No. All providers are self-employed small business owners. Although State-registered family child care providers must adhere to all regulations found in Chapter 54, Manual of Requirements for Family Child Care Registration, they operate as a sole proprietorship or can register with the State of New Jersey as an LLC or S-Corporation. As a small business owner, providers set their own fees, hours of operation, and schedule. Providers interview and select their customers and staff. Sole proprietors are required to file a Schedule C with their annual tax return and report earnings and losses.
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