Childminder invoice template

How do childminders usually invoice?

Childminders invoice parents monthly in advance for the contracted days or hours, with funded hours shown as a deduction and consumables such as meals and nappies itemised separately as the funding rules require, and are paid by bank transfer or through tax-free childcare and voucher schemes that need the childminder's registration number. Late collection and retainer fees for holidays are charged under the signed contract. Payment is due on the first of the month.

Childminders in this example are paid on receipt. Hourly rates run from £6 to £10. A full day is typically £55 to £90.

What should a childminder put on an invoice?

Beyond the legal basics, childminders should:

• Invoice monthly in advance with the contracted days or hours and the child's name.
• Show funded hours as a deduction and itemise consumables separately, as the local authority requires.
• Include your Ofsted registration number; tax-free childcare and voucher payments need it.
• Charge late collection and holiday retainers under the contract as separate lines.

Every UK invoice, whatever the trade, must also show:

• a unique, sequential invoice number
• your business name and address (and company number if you trade as a limited company)
• the client’s name and address
• the invoice date and, for VAT invoices, the date of supply if different
• a clear description of each item of work or goods
• the amount due and when it must be paid
• your VAT number, the VAT rate per line and the VAT total, if you are VAT registered

Do childminders charge VAT?

Childcare provided by an Ofsted-registered childminder (or the equivalent regulator in Scotland, Wales and Northern Ireland) is exempt from VAT as a welfare service, so no VAT is charged and none appears on the invoice. Funded hours for 2, 3 and 4 year olds are paid by the local authority and any consumables or extras charged to parents must be itemised separately under the funding rules. Unregistered care is not exempt, but is also rarely large enough to reach the £90,000 threshold.

Because this income is exempt or zero rated, the Flat Rate Scheme is rarely useful: exempt sales count in flat rate turnover but earn no VAT, and zero rated sales mean you would pay flat rate VAT on income that carries none. The sector listed above (Social work, 11%) applies only if you register for other taxable income.