ECE Funding Handbook

Welcome to the ECE Funding Handbook. This handbook is issued under section 548(5) of the Education and Training Act 2020.

Funding of certain services and certified playgroups – NZ Legislation(external link)

The funding paid to licensed services is paid subject to the terms and conditions set out under this handbook and must be complied with. The terms used in this handbook are based in the Education (Early Childhood Services) Regulations 2008.

This handbook is designed to be a 'one-stop-shop' of everything you need to know about early childhood funding, including:

  • the ECE Funding Subsidy
  • 20 Hours ECE funding
  • equity funding
  • the annual top-up for isolated services

This information does not apply to certificated playgroups

The information in the Funding Handbook does not apply to certificated playgroups.

These services should contact their Ministry regional office for further information.

Local Ministry offices

Download the ECE Funding Handbook

If you would like to print a copy of this handbook, refer to the list of downloads in the contents section where you will find downloadable PDF versions of each chapter.

ECE Funding Handbook downloads

Appendix 1

  • In this appendix

    • This appendix contains the Funding Rate Tables for different service types.

  • All-Day Education and Care services and Hospital-based services – Base Funding Rates

    • Table 1: Base funding rates for all-day education and care services and hospital-based services from 1 January 2022

      *20 Hours ECE extended to 2-year-olds from 1 March 2024

      $ per funded child hour (including GST) Rates from 1 January 2022 Rates from 1 January 2023 Rates from 1 December 2023
      Under 2 2 and over 20 Hours ECE Under 2 2 and over 20 Hours ECE Under 2 2 and over 20 Hours ECE
      100% certificated teachers $13.78 $8.08 $13.19 $14.16 $8.30 $13.55 $15.07 $8.75 $14.00
      80-99% certificated teachers $13.20 $7.30 $12.45 $13.56 $7.50 $12.79 $14.47 $7.95 $13.24
      50-79% certificated teachers $11.95 $6.30 $11.34 $12.28 $6.47 $11.65 $13.19 $6.92 $12.10
      25-49% certificated teachers $9.64 $5.02 $9.97 $9.91 $5.16 $10.24 $10.82 $5.61 $10.69
      0-24% certificated teachers $8.25 $4.17 $9.08 $8.48 $4.28 $9.33 $9.39  $4.73 $9.78
      $ per funded child hour (including GST) Rates from 1 January 2024 Rates from 1 March 2024
      Under 2 2 and over 20 Hours ECE Under 2 2 and over 20 Hours ECE
      100% certificated teachers $15.48 $8.99 $14.39 $15.48 $8.99 $15.03
      80-99% certificated teachers $14.87 $8.17 $13.61 $14.87 $8.17 $14.22
      50-79% certificated teachers $13.55 $7.11 $12.44 $13.55 $7.11 $12.99
      25-49% certificated teachers $11.11 $5.76 $10.99 $11.11 $5.76 $11.47
      0-24% certificated teachers $9.64 $4.85 $10.05 $9.64 $4.85 $10.49
  • All-Day Education and Care Services and Hospital-based services – Parity Funding Rates

    • Table 2: Parity funding rates for all-day education and care services and hospital-based services from 1 January 2022.

      *20 Hours ECE extended to 2-year-olds from 1 March 2024

      $ per funded child hour (including GST) Rates from 1 January 2022 Rates from 1 January 2023 Rates from 1 December 2023
      Under 2 2 and over 20 Hours ECE Under 2 2 and over 20 Hours ECE Under 2 2 and over 20 Hours ECE
      100% certificated teachers $14.13 $8.29 $13.52 $14.66 $8.60 $14.02 $15.57 $9.06 $14.48
      80-99% certificated teachers $13.54 $7.49 $12.77 $14.04 $7.77 $13.24 $14.95 $8.23 $13.70
      50-79% certificated teachers $12.25 $6.46 $11.63 $12.71 $6.70 $12.06 $13.62 $7.16 $12.52
      25-49% certificated teachers $9.88 $5.15 $10.22 $10.25 $5.34 $10.60 $11.16 $5.80 $11.06
      0-24% certificated teachers $8.46 $4.28 $9.31 $8.77 $4.44 $9.66 $9.68 $4.90 $10.12
      $ per funded child hour (including GST) Rates from 1 January 2024 Rates from 1 March 2024
      Under 2 2 and over 20 Hours ECE Under 2 2 and over 20 Hours ECE
      100% certificated teachers $16.00 $9.31 $14.89 $16.00 $9.31 $15.55
      80-99% certificated teachers $15.36 $8.46 $14.09 $15.36 $8.46 $14.72
      50-79% certificated teachers $13.99 $7.36 $12.87 $13.99 $7.36 $13.44
      25-49% certificated teachers $11.46 $5.96 $11.37 $11.46 $5.96 $11.87
      0-24% certificated teachers $9.94 $5.03 $10.40 $9.94 $5.03 $10.86
  • All-Day Education and Care services and Hospital-based services – Extended Parity Funding Rates

    • Table 3: Extended parity funding rates for all-day education and care services and hospital-based services from 1 January 2023.

      *20 Hours ECE extended to 2 year olds from 1 March 2024

      $ per funded child hour (including GST) Rates from 1 January 2023 Rates from 1 December 2023
      Under 2 2 and over 20 Hours ECE Under 2 2 and over 20 Hours ECE
      100% certificated teachers $15.88 $9.32 $15.19 $16.79 $9.77 $15.64
      80-99% certificated teachers $15.21 $8.42 $14.35 $16.12 $8.87 $14.80
      50-79% certificated teachers $13.77 $7.26 $13.07 $14.68 $7.71 $13.52
      25-49% certificated teachers $11.10 $5.79 $11.48 $12.01 $6.24 $11.93
      0-24% certificated teachers $9.50 $4.81 $10.47 $10.41 $5.26 $10.92
      $ per funded child hour (including GST) Rates from 1 January 2024 Rates from 1 March 2024
      Under 2 2 and over 20 Hours ECE Under 2 2 and over 20 Hours ECE
      100% certificated teachers $17.25 $10.04 $16.08 $17.25 $10.04 $16.80
      80-99% certificated teachers $16.56 $9.12 $15.22 $16.56 $9.12 $15.90
      50-79% certificated teachers $15.08 $7.92 $13.90 $15.08 $7.92 $14.52
      25-49% certificated teachers $12.33 $6.41 $12.26 $12.33 $6.41 $12.80
      0-24% certificated teachers $10.69 $5.40 $11.23 $10.69 $5.40 $11.73
  • All-Day Education and Care services and Hospital-based services – Full Parity Funding Rates

    • Table 4: Full parity funding rates for all-day education and care services and hospital-based services from 1 November 2023.

       *20 Hours ECE extended to 2-year-olds from 1 March 2024

      $ per funded child hour (including GST) Rates from 1 November 2023 Rates from 1 December 2023
      Under 2 2 and over 20 Hours ECE Under 2 2 and over 20 Hours ECE
      100% certificated teachers $16.19 $9.48 $15.46 $17.97 $10.37 $16.35
      80-99% certificated teachers $15.59 $8.68 $14.70 $17.37 $9.57 $15.59
      50-79% certificated teachers $14.09 $7.47 $13.37 $15.87 $8.36 $14.26
      25-49% certificated teachers $11.32 $5.93 $11.68 $13.10 $6.82 $12.57
      0-24% certificated teachers $9.63 $4.89 $10.63 $11.41 $5.78 $11.52
      $ per funded child hour (including GST) Rates from 1 January 2024 Rates from 1 March 2024
      Under 2 2 and over 20 Hours ECE Under 2 2 and over 20 Hours ECE
      100% certificated teachers $18.24 $10.53 $16.61 $18.24 $10.53 $17.33
      80-99% certificated teachers $17.63 $9.72 $15.84 $17.63 $9.72 $16.53
      50-79% certificated teachers $16.11 $8.49 $14.49 $16.11 $8.49 $15.12
      25-49% certificated teachers $13.29 $6.92 $12.77 $13.29 $6.92 $13.32
      0-24% certificated teachers $11.57 $5.86 $11.70 $11.57 $5.86 $12.20
  • Sessional Education and Care Services and Hospital-based services – Base Funding Rates

    • Table 5: Base funding rates for sessional education and care services and hospital-based services from 1 January 2022.

      *20 Hours ECE extended to 2 year olds from 1 March 2024

      $ per funded child hour (including GST) Rates from 1 January 2022 Rates from 1 January 2023 Rates from 1 December 2023
      Under 2 2 and over 20 Hours ECE Under 2 2 and over 20 Hours ECE Under 2 2 and over 20 Hours ECE
      100% certificated teachers $12.63 $6.27 $7.60 $12.98 $6.44 $7.81 $13.89 $6.89 $8.26
      80-99% certificated teachers $11.74 $5.32 $6.85 $12.06 $5.47 $7.04 $12.97 $5.92 $7.49
      50-79% certificated teachers $10.67 $4.76 $6.22 $10.96 $4.89 $6.39 $11.87 $5.34 $6.84
      25-49% certificated teachers $8.69 $4.09 $5.50 $8.93 $4.20 $5.65 $9.84 $4.65 $6.10
      0-24% certificated teachers $7.58 $3.68 $5.09 $7.79 $3.78 $5.23 $8.70 $4.23 $5.68
      $ per funded child hour (including GST) Rates from 1 January 2024 Rates from 1 March 2024
      Under 2 2 and over 20 Hours ECE Under 2 2 and over 20 Hours ECE
      100% certificated teachers $14.27 $7.08 $8.49 $14.27 $7.08 $8.86
      80-99% certificated teachers $13.32 $6.08 $7.70  $13.32 $6.08 $8.03
      50-79% certificated teachers $12.19 $5.48 $7.03 $12.19 $5.48 $7.33
      25-49% certificated teachers $10.10 $4.77 $6.26 $10.10 $4.77 $6.53
      0-24% certificated teachers $8.93 $4.34 $5.83 $8.93 $4.34 $6.08
  • Sessional Education and Care Services and Hospital-based services – Parity Funding Rates

    • Table 6: Parity funding rates for sessional education and care services and hospital-based services from 1 January 2022.

      *20 Hours ECE extended to 2-year-olds from 1 March 2024

      $ per funded child hour (including GST) Rates from 1 January 2022 Rates from 1 January 2023 Rates from 1 December 2023
      Under 2 2 and over 20 Hours ECE Under 2 2 and over 20 Hours ECE Under 2 2 and over 20 Hours ECE
      100% certificated teachers $12.59 $6.43 $7.79 $13.44 $6.67 $8.08 $14.35 $7.13 $8.54
      80-99% certificated teachers $12.04 $5.46 $7.02 $12.49 $5.66 $7.28 $13.40 $6.12 $7.74
      50-79% certificated teachers $10.94 $4.88 $6.38 $11.35 $5.06 $6.62 $12.26 $5.52 $7.08
      25-49% certificated teachers $8.91 $4.19 $5.64 $9.25 $4.35 $5.85 $10.16 $4.81 $6.31
      0-24% certificated teachers $7.77 $3.77 $5.22 $8.06 $3.91 $5.41 $8.97 $4.37 $5.87
      $ per funded child hour (including GST) Rates from 1 January 2024 Rates from 1 March 2024
      Under 2 2 and over 20 Hours ECE Under 2 2 and over 20 Hours ECE
      100% certificated teachers $14.74 $7.32 $8.78 $14.74 $7.32 $9.16
      80-99% certificated teachers $13.76 $6.28 $7.95 $13.76 $6.28 $8.29
      50-79% certificated teachers $12.59 $5.67 $7.27 $12.59 $5.67 $7.58
      25-49% certificated teachers $10.43 $4.94 $6.48 $10.43 $4.94 $6.76
      0-24% certificated teachers $9.20 $4.48 $6.03 $9.20 $4.48 $6.29
  • Sessional Education and Care services and Hospital-based services – Extended Parity Funding Rates

    • Table 7: Extended parity funding rates for sessional education and care services and hospital-based services from 1 January 2023.

      *20 Hours ECE extended to 2-year-olds from 1 March 2024

      $ per funded child hour (including GST) Rates from 1 January 2023 Rates from 1 December 2023
      Under 2 2 and over 20 Hours ECE Under 2 2 and over 20 Hours ECE
      100% certificated teachers $14.56 $7.23 $8.75 $15.47 $7.68 $9.20
      80-99% certificated teachers $13.53 $6.14 $7.89 $14.44 $6.59 $8.34
      50-79% certificated teachers $12.29 $5.48 $7.17 $13.20 $5.93 $7.62
      25-49% certificated teachers $10.02 $4.71 $6.34 $10.93 $5.16 $6.79
      0-24% certificated teachers $8.73 $4.23 $5.86 $9.64 $4.68 $6.31
      $ per funded child hour (including GST) Rates from 1 January 2024 Rates from 1 March 2024
      Under 2 2 and over 20 Hours ECE Under 2 2 and over 20 Hours ECE
      100% certificated teachers $15.89 $7.89 $9.46 $15.89 $7.89 $9.87
      80-99% certificated teachers $14.83 $6.77 $8.57 $14.83 $6.77 $8.94
      50-79% certificated teachers $13.56 $6.09 $7.83 $13.56 $6.09 $8.17
      25-49% certificated teachers $11.22 $5.30 $6.97 $11.22 $5.30 $7.27
      0-24% certificated teachers $9.89 $4.80 $6.48 $9.89 $4.80 $6.76
  • Sessional Education and Care services and Hospital-based services – Full Parity Funding Rates

    • Table 8: Full parity funding rates for sessional education and care services and hospital-based services from 1 November 2023.

      *20 Hours ECE extended to 2 year olds from 1 March 2024

      $ per funded child hour (including GST) Rates from 1 November 2023 Rates from 1 December 2023
      Under 2 2 and over 20 Hours ECE Under 2 2 and over 20 Hours ECE
      100% certificated teachers $14.84 $7.36 $8.91 $16.62 $8.25 $9.80
      80-99% certificated teachers $13.87 $6.33 $8.09 $15.65 $7.22 $8.98
      50-79% certificated teachers $12.58 $5.64 $7.33 $14.36 $6.53 $8.22
      25-49% certificated teachers $10.20 $4.83 $6.44 $11.98 $5.72 $7.33
      0-24% certificated teachers $8.85 $4.32 $5.96 $10.63 $5.21 $6.85
      $ per funded child hour (including GST) Rates from 1 January 2024 Rates from 1 March 2024
      Under 2 2 and over 20 Hours ECE Under 2 2 and over 20 Hours ECE
      100% certificated teachers $16.87 $8.37 $9.95 $16.87 $8.37 $10.37
      80-99% certificated teachers $15.89 $7.33 $9.12 $15.89 $7.33 $9.50
      50-79% certificated teachers $14.57 $6.63 $8.34 $14.57 $6.63 $8.68
      25-49% certificated teachers $12.15 $5.80 $7.44 $12.15 $5.80 $7.74
      0-24% certificated teachers $10.78 $5.28 $6.95 $10.78 $5.28 $7.23
  • All-day and Sessional Kindergarten

    • Table 9: Funding rates for all day and sessional Kindergartens from 1 December 2022 *20 Hours ECE extended to 2-year-olds from 1 March 2024.

      These rates are valid from 1 December 2022 after the The Kindergarten Teachers, Head Teachers and Senior Teachers’ Collective Agreement (KTCA) was ratified.

      $ per funded child hour (including GST) Rates from 1 December 2022 Rates from 1 January 2023 Rates from 1 December 2023
      Under 2 2 and over 20 Hours ECE Under 2 2 and over 20 Hours ECE Under 2 2 and over 20 Hours ECE
      100% certificated teachers $16.59 $9.65 $15.47 $17.02 $9.90 $15.88 $17.87 $10.32 $16.30
      80-99% certificated teachers $16.00 $8.87 $14.73 $16.42 $9.10 $15.12 $17.27 $9.52 $15.54
      50-79% certificated teachers $14.54 $7.69 $13.43 $14.92 $7.89 $13.79 $15.77 $8.31 $14.21
      25-49% certificated teachers $11.85 $6.19 $11.79 $12.15 $6.35 $12.10 $13.00 $6.77 $12.25
      0-24% certificated teachers $10.20 $5.18 $10.77 $10.46 $5.31 $11.05 $11.31 $5.73 $11.47
       
      Sessional-100% certificated teachers $16.90 $8.49 $10.06 $17.34 $8.71 $10.33 $18.19 $9.13 $10.75
      $ per funded child hour (including GST) Rates from 1 January 2024 Rates from 1 March 2024 Rates from 1 December 2024
      Under 2 2 and over 20 Hours ECE Under 2 2 and over 20 Hours ECE Under 2 2 and over 20 Hours ECE
      100% certificated teachers $18.26 $10.54 $16.62 $18.26 $10.54 $17.34  $18.80  $10.81 $17.61 
      80-99% certificated teachers $17.65 $9.73 $15.85 $17.65 $9.73 $16.54  $18.19  $10.00  $16.81
      50-79% certificated teachers $16.13 $8.50 $14.50 $16.13 $8.50 $15.13  $16.67  $8.77  $15.40
      25-49% certificated teachers $13.31 $6.93 $12.78 $13.31 $6.93 $13.33  $13.85  $7.20  $13.60
      0-24% certificated teachers $11.59 $5.87 $11.71 $11.59 $5.87 $12.21  $12.13  $6.14  $12.48
       
      Sessional-100% certificated teachers $18.59 $9.33 $10.98 $18.59 $9.33 $11.44  $19.13  $9.60  $11.71
  • Teacher-led home-based ECE services

    • Table 10: Rates for all day teacher-led home-based ECE services from 1 January 2022.

      *20 Hours ECE extended to 2-year-olds from 1 March 2024

      $ per funded child hour (including GST) Rates from 1 January 2022 Rates from 1 January 2023
      Under 2 2 and over 20 hours ECE Under 2 2 and over 20 hours ECE
      Quality $9.16 $4.91 $10.23 $9.41 $5.05 $10.51
      Standard $7.28 $3.94 $8.76 $7.48 $4.05 $9.00
                   
      $ per funded child hour (including GST) Rates from 1 January 2024 Rates from 1 March 2024
      Under 2 2 and over 20 Hours ECE Under 2 2 and over 20 Hours ECE
      Quality $9.91 $5.32 $11.07 $9.91 $5.32 $11.58
      Standard $7.88 $4.26 $9.48 $7.88 $4.26 $9.92
  • Te kōhanga reo

    • Table 11: Rates for Kōhanga reo (except those recognised as teacher-led for funding purposes) from 1 January 2021

      *20 Hours ECE extended to 2 year olds from 1 March 2024

      $ per funded child hour (including GST) Rates from 1 January 2022 Rates from 1 January 2023
      Under 2 2 and over 20 hours ECE Under 2 2 and over 20 hours ECE
      Quality $13.40 $8.72 $12.82 $13.77 $8.96 $13.17
      Standard $12.22 $8.15 $12.33 $12.56 $8.37 $12.67
      $ per funded child hour (including GST) Rates from 1 January 2024 Rates from 1 March 2024
      Under 2 2 and over 20 hours ECE Under 2 2 and over 20 hours ECE
      Quality $14.50 $9.43 $13.87 $14.50 $9.43 $14.51
      Standard $13.23 $8.81 $13.34 $13.23 $8.81 $13.95
  • Playcentre

    • Table 12: Rates for playcentres from 1 January 2022

      *20 Hours ECE extended to 2 year olds from 1 March 2024

           $ per funded child hour (including GST) Rates from 1 January 2022 Rates from 1 January 2023
      Under 2 2 and Over 20 Hours ECE Under 2 2 and over 20 Hours ECE
      Quality $9.96 $5.00 $6.21 $10.23 $5.14 $6.38
      Standard $8.71 $4.38 $5.59 $8.95 $4.50 $5.74
      $ per funded child hour (including GST) Rates from 1 January 2024 Rates from 1 March 2024
      Under 2 2 and over 20 Hours ECE Under 2 2 and over 20 Hours ECE
      Quality $10.77 $5.41 $6.72 $10.77 $5.41 $7.03
      Standard $9.42 $4.74 $6.04 $9.42 $4.74 $6.32
  • Equity Funding

    • Table 14: Equity Funding rates for eligible services from 1 January 2022.

      Equity Funding Rates (including GST) Rates from 1 January 2022 Rates from 1 January 2023 Rates from 1 January 2024
      Equity Funding Component A: Low Socio Economic (per funded child hour)
      EQI 1 $1.06 $1.09 $1.15    
      EQI 2 $0.82 $0.84 $0.88    
      EQI 3 $0.47 $0.48 $0.51    
      EQI 4 $0.22 $0.23 $0.24    
      Equity Funding Component B: Special Needs Funding (per funded child hour)
      EQI 1 $0.50 $0.51 $0.54    
      EQI 2 $0.31 $0.32 $0.34    
      EQI 3 $0.21 $0.22 $0.23    
      EQI 4 $0.19 $0.20 $0.21    
      Equity Funding Component C: Language (monthly)
      Language $429.99 $441.81 $465.23    
      Equity Funding Component D: Isolation (monthly)
      1.65 to 1.83 $104.62 $312.37 $328.93    
      1.84 to 2.53 $157.55 $161.88 $170.46    
      2.54 and greater $304.01 $107.50 $113.20    
  • Targeted Funding

    • Table 15: Targeted funding for disadvantage rate for eligible services from 1 March 2022

      $ per targeted hour (including GST) Rate from 1 March 2022 Rate from 1 March 2023 Rate from 1 March 2024
      Eligible services $0.37 $0.38$ $0.40