Legal Framework for Early Childcare in the Workplace: A Review of Decree 48 of 2026
Labour legislation is a key pillar in balancing the interests of all parties involved in the production process. It ensures that workers’ social and economic rights are protected without compromising development requirements. In this context, there is growing interest in creating a work environment that supports women, particularly given the challenges of balancing work and childcare.
In this regard, Decree 48 of 2026, which regulates workplace nurseries, provides a binding legal framework for employers’ obligations and sets out the technical and administrative requirements necessary to ensure the quality of early childhood care services provided within the workplace or through contracts with specialist providers.
The significance of this Decree lies in the fact that it is not merely an administrative measure, but rather embodies a modern legislative approach that reinforces the principles of social life, supports family stability, and improves the standard of care provided to children, thereby having a positive impact on the efficiency and sustainability of the labour market. This article aims to analyse the provisions and outline the scope of application and legal and practical implications of the Decree.
This Decree is based on the provisions of the Labour Law 14 of 2025, the Children’s Law 12 of 1996, and the relevant legislation stipulating the need to provide a suitable working environment for working women, particularly regarding childcare. The Decree is a practical expression of the state’s commitment to protecting mothers and children and promoting women’s participation in the labour market.
The Decree stipulates that employers with 100 or more female employees at a single site shall establish a nursery on the premises or use a licensed nursery to care for the children of female employees under the age of four. However, the nursery shall be suitable for children with disabilities.
Furthermore, premises with fewer than 100 female employees, provided they are located within a single geographical area with a radius not exceeding 500 metres, are required to collaborate to establish a shared premises or to use an existing licensed premises.
The Decree sets out a series of requirements that must be met by nurseries, in addition to the general specifications for premises used as nurseries, including location, building, capacity, equipment, facilities, and health requirements. The most important of these are:
1. It should be as close to the workplace as possible.
2. It must be suitable and designed specifically for the care of working women’s children.
3. It must be suitable for children with disabilities.
4. Location must not be adjacent to any part of the workplace where substances that cause air pollution—such as fumes, smoke, dust, or other liquid or solid waste—are present or generated, or where operations are carried out that produce noise.
Any employee wishing to make use of the nursery services provided by their employer must pay a monthly contribution, as follows:
- (4%) of the pay for the first child.
- (3%) for a second child, if born at the same time as the first child.
- (2%) for a third child, if there is one, in addition to the first and second children.
The employee is responsible for the full cost of childcare after the third child.
1. Enabling working women to continue working without neglecting their family responsibilities.
2. Protecting children and ensuring they are brought up in a healthy and safe environment.
3. Achieving a work-life balance in the workplace.
4. Promoting corporate social responsibility.
In conclusion, Decree 48 of 2026 is not merely a procedural regulation governing the role of nursery facilities within workplaces. Rather, it represents a significant legislative step that reflects a genuine shift in the legislature’s philosophy towards adopting a comprehensive approach to social protection. This approach strikes a balance between the demands of production and considerations of social justice. The Decree has successfully established clear guidelines that hold employers accountable for playing an active role in supporting early childhood care. This, in turn, helps to empower working women and strengthen family stability, which inevitably contributes to workplace efficiency and sustainability.
However, the success of this regulation depends on its proper implementation and ongoing monitoring. It is also essential to raise legal awareness of its provisions amongst the parties involved in the employment relationship, thereby ensuring that its intended purpose is achieved in practice.
In this context, the pivotal role of professional law firms—notably Sadany & Partners Law Firm—is crucial in providing the necessary legal support and advice, raising awareness amongst business owners and employees regarding the obligations and rights arising from this decision. In addition, they play a key role in monitoring its practical implementation and resolving any legal issues that may arise.
As such, this Decree serves as a model for the development of labour legislation towards greater inclusivity and fairness. It lays the foundations for a modern work environment that values human dignity and supports the pursuit of sustainable development.