Human Resources

Dependent Care Subsidy Program

This is a summary of the benefits available under the Institution's Dependent Care Subsidy program. The actual administration is governed by the Plan Document. If you have specific questions regarding application of the Dependent Care Subsidy program for your personal situation, please contact the WHOI Benefits team at BenefitsQA@whoi.edu or by contacting Human Resources at x2253.

General Information

Reimbursement: $3.00 per hour, per eligible dependent (children under 13), for daycare expenses incurred to enable you and your spouse/domestic partner (if any) to work. Reimbursement will be based on the lesser of:

  1. Actual time worked (includes all paid time for regular, sick/disability, vacation, holiday, emergency leave, etc.) by WHOI employee,
  2. Actual time worked by spouse/domestic partner (if any),
  3. Actual daycare hours for the dependent, or
  4. 40 hours per week.

Annual Maximum: $3,000.00 per dependent, per year. 

Eligibility:
Regular employees who work at least 20 hours per week.  In addition, the Dependent Care Subsidy (DCS) is extended to Postdoc Scholars/Fellows and Joint Program Students upon approval by the Academic Programs Office.

Enrollment Deadline:  Employees may enroll in Dependent Care Subsidy (DCS) at any time during the year.  However, the deadline to submit for reimbursement is by March 31 of the following year.

2016 Deadline: March 31, 2017

2017 Deadline: March 31, 2018

Definitions

Daycare:  A licensed child care center, nursery school, daytime summer camp, and in-home child care.

Daycare Expenses:
 Expenses incurred by an eligible employee and paid to a licensed daycare provider for care of an eligible child that enables the Employee and Spouse/Domestic Partner (if any) to work.

Dependent:

  • Any eligible dependent child under the age of 13 years who resides with the participant and is a federal tax dependent.

Service Provider:  Any licensed individual or daycare center which provides daycare services in compliance with the Internal Revenue Code.

Forms


Dependent Care Subsidy Enrollment 
You can enroll in the Dependent Care Subsidy benefit at any time.  You may be asked to provide verification of your child's birth or adoption (copy of birth certificate or adoption decree) to be included with the first submission of subsidy for the year.

Dependent Care Expense Reimbursement Form

  • Complete the top section with all pertinent information:
    1. Two-week period date information (same as WHOI pay period schedule)
    2. Dependent's Name
    3. TOTAL number of childcare hours for that two-week period
  • List the total dollar amount of expenses incurred from the Service Provider for that four-week period
  • Information must be verified by the Service Provider
Spouse / Domestic Partner Employment Verification Form
  • If your spouse also is an employee of WHOI, please write your spouses name and WHOI ID (in addition to your own) on the Dependent Care Subsidy Reimbursement form.   The WHOI Benefits team will verify the hours each pay period.
  • If your spouse/domestic partner is not a WHOI employee, you must supply a weekly or bi-weekly time sheet showing the hours worked during the appropriate period.  However, if your spouse works consistent hours on a weekly basis, you may opt to submit a letter from your spouse's employer stating the set hours scheduled to work for the current year.  If those hours change during the year, you must notify us promptly with a revised letter or copy of a current time sheet.
  • Complete Section 2 with appropriate information.
  • Insert:
    1. Two-week period ending date (same as WHOI's pay period schedule).
    2. TOTAL number of hours worked by the spouse / domestic partner for that two-week period.
  • Verify the information provided by having the employer complete his/her section or, if your spouse is self-employed, have your spouse sign and date the form.

Reimbursement Procedure

  • The following documentation must be received by the WHOI Benefits team no later than the 8th of each month in order to be processed that month.
    • A completed Dependent Care Reimbursement Form showing total number of daycare hours and the total dollar amount of expenses incurred for the time period.
    • A completed Spouse / Domestic Partner Employment Verification Form to verify your spouse/domestic partner's hours worked for that time period, if applicable.  As mentioned above, a letter from the spouse's employer is also acceptable.
  • Documentation received after the 8th of the month will be held and processed in the following month.
  • Reimbursement will be issued to you in the last pay period of the month, including those months in the year with three (3) pay periods.

Last updated: March 11, 2017