Michigan State University Extension
Diversity and Pluralism - 02180101
12/95/
ERIC TITLE NUMBER: ED208973 AUTHOR: Murray, Kathleen A.
TITLE: Legal Aspects of Child Care as an Employee Benefit.
Revised Edition.
YEAR PUBLISHED: 1981
NOTE: 13 p.
ABSTRACT: This document reviews the legal propriety of
offering child care to employees and addresses the post-1981
federal income tax consequences of a child care benefit. One
issue at hand involves the legal mandate to promote equal
opportunity in employment. However, not all employees have
the need for child care, and legal questions have been
raised regarding whether child care benefits can be offered
to a select group of employees. Anti-discrimination laws are
analyzed in terms of California state laws, Title VII of the
1964 Civil Rights Act, and two executive orders which
prohibit discrimination and require affirmative action.
Distinctions in the laws protecting against discrimination
are noted, as is the maximum flexibility granted employers
in California to provide child care benefits. Various types
of benefit programs are considered legal, and selective
availability of child care is also permitted under the law.
The income tax aspects of child care benefits are reviewed
in terms of employer, employee, and provider requirements of
Dependent Care Assistance Programs. Key components of the
new tax laws include increased expense limits and a sliding
credit percentage. The "cafeteria plan," whereby employees
may choose appropriate benefits, is also outlined.
(Author/DB)
KEY DESCRIPTORS: Civil-Rights-Legislation
KEY DESCRIPTORS: *Day-Care; *Employer-Employee-Relationship;
*Fringe-Benefits; *Labor-Legislation; *Laws-; *Tax-Credits
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