Employer-Supported Child Care

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/

Hospitals are Pioneers in Caring for Employees’ Children (2002)

Friedman, D. (2002). Hospitals are pioneers in caring for employees’ children. Bright Horizons Family Solutions. Watertown MA: Bright Horizons Inc.

“With a predominantly female workforce and cyclical nursing shortages, hospitals have used child care as a recruitment tool since the Civil War. Child care centers are even more important today as the health care industry undergoes major transformation and health care professionals from a variety of disciplines are in short supply. In addition, hundreds of hospitals with child care centers can attest to their effectiveness as a bottom-line booster in a time of budget concerns….For these reasons, there is surge of interest among hospitals to create new child care centers or to outsource the management of older centers to make sure that it provides the highest-quality care possible.”

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

The Real Savings from Employer-Sponsored Child Care: Investment Impact Study Results (2005)

Bright Horizons, Inc. (2005). The real savings from employer-sponsored child care: Investment impact study results. Watertown, MA: Author.

“Organizations are saving millions of dollars by sponsoring child care centers, according to findings from the new Investment Impact Study by the Bright Horizons Family Solutions Consulting Practice. One of the main findings of the study was the voluntary turnover of center users was nearly one-half that of voluntary turnover among the total workforces of participating organizations…. The organizations that participated in the study represent a variety of industries, geographic areas and workforce size, and include: Abbott Laboratories, Bank of America, Centra State Hospital, Chick-fil-A, Georgia-Pacific, Household International, New-York-Presbyterian Hospital, and Staples. The study tracked the correlation of the child care center in 2002 with the retention of employees across the organization, retention of high performers, and the advancement of women within these organizations.”

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

More Employers Offer Back-up Child Care (2003)

Childcare.net.( 2003). More employers offer back-up child care. U.S. Child Care. Retrieved January 3, 2007, from http://www.childcare.net/childcaregroups/html/content.php?c_category=uschildcare&c_section=202&c_regard=27.

“Promising a straightforward return on investment, backup child-care is growing more swiftly than any other segment of the employer-sponsored child care market, by many accounts. While most employers would love to build onsite daycare centers or subsidize full-time child-care for working parents, its an elusive goal in this era of protracted corporate belt-tightening. Backup child-care appeals to today’s dual emphasis on work-life flexibility and workplace productivity.”

For more information on the organization credited for producing this brief, click here: http://www.childcare.net/indexnew.shtml

Bristol-Myers Squibb On-Site Child Care Center Assessment (2001)

Source: Boston College Center for Work and Family (2001). Bristol-Myers Squibb on-site child care center assessment. (Final Report). Chestnut Hill, MA: Author.

“In March 1999, Bristol-Myers Squibb opened two on-site child care facilities in Lawrenceville and Plainsboro, New Jersey. These sites had been under development for approximately eighteen months, and employees were eagerly anticipating the opening of the Centers. For the past two and a half years, the Boston College Center for Work and Family has assessed the impact of enrolling children in these centers on Bristol-Myers Squibb employees. Since the purpose of this evaluation was to document all effects, whether positive, neutral, or negative, the report will be organized according to these three different types of impacts.”

To access this document, click here:
https://workfamily.sas.upenn.edu/sites/workfamily.sas.upenn.edu/files/imported/pdfs/BMS_Onsite_Childcare.pdf

For more information on the organization credited with producing this brief, click here:
http://www.bc.edu/centers/cwf/

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

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
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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
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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
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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
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