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
Ordinary Repairs / Maintenance
Upkeep of Grounds
Furniture & Fittings
Heating & Lighting
Other Property Costs (please specify)
Total Property Costs
Supplies & Services
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.



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