Nope. I add it on the bottom of their receipt in red just for information purposes, but it states right in my contract that they are not to be claimed as daycare fees. At a centre, if you pick up late, you hand the late fees in cash right to the staff member who had to stay after closing for you. For paying late, that is a penalty. I do the books for my husbands business and any late penalties for late payment are not included as an expense. Late payment/pick up fees are not payment for childcare, it is a penalty for breaking the rules.