Publication - Advice and guidance
Funding follows the child and the national standard for early learning and childcare providers: guidance for setting sustainable rates from August 2020
This document provides guidance to enable local authorities to set a sustainable rate that is paid to funded providers in the private and third sectors.
Annex A: Description Of Costs Relating To The Cost Of ELC
| Employee Costs |
|---|
| Employee Costs: Salaries & Wages (including National Insurance & pension costs and holiday / sickness cover) |
| Employee Costs: travel |
| Employee Costs: training |
| Employee Costs: staff advertising and recruitment |
| Employee Costs: miscellaneous staff costs |
| Total Employee Costs |
| Property Costs |
| Capital Repayment / Loans |
| Capital Refurbishment |
| Insurance |
| Ordinary Repairs / Maintenance |
| Upkeep of Grounds |
| Furniture & Fittings |
| Heating & Lighting |
| Cleaning |
| Other Property Costs (please specify) |
| Total Property Costs |
| Supplies & Services |
| Provisions |
| Other Supplies for Children |
| Equipment and supplies for education / activities / sport |
| Catering supplies |
| Other Supplies / Services Maintenance Contracts |
| Total Supplies & Services |
| Administration Costs |
| Printing and Stationery |
| Telephones / Mobiles / ICT |
| Audit / Legal Fees |
| Other Admin Costs - Bank Charges / Publicity / Marketing |
| Total Administration Costs |
| External Service Costs |
| Registration Fee for Care Inspectorate |
| Other Supports (please specify) |
| Total Direct Service Costs |
| Operational Cost of Service |
| Profit / Surplus (£) |
106. Local authorities may want to request a detailed breakdown of staffing costs (an example is shown in Appendix 2), as this is generally the biggest cost driver and determines affordability of the real Living Wage and other policy impacts.
Contact
Email: euan.carmichael@gov.scot
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