Grrrr... Some people are just rude and ignorant.... I am referring to just a few responses here... It's just so rude. You don't HAVE to do anything you don't want to do.
Dear lady, I've been unlicensed for the last 19 years or so, been a provider for 24 years in all, licensed at first. I'm here to tell you that all my rules are the same as any licensed caregiver AND, I make the rules in my establishment. I also pay my taxes and I am absolutely able to deduct my expenses because it's not illegal in my state to do daycare as an unlicensed caregiver. If the state of PA allows a child or two before you need to get a license you will be able to deduct your expenses for watching the child. If not, then you'll need to do it in their home and they need to pay you with benefits just like any other employer and match your social security taxes paying 1/2 of that out of their own pocket.
Charge a flat week no matter what. I'm getting so sick of parents trying to take advantage of providers. It's not as if getting another child in on a missed day is that easy and these people are getting paid for their spring and winter breaks. They also get paid for the summer if they choose to have their payments spread out over 12 months. So if you choose to allow them not to pay you for those weeks, then figure out what you will be missing and add that to the daily rate so they will pay it none the less.
I have been in business 24 years and only have a hand full of drop in parents that use me a few times per year. When parents are gone, I'd lose my shirt financially if I let them get away with not paying me. Why would you leave a job for just one child? She would need to pay you quite a bit wouldn't she? As far as taxes...we all have to pay taxes. But you could do the care in your home so that you can get a few decent tax breaks...again, depending on the PA laws about unlicensed caregiving. The federal tax rules state that you can deduct your expenses just so long as you are not breaking the laws of your state.