This study was designed to describe the different models of Employer-Sponsored Child Care (ESCC) available to employers and child care professionals. Examples of specific child care programs sponsored by employers are described, and five ESCC models are identified: on-site and off-site centers for a single employer, off-site centers for multiple employers, family day home systems, and information and referral systems. Few employers have considered tax incentives a primary reason to engage in ESCC; one reason appears to be that tax laws are not sufficiently clear. General information on insurance and taxes pertinent to ESCC is provided. Advantages of ESCC for employers include better recruiting, reduced absenteeism, and improved labor relations. Advantages for employees include help in paying for quality child care, reduced transportation time and cost, and greater involvement in center administration and policy. Benefits for children include gaining better understanding of their parents' workplace, quality child care, and the ability to see parents during the work day. New sources of child care fundinq, new and innovative programs, and better staff salaries can result for child care professionals. General problems are discussed and recommendations are presented. (Author/DB)