KPMG has produced an analysis of the impact of returning to work or increasing hours  can have on professionally qualified working mums. They can lose almost $30 a day in tax, lost payments and out-of-pocket childcare expenses if they increase from 3 to 4 working days  per week, and almost $80 a day if they move from 4 to 5 days of work per week. These are just some of the punishing disincentives confronting working mothers up and down the pay scale. KPMG’s study finds Workforce Disincentive Rates of between 75% and 120% are commonplace for mothers seeking to increase their days of work beyond 3 per week.

In their review of the KPMG report, the ABC asks: would you increase your working days from three to four to earn just $2.50 an hour.