Statements of entitlement

Providers must issue a statement of entitlement to families who get Child Care Subsidy (CCS) at their service.

On this page:

Providing a statement of entitlement

You must provide a statement of entitlement to families who get CCS at your service every fortnight.

The statement of entitlement helps families understand the relationship between:

  • their sessions of care
  • their CCS amount
  • the amount withheld
  • the fee you charge.

You can only issue a statement of entitlement for care that has already occurred. You should not issue them in advance based on estimates. This is because a family’s CCS entitlement can vary for a range of reasons.  

When and how you invoice families is an individual business decision.  

Issuing a statement of entitlement is a requirement under Family Assistance Law. We may take compliance action if you fail to meet your obligations.

What to include

The below table outlines what a statement of entitlement must include.

DetailsWhat to include
Statement details
  • Name of the individual to whom the statement is issued.
  • Name of the child/ren to whom sessions of care were provided.
  • Unique identifier on each child's enrolment.
  • Date of issue.
  • Start and end dates of the statement period.
Provider and service details
  • Name of the provider.
  • Any business name of the service registered with the Australian Securities and Investments Commission.
  • Australian Business Number (ABN) for the provider.
  • ABN for the service (if different to the provider).
  • Unique identifier for the provider and the service.
  • For Family Day Care or In Home Care:
    • the name and unique identifier of each educator who provided care during the statement period
    • which sessions of care the educator provided.
Sessions of care
  • Daily and weekly totals of the number of hours of care provided during the statement period, including start and end times for each session of care.
  • Daily and weekly totals of the number of physical attendance during the statement period, including start and end times of the physical attendance.
  • The sum of allowable and additional absences for the statement period.
  • The sum of allowable and additional absences cumulatively for the financial year.
Fees
  • Hourly session fee for each session of care in the statement period.
  • Daily and weekly totals of the amount of all fees charged during the statement period.
  • Information about the type and amount of any discounts or refunds applied
  • Information about the type and amount of prescribed third-party and provider-funded discounts applied.
Fee reduction amounts
  • The number of hours for which the fees were reduced, or for which the individual otherwise received the benefit of the fee reduction.
  • The total of the fee reduction amounts of which the provider was given notice by the department.
  • A breakdown of the amounts of fee reduction for each session of care and whether it related to the payment of the Child Care Subsidy or Additional Child Care Subsidy.
Actual attendance
  • Actual in and out times for all sessions, except absences.