Oooooooh..... I would LOVE to say, give her a break on fees for a bit, and tell her to pay in full again as soon as things get sorted out.
UNFORTUNATELY; that is where issues usually begin. I don't want to be cynical, but I see it ending badly (ie; provider sees money getting spent elsewhere and gets upset, or mom gets back on her feet and decides that she likes the extra cash flow so doesn't start paying what she should and when she should). There goes the friendship, that's for sure!!
If a provider was going to do this I say that some guidelines need to be in place.
- decide in advance what the discount will be (not just "pay me what you can manage") because otherwise, those fees will be the first things to go unpaid
- decide in advance exactly how long this will last before the situation either goes back to regular fees or terminates
- agree that she will not discuss this with other dayhome parents, as it is none of thier business (and the sob stories may come out if others hear she is giving "breaks")
- ensure that her own budget and her family's needs are still going to be taken care of
- be completely honest with the parent that this IS impacting her income and is a serious favor, so that when things change it is important that she is honest about that part

Ugh... I hate that we assume the worst about people so often, but it is usually the childcare provider who gets screwed over first!!