I take the fees of one daycare child and automatically put them in my savings account so that I have savings to pay at income tax time. I also take $100 every month and put it into my general savings (would like this to be more, but it is all I can afford right now). I also budget to have about $50 a month available for daycare expenses (equipment, toys, toilet paper, etc), though I don't necessarily spend that amount every month.