Question juridique clé
Whether writing a dissertation counts as a full work quota under § 26b JHG/ZH for childcare contributions
Solution extraite
No. Dissertation work is not treated as a work quota within the meaning of the cantonal provision.
Motifs extraits
The court upheld the cantonal interpretation that only an objectively employment-equivalent activity can count; a person already qualified for employment cannot equate dissertation writing with gainful work.