ERIC Number: ED252274
Record Type: RIE
Publication Date: 1984
Reference Count: 0
Employers and Child Care: Development of a New Employee Benefit. A BNA Special Report.
Bureau of National Affairs, Inc., Washington, DC.
Written primarily from the employer's perspective, this report examines the issues involved in providing child care assistance as an employee benefit. Chapter 1 summarizes rapid changes in the work force that have produced employer involvement in child care arrangements. The major findings of the report are highlighted in Chapter 2, including the following: (1) the number of employers offering some child care services has doubled to 1,000 since 1982; (2) employers have misgivings about the cost of child care (especially on-site care) and are looking for other means of support such as benefits, flextime, and paternity leave; (3) labor unions generally have not pushed for child care benefits in contract negotiation because of the cost and relatively small number of members who would benefit; and (4) less than 4% of an employer's workforce would tend to use employer-assisted child care. In Chapter 3, an overview of developments in employer-supported care is presented, including a summary of studies that have measured benefits to employers. Labor union officials discuss their initiatives in the area in Chapter 4. Chapter 5 explores relevant tax issues, including an examination of Internal Revenue Service (IRS) press releases on standards for flexible benefit programs. Chapter 6 considers models of child care used by employers (i.e., on-site and off-site child care, information and referral services, parent seminars, family home care, and flexible benefit plans). Chapter 7 presents case studies of 10 employers' child care benefits, while chapter 8 deals with corporate officials' concerns about potential corporate liability. The development of personnel policies that can help employees with children is considered in chapter 9. Finally, appendices present a directory of child care resources and documentary materials such as IRS rulings, state tax laws, union bargaining proposals, and employer policies. (CB)
Descriptors: Case Studies, Day Care Centers, Early Childhood Education, Employer Supported Day Care, Family Day Care, Federal Government, Flexible Working Hours, Fringe Benefits, Information Services, Parent Education, Referral, State Government, Tax Deductions, Unions
Bureau of National Affairs, Inc., Customer Service, 9401 Decoverly Hall Road, Rockville, MD 20850 ($25.00; discount on quantity orders of 6 or more copies).
Publication Type: Information Analyses; Reports - Descriptive
Education Level: N/A
Authoring Institution: Bureau of National Affairs, Inc., Washington, DC.
Identifiers: Flexible Benefit Plans