VSO staat voor voorschoolse opvang, de opvang voor aanvang schooltijd voor kinderen die naar de (basis)school gaan. Dus tussen 4 en circa 13 jaar. Het recht op kinderopvangtoeslag eindigt wanneer het kind start op het middelbaar onderwijs.
VSO vormt samen met de NSO (naschoolse opvang) de BSO (buitenschoolse opvang) .
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