Investment Cost Allowance for Care Services in NRW: Calculation, Deadlines & Tips
Outpatient care services in North Rhine-Westphalia benefit from a state-level investment cost allowance under the Senior and Care Act (APG NRW), which can be applied for directly through the local social welfare authority. Unlike in some other federal states, licensed outpatient services in NRW receive a state-level investment cost allowance upon application directly from the local social welfare agency (e.g., the Social Services and Youth Welfare Office of the City of Düsseldorf).
Outpatient care services require a robust investment strategy: vehicles, IT infrastructure, mobile devices, medical equipment, and office premises are vital for operations, but capital-intensive.
The financing of care facilities adheres to the nationwide system of dual financing:
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- Operating costs: These are refinanced through long-term care insurance remuneration paid by the nursing care insurance funds (Pflegekassen).
- Investment costs: Financial responsibility for these lies with the federal states.
How does the investment cost allowance for care services in NRW work?
In NRW, public funding for outpatient care facilities is not calculated based on individual purchases, but on the service hours provided in the previous year and billed to long-term care insurance funds or aid schemes (Beihilfe).
- Flat-rate amount: The funding rate in NRW is €2.15 per full billed service hour (pursuant to SGB XI).
- Calculation base (previous-year principle): The basis for the application in the current year is the services actually provided and billed during the preceding calendar year (verified, among other things, by the trial balance of account class 4, account group 40 in accordance with the Care Accounting Regulation – PBV).
- Important prohibition on deduction (no double burden): If a care service claims state funding under Section 12 APG NRW, it enters into a legally binding commitment not to bill separate capital costs pursuant to Section 82 (2) Nos. 1 and 3 SGB XI to individuals in need of care during the funding period.
Step by step: Calculation according to the guidelines of the City of Düsseldorf
Using the official calculation sheet of the City of Düsseldorf (Annex 1 to the application – Form 50/3/200a) (German language only) as an example illustrates how precisely service hours must be determined:
1. Recording the billed euro amounts (previous year)
First, the revenues billed to statutory/private long-term care insurance funds and aid offices (Beihilfestellen) are recorded separately:
a) Services based on care service packages (excluding LK 15, 15a, and 31–33)
b) Flat-rate home visit fees (LK 15 and 15a)
c) Hourly billing for basic care and domestic assistance
d) Hourly billing for domestic care assistance and LK 31–33
e) Hourly billing for substitute care / respite care (Section 39 SGB XI)
Practical tip: If there were changes in remuneration rates during the previous year (e.g., a new point value or an adjusted minute rate under Section 89 SGB XI), a separate calculation form must be completed for each remuneration period.
2. What counts – and what does not?
Not all revenue generated by a care service is eligible for funding.
- Eligible items include: In-kind care benefits (Section 36 SGB XI), flat-rate home visit fees, consultation visits (Section 37 (3) SGB XI), services under Section 38a SGB XI (provided the presence staff is supplied by the care service), respite care (Section 39 SGB XI), and the relief amount (Section 45b SGB XI) exclusively for care degree 1, provided it was used for outpatient nursing services (basic care).
- Non-eligible items include: Private self-pay patients, co-payments exceeding the benefit scope of Section 36 SGB XI, services billed to the social welfare office, services financed privately from care allowance (Pflegegeld), uninsured individuals, and the relief amount (Section 45b SGB XI) for care degrees 2 to 5.
3. Conversion into service hours and funding amount
The mathematical conversion is carried out on page 2 of Annex 1:
- Care service packages (a and b): The billed euro amount is divided by the agreed point value (including the point value for refinancing the training levy, if applicable). The total points are divided by 10 (= service minutes) and then divided by 60 (= service hours (1)).
- Hourly billing (c to e): The euro amounts are divided by the respective minute rate (and by 60) or divided directly by the hourly rate (= service hours (2)).
- Lump sum: The total of service hours (1) + (2) is multiplied by €2.15.
Attestation & Deadlines: Why March 1 (and not May 31) is crucial
In practice, reporting and proof-of-claim deadlines in nursing care financing are often confused. For the investment cost allowance for care services in NRW, a strict preclusion deadline applies:
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- Application deadline is March 1 of the application year: The application for investment cost funding must be submitted anew each year and be received in full no later than March 1 by the competent social welfare office (in Düsseldorf: Amt für Soziales und Jugend, Willi-Becker-Allee 8). Informal applications submitted merely to observe the deadline are inadmissible; late applications will be rejected. (Exception: Newly established care services may submit an application up to December 31 in the year operations commence.)
- Mandatory attestation by March 1: While in some areas supporting documentation may be submitted until the end of May, the City of Düsseldorf requires (pursuant to Item 3 of application form 50/3/200) that the attestation of factual and mathematical correctness must be submitted no later than March 1. (Note: A few municipalities in NRW allow an extension until May 1 to submit the attestation – but Düsseldorf strictly enforces March 1.)
- Who is authorized to issue the attestation? The calculation form (Annex 1) must be signed and stamped both by the authorized representative of the care service and by a tax advisor, an auditor / certified public accountant, or the competent umbrella welfare association.
Consequences for your accounting: In order for us as your tax consultancy firm to verify the trial balance (account group 40) and issue the attestation in good time before March 1, your financial and billing figures for the previous year must be fully available in January or at the latest by early February.
Checklist: Required documents for the application (Düsseldorf example)
For a complete application to the City of Düsseldorf, the following documents must be submitted:
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- Application form (50/3/200) with details regarding the operating agency, institutional identifier (IK number), shared living arrangements (if applicable), and bank details.
- Attestation including calculation (Annex 1 – Form 50/3/200a), fully completed and signed by both parties (care service + tax advisor/auditor/umbrella association).
- Trial balance of account class 4 (account group 40 only) detailing all relevant bookings from the previous year as accounting proof.
- Care supply contract pursuant to Section 72 SGB XI (copy, if the current version is not already on file).
- Proof of authorization of representation / power of attorney (in case of changes compared to the previous year).
Notice regarding record retention & reporting obligations: All auditable records must be retained for at least 10 or 8 years. Furthermore, any changes such as relocation, change of operator, change of legal form, or business closure must be reported to the social welfare office immediately, as failure to do so may result in clawback claims (Section 50 SGB X).
Digitalization & Telematics Infrastructure (TI)
In addition to the ongoing investment cost allowance under APG NRW, outpatient services should take advantage of the reimbursement regulations for the telematics infrastructure (TI). Initial equipment expenses (connectors, card terminals, mobile components) and recurring operating costs are refinanced through separate funding agreements, providing extra relief for your investment budget.
Conclusion & support from s&w Steuerberatung
The investment cost allowance in NRW is a vital liquidity support – but it requires clean account allocation in care accounting (PBV) and strict timing at the beginning of the year.
Our recommendation for our existing clients: Coordinate your year-end financial statements and billing data for account group 40 with us early in January. We will review your service hour calculation in accordance with APG NRW requirements, issue the required attestation for the City of Düsseldorf or your competent municipality, and ensure that all documents are submitted on time prior to March 1.
Contact us today for a non-binding consultation!
Sources: City of Düsseldorf, Mettmann District, Unna District
Photos: AI-generated
Disclaimer: We accept no liability for the accuracy and completeness of this information. The information provided here does not constitute actionable advice.
