I'm trying to find the short story where due to shortage of jobs, people were not allowed to do most things by themselves, but instead were forced to hire professionals. Everybody had daily quotas for various types of activities and if they run out, they HAD to hire somebody or wait till the next day (possibly different period of time?).
At the very end of the story, a poor mother who wanted to punish her child, but she couldn't afford the services of professional spanker, so she decided that she will skip brewing n-th coffee that day by herself and instead use that DIY job quota to spank the child herself.
It was a very short story (possibly 4-10 pages?), I have read it at least 25-30 years ago, but there is a good chance it was a lot older than that.