When I became a CM I worked out my fees based on how much I need to earn in order to make ends meet. This has to include all overheads, professional fees, materials, etc and any non-working periods such as sickness and holidays need to be accounted for too. This then has to be balanced against the average cost of childcare in the local area. I have to make a living and I'd be a fool not to my contingencies for periods where I'm not working.
I charge £4 p/hr for the two children I have before school and after school (7am to 9am and then 3pm to 5pm), it's a slightly higher rate than my standard rate because I'm keeping their slots during the day when they're at school (I could full them but no one wants 9 til 3, they want either wrap around or all day). For all day care for the younger ones/school holiday care for the school age children it is £3.50 p/hr.
These fees include all meals, snacks, crafts, fruit, drinks, playgroup fees and free outings such as to the park or the museum.
The parents sign the children in and out with the times noted and I invoice them at the end of each month for the hours used. This includes hours contracted but not actually used. For example, child A's mum finished work early and decided to collect him at lunchtime. I usually have him 7am til 5pm. She was invoiced to 5pm because these are the agreed hours and I was available for work.
If a child is sick I charge for whatever hours I would have had them that day, and for any subsequent days they are off (I have time limits for certain illness and infections), again because I am available for work and I am holding their place open for them.
If the parent takes holidays outside of my holiday periods then I charge for these too because I expected to be paid for those days as per our contract.
I am a highly trained professional. I didn't just qualify and call it done, I continually improve on my skills and my learning. I provide quality care in a safe nurturing environment and I genuinely enjoy the company of the children I'm looking after. That quality costs and I don't see why I should sell myself short or be considered deceitful.