (FSO): Population statistics, birth rate, projections
• Cantonal authority: Many cantons publish reports on non-family childcare
• Existing daycares: How many are there already? How long are their waiting lists?

Market Analysis Checklist

Question	Data source
How many children (aged 0–6) live in the municipality?	FSO, municipality
What is the current care rate?	Canton, municipality
How many daycare places already exist?	Canton, own research
How long are the waiting lists?	Existing daycares
How is the population developing?	FSO projections
Are there new housing developments or growth areas?	Municipality, spatial planning

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3. Operating Concept

The operating concept describes how your daycare works.

Pedagogical Concept

• Which approach do you follow? (Montessori, Reggio Emilia, situation-oriented, forest pedagogy)
• What does everyday learning look like?
• How do you handle multilingualism?
• How do you manage the settling-in process?

Daily Structure (Example)

Time	Activity
07:00–08:30	Arrival, free play
08:30–09:00	Morning circle
09:00–09:30	Morning snack
09:30–11:00	Guided activity / garden time
11:30–12:15	Lunch
12:15–14:00	Rest time / nap
14:00–15:00	Free play / creative time
15:00–15:30	Afternoon snack
15:30–18:00	Garden time, pick-up

Meals

• Own kitchen or catering?
• Organic food? Regional ingredients?
• How do you handle allergies and special dietary needs?

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4. Organisational Structure and Personnel

Personnel is the biggest cost factor of a daycare (60–80% of ongoing costs).

Staff-to-Child Ratio

The staff-to-child ratio is regulated at cantonal level. Typical values:

Age group	Staff-to-child ratio
Infants (0–18 months)	1:3 to 1:4
Toddlers (18 months – 3 years)	1:5 to 1:6
Children (3–6 years)	1:8 to 1:10

Staffing Plan for a 24-Place Daycare

Position	Employment percentage	Gross salary/year (approx.)
Daycare manager (HF diploma)	80–100%	CHF 85,000–100,000
Group leaders (FaBe EFZ) x 2	2 x 80%	2 x CHF 65,000–75,000
Carers (FaBe EFZ) x 2	2 x 60–80%	2 x CHF 55,000–65,000
Apprentice (FaBe) x 1	100%	CHF 15,000–22,000
Cook (part-time)	50%	CHF 28,000–35,000
Total personnel costs		approx. CHF 420,000–500,000/year

On top of this come payroll add-ons of approx. 15–18% (AHV, BVG, UVG, KTG, FAK).

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5. Financial Plan: The Heart of the Business Plan

Investment Plan (Start-Up Costs)

Item	Cost (approx.)
Renovation of premises	CHF 30,000–100,000
Furniture (beds, tables, chairs, shelving)	CHF 15,000–30,000
Play materials and educational resources	CHF 5,000–10,000
Kitchen equipment	CHF 10,000–25,000
Garden/outdoor area	CHF 5,000–20,000
IT and administration	CHF 3,000–5,000
Safety (fire protection, first aid)	CHF 2,000–5,000
Licensing process and consulting	CHF 3,000–8,000
Formation costs (legal form, notary)	CHF 2,000–5,000
Reserve (10%)	CHF 8,000–20,000
Total start-up investment	CHF 80,000–230,000

Ongoing Monthly Costs

Item	Monthly (approx.)
Personnel costs incl. add-ons	CHF 40,000–50,000
Rent and utilities	CHF 4,000–8,000
Food (groceries)	CHF 2,000–3,500
Insurance	CHF 300–600
Consumables	CHF 500–1,000
Administration and accounting	CHF 500–1,500
Cleaning	CHF 500–1,200
Marketing	CHF 200–500
Maintenance and repairs	CHF 300–600
Total ongoing costs/month	CHF 48,000–67,000

Revenue Model: Income

A daycare's income consists of:

1. Parental contributions: Depending on the municipality and subsidy model, parents pay between CHF 20 and CHF 150 per day per child.
2. Subsidies: Direct contributions, deficit guarantees, or childcare vouchers. More on this in the guide Subsidies for Providers.

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3-Year Projection: Example Calculation for a 24-Place Daycare

Assumptions

• 24 places, of which 18 occupied in year 1 (75%), 22 in year 2 (92%), 24 in year 3 (100%)
• Average daily rate: CHF 120 (mix of private and subsidised)
• 240 operating days per year
• Subsidies: CHF 100,000/year from year 2

Item	Year 1	Year 2	Year 3
Occupied places (avg.)	18	22	24
Parental contributions	CHF 518,400	CHF 633,600	CHF 691,200
Subsidies	CHF 50,000	CHF 100,000	CHF 100,000
Total income	CHF 568,400	CHF 733,600	CHF 791,200
Personnel costs	CHF 520,000	CHF 540,000	CHF 560,000
Premises costs	CHF 72,000	CHF 72,000	CHF 74,000
Food	CHF 30,000	CHF 36,000	CHF 40,000
Other costs	CHF 48,000	CHF 50,000	CHF 52,000
Total costs	CHF 670,000	CHF 698,000	CHF 726,000
Result	-CHF 101,600	+CHF 35,600	+CHF 65,200

Conclusion: A loss should be expected in the first year. From year 2 onwards, the daycare can break even. You must plan for this start-up loss in your financing. Details in the guide Financing a Daycare Start-Up.

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Common Mistakes in the Business Plan

1. Overly Optimistic Occupancy Forecast

Mistake: "We'll be fully booked from day one." — That almost never happens. Better: Plan for 60–75% occupancy in the first year.

2. Underestimating Personnel Costs

Mistake: Only calculating gross salaries, forgetting payroll add-ons. Better: Add 15–18% on top of gross salaries.

3. No Liquidity Reserve

Mistake: Spending the entire start-up capital on renovation. Better: Keep at least 3–6 months' operating costs as a reserve.

4. Counting on Subsidies as Certain

Mistake: Including subsidies in the plan without a binding commitment. Better: Calculate first without subsidies.

5. No Plan B

Mistake: Presenting only a best-case scenario. Better: Create three scenarios: best case, realistic case, and worst case.

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Tips for a Convincing Business Plan

• Be honest: Conservative projections are more credible than unrealistic growth fantasies.
• Show your team: A competent team is more convincing than any number.
• Use local data: The more specific your market analysis, the more convincing.
• Get help: Cantonal banks offer free start-up advice. kibesuisse has experience with daycare start-ups.
• Visualise: Tables, charts, and overviews make the plan easier to read.

Further information on choosing the right legal form and on rate calculation can be found in our specialised guides.

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Conclusion: Your Business Plan Is Your Foundation

A good business plan is more than a mandatory document for the bank — it's your compass. It forces you to think through every detail of your project before you invest the first franc.

The key points:

1. Market analysis first: Make sure there is genuine demand
2. Plan personnel costs realistically: They account for 60–80% of your costs
3. Secure liquidity: Plan for the start-up loss in the first year
4. Three scenarios: Best case, realistic case, worst case
5. Perfect the executive summary: It determines whether anyone reads on

Ready to tackle your daycare start-up? On kizi.ch for providers you can create a profile even before opening and make your offering visible.

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Sources: kibesuisse — Swiss Childcare Association, Federal Social Insurance Office (FSIO), Swiss Trade Association (sgv), cantonal authorities for non-family childcare, SECO — Company Formation Checklist, Jacobs Foundation. As of: February 2026.