There are plenty of home day cares in my location so it is quite competitive. As a result, when I began last year, I offered parents 10 days vacation as well as 5 sick/personal days. I charge for all stat holidays as well as 15 days vacation for me per calendar year. Because fees are due in advance, once a child takes a personal/sick day, I just adjust the following pay to exclude one days pay. I have honestly had parents tell me that the no charge days I allow is a huge bonus and really, it's not that big of a loss, certainly worth gaining business over it!!