As of 2004, parents can work without losing their entitlement to the parental allowance. However, doing so before the child is two years and attending a pre-school facility for more than 46 hours/month prevent parents from receiving the full amount. Combined with the lack of creches, most working mothers have to rely on family provided childcare. The favourable fiscal treatment of families with children implies that, when cash benefits are taken into account, the tax burden for the average one-earner married couple with two children becomes negative because cash benefits exceed the income tax and social security payments otherwise due.