Employer-Supported Child Care

Childcare on Board, Regional Review: The Federal Reserve Bank of Boston (2000)

Source: McIntyre, L. (2000). Childcare on board. Regional Review: The Federal Reserve Bank of Boston, 10(3): 8-15. Retrieved February 23, 2007, from http://www.bos.frb.org/economic/nerr/rr2000/q3/daycare.htm

Description:  

This article surveys the business case for on-site daycare. The author looks at the experiences of businesses who have implemented on-site daycare and describes the potential benefits and financial consequences. The challenges smaller businesses face in implementing on-site daycare is also discussed. The author recognizes that most businesses face the barrier of on-site child care being outside their primary expertise and finds the use of back-up care centers as a viable alternative.
Links:

To access this document, click here:
http://www.bos.frb.org/economic/nerr/rr2000/q3/daycare.htm


For more information on the organization credited with producing this overview, click here:
http://www.bos.frb.org/index.htm

Work Options Group 2005 Year-End Utilization Report (2005)

Work Options Group. (2005). 2005 year-end utilization report. Superior, CO: Author.

“Backup Care Options is the most comprehensive, fully-integrated backup care program available. It reduced absenteeism, increase productivity, provides a uniform benefit for every employee, and boosts morale by offering solutions that help employees balance work and family responsibilities. As the leading backup care program, Backup Care Options enables more than 400,000 employees throughout the U.S. and Canada to get to work when they experience temporary breakdowns in their child, adult and elder care arrangements.”

For more information on the organization credited with producing this brief, click here: http://www.workoptionsgroup.com/

Backup Child Care: Canada’s New Employee Benefit: Alternative to Investing in Full-time Regular Child Care Centres (2004)

Spinks, N. & Marvin, J. (2004, November). Backup child care: Canada’s new employee benefit: Alternative to investing in full-time regular child care centres. Canadian HR Reporter. Retrieved Nov 22, 2006, from the Work-Life Harmony Enterprises website at http://www.worklifeharmony.ca/htdocs/htdocs/articles/BackupChildcareBenefit.pdf

“Over the past decade, progressive Canadian employers have been providing benefits to help parents balance their work and family responsibilities. According to Human Resources and Skills Developlment Canada, the number of employer-supported child care centres in Canada nearly doubled between 1991 and 2000. Yet the majority if employers are still reluctant to get involved with child care benefits. What can be done to improve the situation? The answer is backup child care, which offers employers the ability to effectively and affordably support working parents.”

To access this document, click here (PDF): http://www.worklifeharmony.ca/include/get.php?nodeid=35

For more information on the organization credited for producing this brief, click here: http://www.worklifeharmony.ca/

CIBC Children’s Center: Case Study (2005)

Bright Horizons Inc. (2005). CIBC Children’s Center: Case study. Bright Horizons Family Solutions. Watertown, MA: Author.

“Success in the fast-paced financial services industry depends in large part on the quality and caliber of an organization’s employees. CIBC, a financial institution headquartered in Toronto, sought to become an employer of choice in Canada’s financial services industry by creating a supportive work environment that enables its employees to successfully integrate their work and personal responsibilities. One significant issue was finding child care solutions for those days when an employee’s regular child care arrangement broke down and the employee was forced to miss work in order to care for his or her child…After assessing the needs of its 3000 Toronto-based employees, CIBC decided to build a dedicated back-up child center capable of serving 41 children infant through school-age for the exclusive use of its own employees- the first center of its kind in Canada.”

For more information on the organization credited with producing this brief, click here: http://www.brighthorizons.com/index.aspx

Executive Briefing: Workplace Childcare At-a-Glance (2000)

Source: Spinks, N. (2000). Executive briefing: Workplace childcare at-a-glance. Retrieved November 30, 2006, from the Work-Life Harmony Enterprises website at http://www.worklifeharmony.ca/articles/workplacechildcare.pdf.

“Increasingly employers are exploring ways to create supportive work environments and resilient workforce by offering opportunities for employees to effectively manage their work and personal responsibilities and commitments….The following executive briefing is a broad overview of the issues and options surrounding workplace child care in Canada.”

To access this document, click here (PDF): http://www.worklifeharmony.ca/include/get.php?nodeid=88

For more information on the organization credited with producing this overview, click here: http://www.worklifeharmony.ca/

Families, Employers and the Community Benefit from High Quality Child Care: Ten Emerging Workplace Support Options (2002)

Moore, C. (2002, Winter). Families, employers and the community benefit from high quality child care: Ten emerging workplace support options. Interaction: A Quarterly Publication Retrieved March 15, 2007, from http://www.worklifeharmony.ca/include/get.php?nodeid=57

“Working parents with consistent high-quality care are more productive and more committed workers. So what are employers doing to support working parents and providing assistance in securing high-quality care? Historically, employers’ support of employees’ child care needs has varied widely. Though many organizations recognize the importance and value in supporting child care, and have expressed an interest in work-related child care, they often don’t know the extent of their options. In fact, there are many ways employers can support their employees address childcare needs.” This article outlines ten employer-supported options.

For more information on the organization credited with producing this brief, click here: http://www.worklifeharmony.ca/

Dependent Care: Employer-Supported

Description: 

A fifty percent (50%) income tax credit shall be granted to any employer providing dependent care for employees during the employee's work hours. Credit is applied to the net cost of any contract executed by the employer for another entity to provide dependent care; or, if the employer elects to provide dependent care itself, to expenses of dependent care staff, learning and recreational materials and equipment, and the construction and maintenance of a facility. Additional eligible expenses include net costs assumed by the employer which increase the quality, availability and affordability of dependent care in the community used by employees during the employee's work hours. This cost is net of any reimbursement. A deduction shall not be allowed for any expenses which serve as the basis for an income tax credit. The credits allowed under this section shall not be used by any business enterprise or corporation other than the business enterprise actually qualifying for the credits.

Number: 
TITLE 57. PLANNING, RESEARCH AND DEVELOPMENT CHAPTER 73. ECONOMIC DEVELOPMENT REFORM ACT Miss. Code Ann. § 57-73-23
Bill Sponsor: 
NULL
Retrieved: 
LexisNexis State Capital
Type: Bill or Statute: 
Statute
State: 
MS

Dependent Care: Employer-Supported

Description: 

A credit against the taxes otherwise due under ORS chapter 316 (or, if the taxpayer is a corporation that is an employer, under ORS chapter 317 or 318) is allowed to an employer, based upon costs actually paid or incurred by the employer, to acquire, construct, reconstruct, renovate or otherwise improve real property so that the property may be used primarily as a dependent care facility.

Number: 
TITLE 29. REVENUE AND TAXATION CHAPTER 315. PERSONAL AND CORPORATE INCOME OR EXCISE TAX CREDITS CHILDREN AND FAMILIES; POVERTY RELIEFORS § 315.208
Bill Sponsor: 
NULL
Retrieved: 
LexisNexis State Capital
Type: Bill or Statute: 
Statute
State: 
OR

Dependent Care: Employer-Supported

Description: 

Credit for dependent care assistance and referral services. (1) There is a credit against the taxes otherwise due under this chapter allowable to an employer for amounts paid or incurred during the tax year by the employer for dependent care assistance. The credit must be computed in accordance with the provisions of 15-31-131. (2) In addition to the credit allowed under subsection (1), there is a credit against the taxes otherwise due under this chapter allowable to an employer for amounts paid or incurred during the tax year by the employer to provide information and referral services to assist employees of the employer employed within this state to obtain dependent care. The credit must be computed in accordance with the provisions of 15-31-131.

Number: 
TITLE 15 TAXATION CHAPTER 30 INDIVIDUAL INCOME TAX PART 1 RATE AND RETURN OF TAX Mont. Code Anno., § 15-30-186
Bill Sponsor: 
NULL
Retrieved: 
LexisNexis State Capital
Type: Bill or Statute: 
Statute
State: 
MT

Dependent Care: Employer-Supported

Description: 

A separate, special Iowa state employee dependent care spending account trust fund is created in the state treasury under the control of the department. The trust fund consists of all moneys, including monthly administrative charges paid by a state department or agency as authorized by section 8A.451, held in trust for the exclusive benefit of participants in the state's dependent care spending account plan. Moneys in the fund are not subject to section 8.33. Notwithstanding section 12C.7, interest and earnings from moneys in the trust fund shall be credited to the trust fund and shall be used exclusively for the benefit of plan participants.

Number: 
Iowa Code § 8A.436
Bill Sponsor: 
NULL
Retrieved: 
LexisNexis State Capital
Type: Bill or Statute: 
Statute
State: 
IA
Syndicate content