I charge $35 per day and give receipts as well. I charge the same rate for whatever age your child is, a spot is a spot. When I offer (and its not very often) a half day the rate is $25. My full time and part time rates are the same, which I'm thinking of changing. I am considering increasing my part time rates since families keep telling me its not easy to find someone who will take their child say 2-3 days per week instead of the full 5. Hope that helps. Oh and I'm in Ontario.