Unless you have other part time kids that come later in the morning and go home just after lunch then the school age kids are taking one of your five spaces anyways. Which means you might as well get paid for PD days, school breaks etc. Now whether you want them all summer is another issue and if you have mosty young ones it is ok to suggest to parents that they put the child into a summer camp but let them know right away that that is your plan since they need to register starting soon.

I do know caregivers that have school aged for before and after but do not take them for PD or school breaks because they do have other part time kids that use the space from 9-3 while they are gone. Many parents use leave days to stay home with the kids and some facilities/museums/etc offer pd day programs they can use. As well some days they can get an older teen also on a PD day to help out although the days don't always coordinate.

So answer is no you don't have to take them for PD days but you have to make that part of the conversation at the interview. If you are not planning to take them for any full days is it really worth your while to give away two of your 5 spaces to a child only there for a couple hours a day.