Studies in social neuroscience and brain imaging that have investigated the neural basis of human empathy reveal that the development of empathy is rooted in early infancy, well before the emergence of verbal abilities and more complex capacities in in social understanding (Tousignant, Eugène & Jackson, 2017). The key focus of this article is to demonstrate how experiences and interactions in the earliest months of life impact on neural circuits, overall brain development and, in particular, the development of empathy and altruist motivation in children from birth. Guidance on supporting empathy in early childhood education and care practice through responsive reciprocal relationships is also offered.