学校关闭。远程学校。Daycare labor shortages。COVID ushered in a new era of problems for parents requiring new solutions, like employees working flexible or fewer hours. Another solution that’s gained new ground? Employer-provided childcare benefits (aka a dependent care assistance plan).
Read on to learn more about childcare as a new addition to your benefits package. Find out what employer-provided childcare looks like, the advantages of offering this benefit, and whether it’s taxable.
What is employer-provided childcare?
Employer-provided childcare, or dependent care assistance, is a benefit where the employer covers part or all of an employee’s childcare costs. Childcare employee benefits include household and dependent care services that employers directly or indirectly pay for. Qualifying benefits under a dependent care assistance program (DCAP) arefringe benefits。附带福利是员工服务的额外付款。
雇主赞助的托儿服务不是一定程度的好处。提供托儿服务的雇主可以决定如何将其提供给员工。同样，您可以直接或间接支付这些服务。
例如，您可能：
- Provide an onsite childcare facility for employees
- 偿还员工的育儿费用
- Pay childcare facilities directly on behalf of your employees
If you decide to implement employer-provided childcare, create a written plan for your employees that details the benefit.
Benefits of offering employer-sponsored daycare
For many parents, COVID’s impact on childcare worsened an already difficult situation. Between school and daycare closings due to the pandemic, some employees left the workforce entirely.
To combat these issues, businesses can join the list of companies that currently offer dependent care assistance, like百思买和苹果。And, doing so comes with a slew of benefits for both employers和employees. Brian Snedvig, CEO and founder of乔菲波，分享了为员工提供的托儿服务为其公司的团队所做的事情：
We see childcare as one of our most attractive perks for people who work for us. Our employees are happier and more productive because they know that their children are well cared for while they’re at work. This is a win-win for everyone involved.”
这是雇主提供的日托的好处的细分：
- Attract new talent
- 保留员工
- Reduced absenteeism
- Improved engagement
- Tax benefits (see below)
- Employer tax credit
在提供雇主赞助的日托之前，请记住一些缺点。除了增加成本外，为员工提供托儿服务还可以使员工疏远没有孩子或成长的孩子的雇员。
Is dependent care assistance taxable?
So, how do you handle dependent care payments? Are they taxable? Again, a qualifying DCAP is a fringe benefit. Some fringe benefits are exempt from federal income, Social Security and Medicare, and/or federal unemployment taxes.
合格的DCAP免于联邦收入，社会保障和医疗保险，和federal unemployment taxes—up to a certain amount. You can exclude up to $5,000 of dependent care assistance benefits per year ($2,500 for married employees filing separately) from an employee’s taxable wages.
那么，有什么资格？如果依赖的护理援助免除联邦薪资税，如果all of the following conditionsare met:
- 个人符合员工的定义
- Current employee
- Leased employee who provided services that were performed under your primary direction or control for at least a year on a substantially full-time basis
- Sole proprietor
- 为合作伙伴提供服务的合作伙伴
- 您直接或间接支付或根据书面DCAP付费或提供家庭和受抚养服务，仅涵盖您的员工
- 服务允许员工工作
- You reasonably believe that the employee can exclude the benefits from gross income
- 排除不超过雇员或雇员配偶的收入较小的收入
Keep in mind that any dependent care assistance benefits you provide an employee that exceed $5,000 per year are taxable.
潜在的危险！联邦免税协助不适用于某些高薪员工根据有利于高薪员工的计划。
有关更多信息，请查看Publication 15-B, Employer’s Tax Guide to Fringe Benefits.
向表格W-2报告依赖的护理帮助
Whether childcare benefits are excludable from taxes or not, you need to report them on Form W-2, Wage and Tax Statement.
On the W-2, report the value of dependent care assistance you provide in box 10, “Dependent care benefits.” If you can exclude the value from taxes (i.e., it meets all the qualifications and doesn’t exceed the annual limit),do not include it anywhere else.
Report any amounts that应纳税在盒子中：
- 1（“工资，提示，其他薪酬”）
- 3（“社会保障工资”）
- 5 (“Medicare wages and tips”)
- 10 (“Dependent care benefits”)
If you exceed the annual dependent care assistance limit, report both the nontaxable portion and the excess in box 10.
This is not intended as legal advice; for more information, please点击这里。