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Guide — 2025–26

CCS for two children — the higher sibling rate explained

Families with two or more children aged 5 or under in approved child care, and combined income below $367,563, are entitled to a higher CCS rate for the second and any younger children. This can significantly reduce costs for families with two young children in care at the same time.

Updated: April 2026 Applies to 2025–26 Calculate your two-child costs ↗
Quick check: Do you have two or more children aged 5 or under both currently enrolled in approved care? If yes, and your income is below $367,563, your second (and younger) children are receiving a higher CCS rate automatically. Use the calculator to see what that means for your weekly costs.

What is the higher sibling rate?

When families have more than one child aged 5 or under in approved care, the Australian Government pays a higher subsidy rate for the second and any younger children. This is sometimes called the "higher child rate" or "sibling rate."

The eldest eligible child always receives the standard CCS rate based on family income. All younger siblings who are also aged 5 or under and in approved care receive the higher rate — calculated using a separate income schedule with better rates at each income level.

The higher rate was introduced in 2022 and remains in place for 2025–26. It is separate from the standard CCS income taper and has its own income thresholds.

Who qualifies for the higher rate?

All of the following must apply:

Both children must be in care at the same time. If your older child has left care (e.g. started school and no longer attends OSHC), only the remaining child's standard rate applies. The higher rate requires concurrent enrolment.

Higher child rate income schedule (2025–26)

Family income (ATI)Higher child CCS rateStandard rate (eldest)
$0 – $143,27395%90%
$143,274 – $188,272Tapers from 95% (−1% per $3,000)Tapers from 90% (−1% per $5,000)
$188,273 – $267,56280% (flat)Continues tapering
$267,563 – $357,562Tapers from 80% (−1% per $3,000)Continues tapering
$357,563 – $367,56250% (flat)Continues tapering
$367,563+Standard rate appliesContinues tapering to 0%

2025–26 rates, effective 7 July 2025. Indexed by CPI each year. Above $367,563, all children receive the standard rate — the higher rate does not apply.

Standard rate vs higher rate — at a glance

95%
Max higher child rate (income ≤ $143,273)
90%
Max standard rate (income ≤ $85,279)
$3,000
Higher rate taper band size
$5,000
Standard rate taper band size

The higher rate tapers more quickly ($3,000 bands vs $5,000 for standard) but starts higher and has protected flat-rate bands at 80% and 50% that the standard rate does not. For most families with income below $200,000, the second child's rate will be meaningfully higher than the eldest child's rate.

What about three or more children under 5?

The higher rate applies to the second and all younger children — not just the second child. For a family with three children all aged 5 or under in care simultaneously:

Many older calculators only applied the higher rate to one additional child. The Child Care Gap calculator correctly applies the higher rate to all eligible younger children.

Worked example — two children in long day care

Scenario: Partnered family, combined income $150,000. Child 1 aged 4, Child 2 aged 2 — both in CBDC, 3 days/week, 10 hrs/day, $165/day. 72 subsidised hours/fn each.

Child 1 (eldest — standard rate)

1
Income $150,000 → above $85,279 by $64,721 → 12 full $5,000 bands → 90% − 12% = 78% CCS rate
2
Hourly fee: $165 ÷ 10 = $16.50/hr. Cap is $14.63. Subsidy applies to $14.63.
3
Hours per fn: 3 × 10 × 2 = 60 hrs. All within 72-hr limit — fully subsidised.
4
Subsidy: $14.63 × 78% × 60 = $684.29/fn. After 5% withholding: $650.07 paid.
5
Fee: $165 × 6 days = $990/fn. Gap = $990 − $650.07 = $339.93/fn ($170/week)

Child 2 (younger — higher sibling rate)

1
Income $150,000 → in higher child taper: above $143,273 by $6,727 → 2 full $3,000 bands → 95% − 2% = 93% CCS rate
2
Same hourly fee and cap as Child 1: subsidy applies to $14.63.
3
Subsidy: $14.63 × 93% × 60 = $816.35/fn. After 5% withholding: $775.53 paid.
4
Fee: $990/fn. Gap = $990 − $775.53 = $214.47/fn ($107/week)
Combined weekly cost: $170 + $107 = $277/week for two children. Without the higher sibling rate, Child 2 would cost $170/week — the sibling rate saves approximately $63/week ($3,000/year) at this income level.

Try this scenario in the calculator by enabling "Add second child" and entering both children's details.

Frequently asked questions

Do I need to apply separately for the higher sibling rate?

No. Services Australia applies the higher rate automatically when both children are enrolled in approved care and your family meets the eligibility criteria. You do not need to make a separate application.

My older child just started school and attends OSHC — does the higher rate still apply?

Yes, provided your older child is still enrolled in an approved care service (OSHC counts). The higher rate requires two children aged 5 or under in approved care — if your older child is now attending OSHC as a school-age child, they are still in approved care. However, once a child is no longer enrolled in approved care at all, only the younger child remains and reverts to the standard rate.

Which child is the "standard rate child" and which is the "higher rate child"?

The eldest eligible child aged 5 or under in care is the standard rate child. The second and all younger children aged 5 or under in care are the higher rate children. Services Australia determines this based on dates of birth.

Our income is $370,000 — do we get the higher sibling rate?

No. The higher sibling rate only applies to families with combined income below $367,563. Above this threshold, all children receive the standard CCS rate, which at $370,000 is approximately 56% (based on the standard taper). The standard rate continues to taper to 0% at $535,279.

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