The employer-provided childcare tax credit has existed for over 20 years to help employers secure affordable childcare for their employees. The only problem is, no one seems to know about it. It may be America’s best-kept secret for your employees with children.
In 2020, only11％的员工had access to employer-provided childcare assistance. And in 2022, only 10% of employees have access to employer-provided childcare assistance. These aren’t just statistics; lack of adequate and affordable childcare changes the lives of your employees.
Think of it this way: In the U.S., anywhere from20% to 35%of working mothers who give birth never return to their previous job. That’s a large loss of knowledge and skill. But thanks to the employer-provided childcare tax credit, employers can help mitigate these losses for employees who want to return to the workforce.
请继续阅读以概述雇主提供的育儿，对雇主提供的育儿税收抵免的解释以及哪些雇主育儿计划最适合您的业务需求。
什么是雇主提供的育儿？
雇主提供的育儿您可以为员工提供帮助，以帮助他们支付其某些或全部育儿费用。您可以直接或间接支付这些福利，其中包括：
- Household and dependent care service
- Childcaresubsidies（例如，flexible savings account）
- Resource and referral services to help employees find adequate childcare
Employer daycare assistance isn’t a one-size-fits-all benefit. What you choose depends on what you can afford and the needs of your employees.
现在您知道了雇主提供的育儿是什么，让我们谈谈雇主提供的育儿税收抵免。
What is the employer-provided childcare tax credit?
雇主提供的托儿税收抵免额创建于2001年，每年为雇主提供高达150,000美元的雇主，以将合格的育儿费用降低25％或10％。税收抵免的金额取决于您如何提供雇主提供的育儿。
你可以要求25％如果您提供现场托儿服务或与合格的非现场托儿所合同，则您的费用。有三种方法可以做到这一点：
- 您的费用有助于获取，建造，修复或扩展任何用作合格育儿设施的财产
- 费用有助于为员工提供培训，儿童奖学金计划或为高级育儿专业人员提供更高的薪水
- You contract with a qualified childcare facility
你可以要求10%费用如果您与资源和推荐服务合同，以帮助员工找到育儿。
雇主提供的育儿税收抵免是一美元的税收抵免。意思是，对于您所花费的每笔合格美元（例如25％），您将获得一美元的信用。请记住有一个difference between a deduction and a credit。Credits directly reduce your total tax liability, while a deduction reduces your final taxable income within your marginal tax bracket. But when it comes to childcare expenses, you may be able to combine the credit and business expense deduction to save even more money.
A business may deduct expenses that are considered both ordinary and necessary. Ordinary, meaning the expense is common in your industry. And necessary, meaning the expense is helpful in your industry.
To learn more about combining the employer-provided childcare tax credit and business expense deductions, take a look at theGovernment Accountability Office’s guide。
How do I claim this credit?
Toclaim this business credit，雇主必须填写表格8882and attach it to表格3800。Attach both of these forms to your business tax return (e.g., Schedule C, Form 1065 and Schedule K-1, Form 1120, or Form 1120-S).
When filling out Form 8882, make sure that:
- 您在退货之日起三年内索取信贷
- You’re filling out the right form. If your only source of this credit is from pass-through entities (e.g., partnerships, S corporations, estates, or trusts), you do not need to fill out Form 8882. Instead, report this credit directly on Form 3800
请记住，您可能必须重新夺回该信用的一部分。如果您的育儿设施关闭或所有权易手，将在您的育儿设施开放10年后，将重新获得信贷。如果新所有者以书面形式同意以承担责任，则可以避免重新捕获。
员工和雇主提供的托儿服务
Employees can also save with this benefit. You can provide up to $5,000 in childcare assistance to each eligible employee and exclude it from the taxable wages reported on their Form W-2.
How does this affect employee taxes?
雇主提供的育儿is considered a附加福利。如果您向所有合格的员工提供的福利，您可以将这些费用从员工的应税收入中排除。您不能包括一组员工，而不能包括另一组员工（例如，高薪员工比薪水少的员工）。税收排除减轻了员工的总体税收负担。
这是员工的责任声明benefit of workplace-funded childcare on their individual tax return. Your employee should claim their children as dependents and claim that childcare is necessary to properly perform their duties at work.
If the employee’s expenses are greater than the $5,000 exclusion limit, they may be able to claim the儿童和抚养护理信用, as long as the expenses claimed are different.
So, what should I offer my employees?
Most employers have ignored the employer-provided childcare tax credit. But, there are plenty of reasons to claim it. Let’s take a look at your options when it comes to finding adequate childcare for your employees.
Find out the benefits of:
- 提供现场托儿所
- Contracting with an offsite child-care provider
- Contracting with a resource and referral service
建立现场育儿设施的原因
Providing an onsite childcare facility might not seem possible for small business owners. Sure, large companies can spend a million dollars per year, but this might not be in your budget. Luckily, the 25% credit isn’t the only benefit of having an onsite childcare facility.
让我们以Patagonia的现场育儿设施为例。Patagonia’s CEO pointed out these three benefits：
- Close to 91% of costs are recovered because of increased retention, tax benefits (e.g., the employer-provided childcare tax credit), and employee engagement.
- 他们的现场育儿计划帮助培养了信任的工作场所文化。
- 因为父母不必花时间照顾孩子，所以他们可以继续成为公司成功的组成部分。
Patagonia isn’t the only company that offers onsite childcare. Companies like Disney, Home Depot, and Proctor & Gamble also offer this benefit.
Reasons to contract an offsite childcare provider
您的劳动力可能来自一个单个地区的工作。例如，他们生活在几个不同的郊区，开车去您的城市总部。如果是这种情况，则可能是您和您的员工所需的异地育儿提供者。而且不要忘记，您将获得25％的钱来赚钱，以使异地育儿成为可能。
When shopping around for an offsite childcare provider, you should keep in mind:
- How close the childcare provider is to the office.If childcare is close by and easy to get to, this will count as a perk by itself. Promise.
- What the childcare provider offers children.您不必寻找最昂贵的地方。但是请记住，快乐的孩子=快乐的父母=快乐的员工。
- 托儿服务提供商的费用（每月和年度费用）。您知道自己负担得起的钱，因此请确保最大程度地利用自己的美元。
- How many employees with children you have on average.While this may be hard, if not impossible, to know, just think about it this way—you should work with a place that is big enough and properly staffed to handle your employees’ children. Make sure the childcare provider can meet your needs.
如果你的员工是远程,再保险合同source and referral service provider may be best.
Reasons to contract a resource and referral provider
如果您有偏远的工人，他们将像其他所有人一样需要托儿服务，但是现场和现场托儿所的选择都可能不在桌子上。因此，无论您是远程或办公室员工，您都可以选择与资源和推荐提供商一起工作，以帮助员工在其所在地区找到育儿提供者。另外，这样做可以为您提供10％的费用。
非营利组织育儿意识到美国can help find local childcare providers. Direct your employees to national or regional resource and referral providers so they can find exactly what they need.
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