In some cases staff had taken pay cuts and reduced hours to stop the cuts being passed on with increased fees, but still parents had faced average fee increases of 12 per cent.
Ms Whitaker said it was a "fairytale reality" to say lower income families simply had to prioritise better to afford ECE.
"What are they going to choose between? Half of them don't own cars, so they can't cut those costs, what are they going to do? Choose not to feed their children?" Ms Whitaker asked.
"Early childhood education is a human right and a public good, it shouldn't be about who can afford it and who can't?"
With regard qualified teachers, Ms Whitaker said there was no research to show 80 per cent was good enough.
However, Education Ministry's Richard Walley said there was no evidence that it was necessary to have 100 per cent qualified teachers to ensure high quality ECE.
Mr Walley rejected the idea of spending 1 per cent of GDP on ECE given the tight fiscal conditions the Government was operating under.
Asked about teachers taking pay cuts to ease pressure, Mr Walley said services that had more than 80 per cent qualified teachers would have to take certain measures to adjust to the new funding regime.
"There are a range of things that services are able to do, at the end of the day that's a choice for the service and, we would hope, one made in consultation with the community."