Many young mothers who are the sole support of young children work at low-level, low-paying jobs primarily to have the satisfaction of providing for the growth of their children. A job that directly provides child care is exactly what many working mothers are looking for. Employers should realize that provision of child care as a fringe benefit is the least expensive, most productive activity they can initiate. The 4C Child Care Assurance Plan, a computer-operated, agency-based nonprofit corporation which has operated for more than a decade in central Florida, helps families purchase child care from the private market. Integrating families receiving public funds for child care with families receiving employer-provided child care, the 4C program can identify employees who are eligible for any of several public funds. These public funds are used first, before employers are billed for child care. Services the 4C agency provides to employers include (1) program monitoring for tax purposes, (2) validating enrollment, (3) mediating conflicts between parents and caregivers, (4) counseling for health and family problems, and (5) assisting in child care contract negotiations. Company payment to 4C is tax deductible, and a tax credit may be earned. (A summary of day care costs and a fee schedule for Title XX child care services are appended.) (RH)