Back Up Care Advantage Program

UC Berkeley has partnered with Bright Horizons to offer all ladder rank faculty members and lecturers SOE back-up care when they need to be at work and their regular child or adult/elder care is unavailable. For example:

  • When your regular caregiver/stay-at-home spouse is unavailable.
  • When you are between child or adult/elder care arrangements.
  • When your child's regular child care center/school is closed.
  • When your child or adult relative is ill or needs assistance.
  • When you need temporary care for your loved ones so that you can do your work

Programs Available

Ladder rank faculty members and lecturers SOE have access to the following back-up care programs:

  • In-home well and mildly ill child care
  • In-home adult/elder care
  • Center-based child care including Bright Horizons Child Care Center at Bayer in Berkeley, on a space available basis

Eligibility

All ladder rank faculty members and lecturers SOE are eligible to use this benefit for a family member such as a child, step-child, spouse/partner, parent or in-law. Children through 17 years of age are eligible as are adults over 18 years.

Quality of Care

Child care centers in the network must be accredited by the National Association for the Education of Young Children (NAEYC) or meet or exceed state child care licensing requirements. All in-home care agencies in the network are credentialed and employ trained caregivers. All center and in-home care providers participate in an extensive screening + training process.

Days/Hours Available

Hours vary depending on the type of care needed, and the service is designed to provide care when employees need to be at work. In-home care is available 24 hours a day, 7 days a week during your work hours. Center based care hours vary based on the center's operating hours.

Program Parameters

UCB ladder rank faculty and lecturers SOE are eligible to use up to 40 hours of back up care per fiscal year (July 1-June 30th). There is a 4 hour minimum for all care requests. For more program details, please see the links below or go to backup.brighthorizons.com, register and view the specifics of the UCB program.

Co-Payment

In-home care for children and adults: $4/hr (Covers up to 3 dependents) 
Center based child care: $2/hr per child 
Co-payments are collected via credit card or EFT when a reservation is confirmed.

Because of the subsidy provided by UC Berkeley, the Back-Up Care program provides eligible employees with care at a cost that is less than the market rate for these services. The difference between the market rate and the employee cost is treated by the IRS as additional income to the employee (see tax implications below).

Free Registration & Reservations Required to Schedule Care

Registration, via phone or online, is free and is required prior to scheduling care. Eligible faculty can register and reserve care either online through the password protected website. Your employee ID number will be required. Registration in advance of needing care will ensure that you have access to the program when needed and will prevent delays in the scheduling process. You may schedule care 30 days in advance up to the day care is needed, however it is recommended that you allow at least 3-4 hours notice for same day care requests when possible.

New Users
Click "Sign up" at  https://backup.brighthorizons.com/; From the new user registration page, use the following employer information to begin the registration process:

Employer Username: UCB

Employer Password: backupcare6 

*Important note: when entering your employee ID in the registration process, be sure to use your new 8 digit employee ID (no leading zero) found in UC Path.

You can also register by phone: 877-BH-Cares (877-242-2737). Care Consultants are available to assist you 24/7.

Returning Users
Reserve online at backup.brighthorizons.com/Account/Login by signing in with the personal username and password you created previously.

Tax Implications

The Back Up Care Advantage Program provides ladder rank faculty members and lecturers SOE, also referred to here as employees, with in home and center-based dependent care at a cost that is less than the market rate for these services. The difference between the market rate for the in home and center-based care and the employees’ cost is treated by the IRS as additional income to the employee, also known as imputed income, and is taxable.

The employee who has used the Back Up Care Advantage program is required to pay taxes on the imputed income corresponding to the hours of care used and the employee’s department or school matches the employees’ tax contribution.

Imputed income calculations

Imputed income = the market rate cost of the care minus the employee’s co-pay.

The following example illustrates how the imputed income is calculated if the employee uses 10 hours of in-home childcare services and the market rate is $40.20 per hour of care:

Value of service provided = $40.20 x 10 hours = $402
Cost of service to employee = $4 an hour co-pay x 10 hours = $40

The imputed income is $362 – which is the difference of $402 minus $40

Employee Taxes on Imputed income & how these taxes are deducted

The imputed income is reported to the IRS as Other Income and is subject to the following taxes which are deducted from the employee’s paycheck through the campus Central Payroll:

Medicare: 1.45%, 2.35% if income over $200K
OASDI: 6.2% with $128,400 income limit
Federal income tax
State income tax

The Central Payroll also charges the OASDI and Medicare taxes to the employees’ department or school.

For questions please email ofew@berkeley.edu.