{"id":105441,"date":"2026-07-08T13:01:23","date_gmt":"2026-07-08T07:31:23","guid":{"rendered":"https:\/\/seminarsonly.com\/news\/?p=105441"},"modified":"2026-07-08T13:10:53","modified_gmt":"2026-07-08T07:40:53","slug":"ccs-calculator","status":"publish","type":"post","link":"https:\/\/seminarsonly.com\/news\/ccs-calculator\/","title":{"rendered":"CCS Calculator 2026-27: Your Child Care Subsidy Rate"},"content":{"rendered":"<div style=\"background: #eef4fa; border-left: 4px solid #0b3d6e; padding: 16px 18px; border-radius: 6px; margin: 0 0 22px 0;\">\n<p style=\"font-size: 17px; line-height: 1.65; color: #22303c; margin: 0;\"><strong>Quick answer:<\/strong> Use the calculator below to estimate your Child Care Subsidy percentage and fortnightly gap fee under the 2026-27 rates that took effect on 6 July 2026. Families earning up to $88,520 get the maximum 90 percent subsidy, the rate falls by 1 percentage point for every $5,000 of income above that, and it reaches zero at $538,520.<\/p>\n<\/div>\n\t<div class=\"calchub\" data-calc=\"ccs\">\n\t\t<h3 class=\"calchub-title\">Child Care Subsidy calculator 2026-27<\/h3>\n\t\t<p class=\"calchub-note\">Uses the confirmed CCS income thresholds in effect from 6 July 2026: maximum 90 percent subsidy up to 88,520 dollars family income, reducing 1 percent per 5,000 dollars, reaching zero at 538,520 dollars.<\/p>\n\n\t\t<div class=\"calchub-field\">\n\t\t\t<label for=\"ccs-income\">Combined family income estimate (dollars per year)<\/label>\n\t\t\t<input type=\"number\" id=\"ccs-income\" min=\"0\" max=\"1000000\" step=\"1000\" value=\"120000\" inputmode=\"numeric\">\n\t\t<\/div>\n\n\t\t<div class=\"calchub-field\">\n\t\t\t<label for=\"ccs-fee\">Hourly fee your service charges (dollars)<\/label>\n\t\t\t<input type=\"number\" id=\"ccs-fee\" min=\"0\" max=\"100\" step=\"0.05\" value=\"14\" inputmode=\"decimal\">\n\t\t\t<span class=\"calchub-hint\">CCS is paid on the lower of your fee and the government hourly rate cap for your care type. Enter the cap below if your fee is above it.<\/span>\n\t\t<\/div>\n\n\t\t<div class=\"calchub-field\">\n\t\t\t<label for=\"ccs-cap\">Hourly rate cap for your care type (optional)<\/label>\n\t\t\t<input type=\"number\" id=\"ccs-cap\" min=\"0\" max=\"100\" step=\"0.01\" value=\"\" placeholder=\"Check Services Australia for your care type\" inputmode=\"decimal\">\n\t\t<\/div>\n\n\t\t<div class=\"calchub-field\">\n\t\t\t<label for=\"ccs-hours\">Hours of care per fortnight: <strong id=\"ccs-hours-val\">72<\/strong><\/label>\n\t\t\t<input type=\"range\" id=\"ccs-hours\" min=\"12\" max=\"120\" step=\"2\" value=\"72\">\n\t\t\t<span class=\"calchub-hint\">Under the 3 Day Guarantee every eligible family gets at least 72 subsidised hours per fortnight.<\/span>\n\t\t<\/div>\n\n\t\t<div class=\"calchub-field\">\n\t\t\t<label for=\"ccs-second\">Is this a second or younger child aged under 6 (with an older sibling also in care)?<\/label>\n\t\t\t<select id=\"ccs-second\">\n\t\t\t\t<option value=\"no\" selected>No, standard rate<\/option>\n\t\t\t\t<option value=\"yes\">Yes, higher rate applies<\/option>\n\t\t\t<\/select>\n\t\t<\/div>\n\n\t\t<div class=\"calchub-results\" aria-live=\"polite\">\n\t\t\t<div class=\"calchub-row calchub-row-total\"><span>Your CCS percentage<\/span><strong id=\"ccs-pct\">0<\/strong><\/div>\n\t\t\t<div class=\"calchub-row\"><span>Subsidy per fortnight (estimate)<\/span><strong id=\"ccs-subsidy\">0<\/strong><\/div>\n\t\t\t<div class=\"calchub-row\"><span>Your gap fee per fortnight (estimate)<\/span><strong id=\"ccs-gap\">0<\/strong><\/div>\n\t\t<\/div>\n\n\t\t<p class=\"calchub-disclaimer\">Estimate only. Actual CCS depends on your adjusted taxable income (which includes more than salary), the activity test or 3 Day Guarantee hours, the hourly rate cap for your care type, and the 5 percent withholding Services Australia holds back until balancing. Use your Centrelink account for an official assessment.<\/p>\n\t<\/div>\n\t\n<p style=\"text-align: center; margin: 0 0 22px 0;\"><img decoding=\"async\" style=\"max-width: 100%; height: auto; border-radius: 10px;\" 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\" alt=\"Child Care Subsidy example for 2026-27: a family income of 120,000 dollars gives an 83 percent subsidy rate\" width=\"480\" height=\"220\" \/><\/p>\n<div style=\"background: #fdf6e3; border-left: 4px solid #b8860b; padding: 16px 18px; border-radius: 6px; margin: 0 0 22px 0;\">\n<p style=\"font-size: 17px; line-height: 1.65; color: #22303c; margin: 0;\"><strong>TLDR:<\/strong> A family earning $120,000 gets an 83 percent CCS rate in 2026-27. On a $14 hourly fee for 72 hours a fortnight, that is roughly $836 of subsidy paid straight to the provider and a gap fee of about $171 a fortnight. Second and younger children under 6 get a higher rate of up to 95 percent, and the 3 Day Guarantee gives every eligible family at least 72 subsidised hours a fortnight.<\/p>\n<\/div>\n<div style=\"background: #f4f7fa; border: 1px solid #dfe5ec; padding: 16px 20px; border-radius: 8px; margin: 0 0 24px 0;\">\n<p style=\"font-size: 18px; font-weight: bold; color: #0b3d6e; margin: 0 0 8px 0;\">Table of contents<\/p>\n<ul style=\"font-size: 17px; line-height: 1.9; color: #0b3d6e; margin: 0; padding-left: 22px;\">\n<li><a style=\"color: #0b3d6e; text-decoration: underline;\" href=\"#rate\">How your CCS percentage is worked out<\/a><\/li>\n<li><a style=\"color: #0b3d6e; text-decoration: underline;\" href=\"#bands\">CCS rates by income<\/a><\/li>\n<li><a style=\"color: #0b3d6e; text-decoration: underline;\" href=\"#second\">The higher rate for second children<\/a><\/li>\n<li><a style=\"color: #0b3d6e; text-decoration: underline;\" href=\"#faq\">Common questions<\/a><\/li>\n<\/ul>\n<\/div>\n<h2 id=\"rate\" style=\"color: #0b3d6e; font-size: 26px; font-weight: bold; margin: 32px 0 14px 0; line-height: 1.3;\">How your CCS percentage is worked out<\/h2>\n<p style=\"font-size: 18px; line-height: 1.75; color: #333333; margin: 0 0 16px 0;\">Your subsidy percentage is based on your combined family adjusted taxable income, which includes more than salary: rental income, investment income, reportable fringe benefits and capital gains all count. The subsidy is then paid on the lower of your provider&#8217;s hourly fee and the government&#8217;s hourly rate cap for your care type, which means families at high-fee centres pay the full difference above the cap themselves.<\/p>\n<p style=\"font-size: 18px; line-height: 1.75; color: #333333; margin: 0 0 16px 0;\">Services Australia also withholds 5 percent of your subsidy during the year as a buffer, which is settled at balancing after you lodge your tax return. So your in-year gap fee is slightly higher than the raw calculation, and you may receive the withheld amount back later.<\/p>\n<h3><span style=\"color: #000080;\">Related Calculators<\/span><\/h3>\n<h4><a href=\"https:\/\/seminarsonly.com\/news\/redundancy-payment-calculator\/\">1. Redundancy Payment Calculator Australia<\/a><\/h4>\n<h4><a href=\"https:\/\/seminarsonly.com\/news\/australia-income-tax-calculator\/\">2. Australia Income Tax Calculator 2026-27<\/a><\/h4>\n<h4><a href=\"https:\/\/seminarsonly.com\/news\/australia-pr-points-calculator\/\">3. Australia PR Points Calculator<\/a><\/h4>\n<h2 id=\"bands\" style=\"color: #0b3d6e; font-size: 26px; font-weight: bold; margin: 32px 0 14px 0; line-height: 1.3;\">CCS rates by income<\/h2>\n<table style=\"width: 100%; border-collapse: collapse; font-size: 17px; margin: 0 0 20px 0;\">\n<tbody>\n<tr>\n<th style=\"background: #0b3d6e; color: #ffffff; padding: 10px 12px; text-align: left; font-size: 16px; border: 1px solid #0b3d6e;\">Combined family income<\/th>\n<th style=\"background: #0b3d6e; color: #ffffff; padding: 10px 12px; text-align: left; font-size: 16px; border: 1px solid #0b3d6e;\">CCS percentage (2026-27)<\/th>\n<\/tr>\n<tr>\n<td style=\"padding: 10px 12px; border: 1px solid #dfe5ec; color: #333333;\">$80,000<\/td>\n<td style=\"padding: 10px 12px; border: 1px solid #dfe5ec; color: #333333;\">90 percent<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px 12px; border: 1px solid #dfe5ec; color: #333333;\">$88,520<\/td>\n<td style=\"padding: 10px 12px; border: 1px solid #dfe5ec; color: #333333;\">90 percent<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px 12px; border: 1px solid #dfe5ec; color: #333333;\">$120,000<\/td>\n<td style=\"padding: 10px 12px; border: 1px solid #dfe5ec; color: #333333;\">83 percent<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px 12px; border: 1px solid #dfe5ec; color: #333333;\">$180,000<\/td>\n<td style=\"padding: 10px 12px; border: 1px solid #dfe5ec; color: #333333;\">71 percent<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px 12px; border: 1px solid #dfe5ec; color: #333333;\">$250,000<\/td>\n<td style=\"padding: 10px 12px; border: 1px solid #dfe5ec; color: #333333;\">57 percent<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px 12px; border: 1px solid #dfe5ec; color: #333333;\">$400,000<\/td>\n<td style=\"padding: 10px 12px; border: 1px solid #dfe5ec; color: #333333;\">27 percent<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px 12px; border: 1px solid #dfe5ec; color: #333333;\">$538,520<\/td>\n<td style=\"padding: 10px 12px; border: 1px solid #dfe5ec; color: #333333;\">0 percent<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"font-size: 18px; line-height: 1.75; color: #333333; margin: 0 0 16px 0;\">The taper is 1 percentage point per $5,000, so a pay rise rarely causes a cliff. Each 5 point drop costs a typical 4-day family roughly $28 a week, so the effect is real but gradual.<\/p>\n<h2 id=\"second\" style=\"color: #0b3d6e; font-size: 26px; font-weight: bold; margin: 32px 0 14px 0; line-height: 1.3;\">The higher rate for second children<\/h2>\n<p style=\"font-size: 18px; line-height: 1.75; color: #333333; margin: 0 0 16px 0;\">If you have more than one child aged 5 or under in approved care, the second and younger children get a higher rate: your standard percentage plus 30 points, capped at 95 percent. A family on 68 percent standard rate gets 95 percent for the second child. The higher rate ends when that child turns 6, which produces a sudden jump in fees that catches many families off guard, so plan for it in advance.<\/p>\n<h2 id=\"faq\" style=\"color: #0b3d6e; font-size: 26px; font-weight: bold; margin: 32px 0 14px 0; line-height: 1.3;\">Common questions<\/h2>\n<h3 style=\"color: #b8860b; font-size: 21px; font-weight: bold; margin: 24px 0 10px 0; line-height: 1.35;\">What is the 3 Day Guarantee?<\/h3>\n<p style=\"font-size: 18px; line-height: 1.75; color: #333333; margin: 0 0 16px 0;\">Since January 2026, every CCS-eligible family gets at least 72 subsidised hours per fortnight, equivalent to three days a week, regardless of the activity test. Families doing more recognised activity can still receive up to 100 hours.<\/p>\n<h3 style=\"color: #b8860b; font-size: 21px; font-weight: bold; margin: 24px 0 10px 0; line-height: 1.35;\">What happens if I underestimate my income?<\/h3>\n<p style=\"font-size: 18px; line-height: 1.75; color: #333333; margin: 0 0 16px 0;\">Your CCS is based on the income estimate you give Centrelink, then reconciled at balancing after tax time. If you earned more than estimated, you may have been overpaid subsidy and owe the difference, which is why updating your estimate promptly after a pay rise matters.<\/p>\n<h3 style=\"color: #b8860b; font-size: 21px; font-weight: bold; margin: 24px 0 10px 0; line-height: 1.35;\">Do both parents need to work?<\/h3>\n<p style=\"font-size: 18px; line-height: 1.75; color: #333333; margin: 0 0 16px 0;\">Under the 3 Day Guarantee the base 72 hours no longer depends on the activity test, so a family where one parent is not working still receives the minimum. Hours above that still depend on recognised activity such as work, study or volunteering.<\/p>\n<p><script type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"TechArticle\",\"headline\":\"CCS calculator 2026-27: your Child Care Subsidy rate\",\"description\":\"Free Child Care Subsidy calculator with the confirmed 2026-27 thresholds from 6 July 2026. 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Families earning&hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ai_generated_summary":"","footnotes":""},"categories":[5923,6518],"tags":[],"class_list":["post-105441","post","type-post","status-publish","format-standard","hentry","category-australia","category-calculator"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.7 (Yoast SEO v27.7) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>CCS Calculator 2026-27: Your Child Care Subsidy Rate - Seminarsonly.com<\/title>\n<meta name=\"description\" content=\"Free Child Care Subsidy calculator with the confirmed 2026-27 thresholds from 6 July 2026. 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