Standard per child subsidy


The Queensland Kindergarten Funding Scheme (QKFS) provides subsidies to support approved Kindergarten Program Providers (KPP) with the cost of delivering an approved kindergarten program and to help ensure the cost of kindergarten is not a barrier to access for families.

What is the Standard QKFS per child subsidy?

This subsidy is a standard per child subsidy paid to KPPs for each eligible child enrolled in the kindergarten program. Services must hold a current KPP approval to be eligible to receive the subsidy.

How do I ensure children are eligible?

In order for a service to claim the standard per child subsidy, the service must meet all of the relevant eligibility criteria in the QKFS funding requirements (PDF, 3.7MB) for each child claimed. 

Each child must:

  • be at least 4 by 30 June in the year they start kindergarten (this is generally the year before school). Services must determine age eligibility prior to submitting their claim. You should use the ki​​ndy calculator to determine age eligibility. 
  • receive a kindergarten learning program for at least 600 hours a year (typically 15 hours a week for 40 weeks a year)
  • receive a kindergarten learning program delivered by a qualified early childhood teacher (ECT).
  • receive a kindergarten learning program based on the Queensland Kindergarten Learning Guideline (or any alternative kindergarten learning guideline accredited by the Queensland Curriculum and Assessment Authority).

Services must continue to hold at least a rating of 'working towards the National Quality Standard (NQS)' or higher, if the service has been assessed and rated by the Department of Education against the NQS. 

A service's fee structure should:

  • not be a barrier for families to access the kindergarten program
  • consider the needs of the local community (i.e. low socio-economic) 
  • not be more than the daily fee charged in any other room at the service 
  • if possible, have a reduction for the kindergarten room as the service receives QKFS subsidies. 

Services should confirm with parents, at time of enrolment, if their child is enrolled at another service and advise the department.

Children younger than 4 by 30 June can be enrolled in the kindergarten program where vacancies exist but are not eligible for QKFS subsidies.

Children completing a second year of kindergarten at a service (delayed entry to school) are eligible for QKFS subsidies. It is important for the service to maintain a record of the children who are enrolled under delayed entry. 

How can I apply the standard per child subsidy at the service delivery level? 

Services must be able to demonstrate to the department on an ongoing basis that the full standard per child subsidy is being used to directly enhance the kindergarten learning program for children enrolled in the program. Records that demonstrate how the standard per child subsidy has been applied must be retained and made available to the department on request. 

The department provides the standard per child subsidy to:

  • enhance the delivery of the learning program to support the child's development and transition to school
  • ensure cost is not a barrier to access for families.

The expenditure of the standard per child subsidy must satisfy these principles.

Examples of how the standard per child subsidy can be applied include (but are not limited to):

  • purchasing quality and age-appropriate resources that could be used to enhance the learning program, specifically for the current kindergarten-age cohort
  • improving ECT conditions (including additional paid annual leave for the ECT, and/or payment of significantly above-award wages in addition to ARIA)
  • lowering fees in the kindergarten room
  • providing extra-curricular activities (provided the ECT participates and includes the activity as part of the ECT's curriculum).

Long day care services are not able to use any part of the standard per child subsidy to support the delivery of a child care service. The standard per child subsidy can only be used to support the delivery of the kindergarten learning program.

Examples of what the standard per child subsidy should not be used for include (but are not limited to):

  • purchasing learning resources for rooms other than the kindergarten room
  • paying rates, electricity, tax, workers compensation, superannuation, assistant educator wages or the purchase of cleaning products
  • improving fixtures, structures or buildings that are capital expenditure or general maintenance to the service.

How can I demonstrate the standard per child subsidy has been used appropriately?

The approved KPP is responsible for maintaining accurate records at all times. The records must clearly demonstrate how the standard per child subsidy has been applied. Appropriate records include:

  • tax invoices for resources purchased
  • calculations for above-award ECT wages or other improved conditions 
  • other records that demonstrate the expenditure has enhanced the delivery of the learning program and ensured fees aren't a barrier to access. 


The QKFS standard per child subsidy rate is indexed annually in July, as determined by the State Treasurer. View the 2019-20 QKFS standard subsidy rates (PDF, 20KB).

More information

Kindergarten services funded under the Central Governing Body (CGB) model may also contact their CGB for further information, or call the QKFS funding team on (07) 3035 2244. ​

Last updated 11 September 2020