B.E.
I have been providing childcare in my home for almost 6 years now. DHS requires that we have a sub available for emergencies, but does not require that we use them. My policy states that if I take the day off for illness or emergency, I do not charge. If the day has already been paid for, then the parents get credit the following week. I notify the parents if anyone in my house is sick and give the parents the choice to bring their child or not. This day is still paid. If the child is absent due to their illness or the parent's illness, payment is still required.
However, that being said, I took my first sick day two weeks ago when my son and myself had the flu.
If I'm going to be closed for a holiday or vacation, I give ample notice and the parents are required to find back up care themselves. I charge for holidays, but not for vacation time.
It all varies from one provider to the other. Each provider should have a handbook with all this information in it.
B.