Child Care Subsidy on $100,000 Family Income
How much CCS you get, what child care costs after subsidy, and how to maximise your entitlement on a $100,000 household income. 2025-26 rates.
Your CCS Rate
86%
On a family income of $100,000, the government pays 86% of the hourly rate cap — you pay the rest.
Family Income
$100,000
Subsidy Rate
86%
Daily Subsidy
$120.40
on $140/day fee
Daily Out-of-Pocket
$19.60
you pay this
Your Out-of-Pocket Child Care Costs
Based on centre-based day care at $140/day (typical full-day rate)
| Days/Week | Daily Cost | Subsidy Pays | You Pay (Daily) | Weekly Cost | Annual Cost |
|---|---|---|---|---|---|
| 3 days | $140.00 | $120.40 | $19.60 | $58.80 | $2,940 |
| 4 days | $140.00 | $120.40 | $19.60 | $78.40 | $3,920 |
| 5 days | $140.00 | $120.40 | $19.60 | $98.00 | $4,900 |
Hourly Rate Cap — What Gets Subsidised
The 86% subsidy is calculated on the hourly rate cap, not your actual fee. If your provider charges more than the cap, you pay the difference on top.
| Care Type | Hourly Cap | Max Hourly Subsidy (86%) |
|---|---|---|
| Centre-based day care | $15.00/hr | $12.90/hr |
| Family day care | $13.73/hr | $11.81/hr |
| Outside school hours care | $13.73/hr | $11.81/hr |
Activity Test — Hours You Need to Work or Study
The activity test determines how many hours of subsidised care you can access per fortnight. Recognised activities include paid work, study, training, volunteering, and looking for work.
| Activity Hours (per fortnight) | Subsidised Hours | Approx Days/Week |
|---|---|---|
| 8-16 hours | 36 hours/fortnight | ~2 days |
| 16-48 hours | 72 hours/fortnight | ~3 days |
| 48+ hours | 100 hours/fortnight | ~5 days |
If both parents are working 48+ hours per fortnight, you can access up to 100 subsidised hours. The lower activity parent determines the entitlement.
Could You Increase Your Subsidy?
Your family income of $100,000 puts you at a 86% subsidy rate. If you could reduce your assessable income by $5,000 (for example, through salary sacrifice to super or additional tax deductions), your CCS rate would increase to 87%. That could save you hundreds of dollars per year in child care costs.
How Child Care Subsidy is Calculated on $100,000
Step 1: Your combined family income of $100,000 determines a subsidy rate of 86%. The rate decreases by 1% for every $5,000 of income above $80,000. You are $20,000 above the $80,000 threshold.
Step 2: The subsidy is applied to the hourly rate cap (e.g., $15.00/hr for centre-based care), not the actual fee. If your provider charges more, you pay the gap.
Step 3: The CCS is paid directly to your provider. You only pay the out-of-pocket amount. At the end of the financial year, your subsidy is reconciled based on actual income.
Step 4: The activity test limits how many subsidised hours you can access. Both parents (or carers) must meet the test — the lower activity level determines your entitlement.
CCS Rate by Family Income (2025-26)
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General information and estimates only — not financial, tax, or legal advice. Always verify with Services Australia.