This is a summary of the benefits available under the Institution's Child Care Subsidy program. The actual administration is governed by the Plan Document. If you have specific questions regarding application of the Child Care Subsidy Plan to your situation, please contact your Benefits Specialist.
 
GENERAL:

• Reimbursement: $1.00 per hour, per child for child care costs incurred to enable you and your spouse, if any, to work. Reimbursement will be based on:

1. Actual time worked and child care hours, plus occassional illness (No subsidy for vacation, holiday time, or emergency leave).
2. Employee or spouse or child with the fewest hours.

• Maximum: $2,000.00 per child, per year ($5,000.00 total maximum on a pre-tax basis); 40 hours per week, exclusive of overtime.
• Eligibility: Regular employees who are expected to be employed for a minimum of 1 year and who work at least 20 hours per week (Participant).
• Enrollment Deadline: November 1 for the first submission of forms.

• Child: Any child under the age of 13 years who resides with the participant and for whom the Participant is entitled to a federal tax deduction.
• Child Care Expenses: Expenses incurred by a Participant and paid to a Service Provider for care of a Child that enables the Participant to work.
• Service Provider: Any individual or day care center which provides child care which is in compliance with the Internal Revenue Code.

• Enrollment form with verification of child's birth or adoption (copy of birth certificate or adoption decree), if not previously submitted, to be included with the first submission for subsidy for the year.
• Employee/Spouse Work Verification Form(due on the 8th of each month).
• Dependent Care/Child Care Expense Reimbursement Form (due on the 8th of each month).

DEPENDENT CARE/CHILD CARE EXPENSE REIMBURSEMENT FORM

• Complete top section with pertinent information.
• Insert:
1. Two-week period date information (same as WHOI pay period schedule).
2. Child's name.
3. TOTAL number of hours for that two-week period
• List total dollar amount of expenses incurred from that Provider for that four-week period.
• Have information verified by Provider completing his/her section.

• Supply WHOI time sheets, signed by the supervisor, for employee and/or spouse, if spouse is also employed by WHOI.
• Complete Section 2 with appropriate information.
• Insert:

Two-week period ending date (same as WHOI's pay period schedule).

TOTAL number of hours worked for each 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.

• The following documentation must be received by your Benefits Specialist no later than the 8th of each month in order to be processed that month.
  • Bill showing total number of hours of child care and total dollar amount of expenses incurred for the time period (Dependent Care/Child Care Expense Reimbursement Form).
  • Spouse's total hours worked (Employee/Spouse Work Verification Form).
  • Copy of employee's time cards, signed by supervisor.
• Documentation received after the 8th of the month will be held and processed in the following month.
• No more than three (3) months of documentation will be processed at one time. If more than three (3) months is submitted, payment for those months will be made the following month.
• Reimbursement will be issued to you in the last paycheck of the month.
• All incurred expenses must be received by your Benefits Specialist by January 9th, for the previous year's expenses. Any Child Care Subsidy payment made to you in the following year for the previous year's expenses WILL BE taxed.
• Up to $5,000.00 in eligible child care expenses may be reported as tax free ($2,500.00 if married filing separately).
• Child Care Subsidy amounts in excess of $5,000.00 will be reported on an after-tax basis.