Dependent Care Voucher Program Policy & Procedures
Eligibility and Award Conditions
Regular full-time faculty and staff who are fully-benefited (check with your human resources department to confirm eligibility for benefits) and have completed the 90-day probationary period, may be eligible for the Dependent Care Voucher Program. Non-benefited temporary, limited, part-time, casual employees and students are not eligible. The Office of Work, Life and Engagement verifies that the employee is receiving full-time benefits.
Employee must have dependent care costs directly related to his/her work schedule. The Voucher Program can only reimburse for costs for care during the hours the employee is working. Spouse/partner must be employed, or provide proof of enrollment in school, or have documentation that a disabling condition prevents full-time caregiving. This is verified on the ApplicationEmployee must disclose to the Office of Work, Life and Engagement any additional childcare funds that they may receive from the State of Maryland.
One award is made per family for the Dependent Care Voucher Program and only one dependent's care is eligible for reimbursement.
By signing the Application, employee agrees:
- That the Office of Work, Life and Engagement has permission to verify employment, salary, family income, dependents and information reported on tax return
- That the Office of Work, Life and Engagement has the client’s permission to confirm with the childcare provider the cost of care and dates of service.
- To report any change in employment status, any change of address, any change of dependent care, and any change in family income. If employee leaves the University but owes money to the Voucher Program because the Office of Work, Life and Engagement was not notified, money owed may be deducted from the final paycheck
- To submit a new IRS income tax form each year by April 30th. (Reimbursements will not be processed after April 30th if documentation has not been received and the employee will be removed from the voucher program).
- That they will disclose to the Office of Work, Life and Engagement any additional childcare funds they may receive from the State of Maryland.
- That eligibility to continue in the program will be determined upon the receipt of your current tax returns. Please be aware that if it is determined you are no longer eligible to participate in the voucher program, any funds that were paid on your behalf during the ineligibility period, through the Dependent Care Voucher Program, are due back to the University. You will be notified of the total amount to be repaid.
- That they understand that providing inaccurate or false information may result in disqualification from this program and that employees who abuse the program will be reported to their divisional Human Resources office and may be subject to disciplinary action, up to and including termination
- That $5,000 is the combined total allowed for dependent care assistance from the Dependent Care Reimbursement Account (such as a dependent care flexible spending account), scholarships for Downtown Baltimore Child Care or the Johns Hopkins Child Care and Early Learning Center, the Dependent Care Voucher Program and the Back-up Care Program
- That changes in the Voucher awards may be necessary to ensure that funds are available throughout the year
- That the selection of a dependent care provider is the employee's exclusive responsibility. Except for verifying license status at the time of application, the university does not screen or check the background, status, or qualifications of the dependent care provider
- To abide by the policies stated in this document and in the Provider Enrollment Form.
Income Eligibility (based on net family income as federally defined)
Net Taxable Income Range | Award Level |
|---|---|
Less than $40,000 | Maximum 40% of Cost for Care |
$40,001 to $50,000 | Maximum 20% of Cost for Care |
over $50,001 | Not Eligible |
WORKlife Programs uses net taxable family income to determine the level of assistance for which employee is eligible, based on the above chart. This is income after deductions have been taken.
Dependent Eligibility
"Dependents" are defined as anyone for whom you provided more than 50% of the financial support for the year, as defined in Section 152 of the Internal Revenue Code, and who resides in your home a minimum of eight hours per day. Expenses for the following dependents are eligible for reimbursement:
- children up to their 5th birthday
- any dependent (including your spouse or parent) who is physically or mentally incapable of caring for himself or herself
Maximum Dependent Care Benefit
The maximum dependent care benefit is $5,000. If an employee receives a Dependent Care Voucher, enrolls in a Dependent Care Reimbursement Account and uses the Back-up Care Program, the combined total for all programs cannot exceed $5,000. WORKlife Programs confirms each applicant's Dependent Care Reimbursement Account and Back-up Care amounts to determine if award of voucher will put dependent care benefit amount over $5,000. If this amount is exceeded because of special circumstances, the amount over $5,000 will be reported to the IRS as the employee's taxable income on the W-2 Form at the end of the year.
Application Process
Employee submits to the Office of Work, Life and Engagement:
- Original signed and completed application.
- Copy of most recent, complete Federal Income Tax form (1040). (Pay stubs or W-2 forms are not acceptable.) The IRS 1040 form verifies net family income.
- Completed and signed original Provider Enrollment Form.
- Photocopy of the providers state child care license.
- A copy of your Child’s certified birth certificate.
- Copy of Marriage Certificate or Affidavit of Marriage or Affidavit of Domestic Partnership. (Adult Care Only.)
When all materials are received, the Office of Work, Life and Engagement will verify eligibility. If employee is within guidelines, she/he will be notified of approval or wait list status as soon as the necessary paperwork and verifications are completed. If employee has reached the limit of their dependent care allowable amount the employee will be notified of ineligibility for the Dependent Care Voucher Program for the current year. The employee can reapply the following year if they adjust their Dependent Care Reimbursement account for that year.
Applications are dated as they are received, and processed on a first come, first served basis throughout the year as funds allow.
Provider Verification and Enrollment
When the Provider Enrollment form is received and dated, the Office of Work, Life and Engagement will verify that the dependent care provider fits one of the following:
State licensed child care center
State licensed family child care provider
Before and after school program sponsored by a school district
Program sponsored by Johns Hopkins University
State licensed adult day care center
State licensed home care provider
Other approved care arrangements, such as nannies, au pairs, and home care aides or companions, supervised by a licensed agency
The provider must be licensed or certified according to state regulations. A copy of the provider's license must be included with enrollment forms. Exceptions to licensing verification include formal on-site before and after school programs sponsored by school districts or other approved agencies, the Johns Hopkins University summer camp, the Johns Hopkins Child Care and Early Learning Center, Downtown Baltimore Child Care Centers, Weinberg YMCA Child Care Center at Stadium Place, and other approved care arrangements, such as nannies, au pairs, home care aides and elderly companions who are supervised by a verified, licensed agency.
If the provider comes into the employee's home, verification must be provided to Programs the Office of Work, Life and Engagement that the provider is:
Not the parent or guardian of the child or adult being cared for;
Licensed as required by state law, has criminal records check or fingerprinting on record and/or is supervised by a licensed agency or organization.
The Office of Work, Life and Engagement contacts the dependent care provider and verifies the employee's work-related dependent care costs and any other dependent care assistance employee may be receiving. If more than one dependent in a family is being cared for by a provider, the care provider is responsible for determining the cost for one (1) dependent.
The Voucher Program will not reimburse at rates higher than are charged for other children or adults in care. If an employee's family member is the only one in the provider's care, the reimbursed rate will not exceed the market rate (average rate of providers of similar services in the zip code area) as determined by the Office of Work, Life and Engagement . Reimbursement will be based on basic services and does not cover ‘add-ons’ including, but not limited to: meals, trips, late fees, special classes, or payment for missed days,
The Office of Work, Life and Engagement reserves the right to limit the monthly total fee based on the usual and customary fees for the demographic area.
Care providers who abuse this program will be reported to their appropriate licensing agency. Employees who abuse this program will be subject to termination and possible legal action.It is the employee's responsibility to notify the providers of the program's regulations and their responsibilities for the monthly reporting/billing process.
The Monthly Cost Verification form is completed monthly by the employee and care provider and sent to the Office of Work, Life and Engagement. Employees who are paying for care on a weekly basis may submit 4 or 5 weeks of care at time (based on how many weeks are in a particular month). The Voucher Program will not pay partial weeks or pro-rated fees for employees who pay weekly. (This does not apply to parents using the Johns Hopkins Child Care and Early Learning Center, Weinberg YMCA at Stadium Place or Downtown Baltimore Child Care Center. Those centers bill WORKlife directly for parents receiving financial assistance).
Monthly Cost Verification forms are due no later than the 15th of the month from the last date of care for the previous month. A weekly or monthly receipt(s) of payment to the care provider must accompany the MCV form. Failure to submit a MCV for more than 90 days will result in removal from the voucher program. Employees can reapply to receive future benefits if funds continue to remain available.
Approval
The Office of Work, Life and Engagement checks the Dependent Care Reimbursement Account and Back-up Care amounts to determine if award of voucher will put dependent care benefit amount over $5,000. If employee is within guidelines, she/he is notified of eligibility, approval, and/or wait list status as soon as the necessary paperwork and verifications are completed. If employee has reached that limit, she/he is notified of ineligibility for Dependent Care Voucher Program for the current year.
If available university funds are expended, a waiting list will be maintained. As additional funds become available, employees on the list will be awarded assistance. Participants in the Dependent Care Voucher Program during the previous year who maintain their employment eligibility and submit current 1040 tax forms will have priority over new, qualifying applicants.
Adjustments will be made in the subsequent award period, if an over-payment resulted. The amount of the over-payment will be subtracted from the next voucher program check, or the employee will be responsible for reimbursing the Dependent Care Voucher Program directly. Should the employee be terminated from the university, adjustments and overpayments will be deducted from the final check.
Reimbursement Process
(This does not apply to Johns Hopkins Child Care and Early Learning Center, Weinberg YMCA at Stadium Place or Downtown Baltimore Child Care Center applicants. Those centers bill WORKlife directly for parents receiving financial assistance).
The Monthly Cost Verification form is completed monthly by the employee and care provider and sent to WORKlife Programs. Employees who are paying for care on a weekly basis may submit 4 or 5 weeks of care at time (based on how many weeks are in a particular month). The Office of Work, Life and Engagement will not pay partial weeks or pro-rated fees for employees who pay weekly.
Monthly Cost Verification forms are due no later than the 15th of the month from the last date of care for for the previous month. Failure to submit a MCV and copies of payment receipts for more than 90 days will result in removal from the voucher program. Employees can reapply to receive future benefits if funds continue to remain available.
The Office of Work, Life and Engagement verifies that the form is accurate, complete, dated and signed by the care provider. Random audits of day care providers are done to confirm that the amount being recorded on the monthly cost verification form reflects the payments that are being made to the provider.
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