Parents are supposed to pay by the week...period. You are shorting yourself by not doing this. Call around and you'll find that every center and other home situation charges a weekly fee no matter how many days the child is there or not there. Tell them you are changing your policy starting January first 2014. Then stick to it. IF they don't pay Monday morning for the whole week Junior goes back home with them.
D., if you advertise or take kids who get subsidized by the state you'll have a waiting list. Parents who don't value their child care provider and pay their bill in advance don't get to stay working very long, they get fired for missing work once they don't pay their child care bill and they don't have it anymore.
I think you have a kind heart and you don't want to miss the kiddo's you love BUT the parents have to understand that you have to pay the bills regardless of them being there or not. Being open for business means being open.
There are 6-7 legal holidays, New Years, Easter Sunday (if you are open on weekends), Memorial Day, 4th of July, Labor Day, Thanksgiving Day and Friday (if you're only open weekdays), and Christmas Day.
If you close on any other days or take a yearly vacation you need to rethink that. If you use a substitute you still get paid for those days and make money and don't have angry parents who have to find alternative care more days than they should.
You should schedule appointments and days off but provide a substitute caregiver. We have a program that is through a local business. They get a list together of every person who wants to work part time, on an on call sort of way. They have the required 20 hours of training, CPR/First Aid, back ground checks for child care, etc....they have been trained and are certified to work for you. Usually, since a company did this program, there is a set rate for them working such as they must be paid $7.25 per hour. They should be paid cash for the full amount, since they are contract labor and not an actual employee you do not hold taxes or SS from their wages. They are responsible for that just as a plumber or an electrician would also be contract labor.
This way the kids stay where they know everything, this person can come work with you during your regular times so they can learn your routine, and they can get to know the kids so they won't be a shock to them.
Then you can take a doc's appointment and go to lunch if you want. Anything.