The fastest growing segment of the labor force today is the category of mothers with preschool children. As the number of working mothers increases, so does the need for reliable, quality child care during the work day. Heightening its traditional concern for working parents in need of quality child care services, the Women's Bureau has chosen as a primary initiative the establishment of employer-sponsored child care systems throughout the United States. One aspect of this thrust has been the updating and expansion of the contents of a widely used Women's Bureau publication, issued in 198l, to produce the present edition. It is hoped that planners of child care programs in business and industry, unions, employee associations, and communities will find this document rich in data, guidance, and shared ideas. Contents focus on (1) the need for child care and the services presently available, (2) employer/labor involvement in programs that support working parents, (3) the establishment of a task force and the assessment of needs for employer/labor involvement in child care services, (4) program planning and cost analysis, (5) funding sources for chid care services, (6) tax issues and employer-sponsored child care services, (7) program components of a child care center, and (8) implementation of the program plan. (A partial list of employer-sponsored child care programs in the United States is appended.) (RH)