The Department of Early Learning (DEL) is directed by the state legislature to use currently collected data to compare state-funded child care compensation rates to market rates, cross-compare child care programs in other states and make biennial recommendations to the legislature on compensation models to attract high quality professionals. For the purposes of this report DEL analyzed the following data: (1) The Most recent 2012 Market Rate Survey; (2) The 2013 Child Care Aware Annual Data Report; (3) 2013-14 Early Childhood Education and Assistance Program (ECEAP) staff compensation rates; (4) Washington Head Start staff compensation rates; and (5) 2008-2009 state preschool salary data for Georgia, Minnesota, New Jersey, Wisconsin and Vermont. Based on the dated presented in this report, DEL made the following recommendations: (1) Continue to work with Washington's Education Research and Data Center (ERDC) to collect verified compensation data for early learning professionals. Based on this data, create a recommended teacher salary scale for both licensed child care and state-funded preschool; (2) Fund ECEAP at a level consistent with the latest research on essential elements of high quality preschool, positioning Washington to participate in the President's Preschool for All Initiative and other federal funding opportunities; (3) Build on the cost study completed in 2013 which modeled the cost of quality in Early Achievers. Update the cost study with a national entity to verify the costs associated with quality, including tiered reimbursement rates; (4) Review the 2015 Market Rate Survey results and, in partnership with the Department of Social and Health Services, create recommendations to bring the subsidy reimbursement rate closer to the 75th percentile in all regions. This will increase the number of providers who accept subsidy and create more high-quality early learning spaces for our most vulnerable children; and (5) Continue to tie subsidy rate increases to tiered reimbursement Level 3-5 in Early Achievers.