CHAPTER 17Dependent Care Programs
Today, an increasing number of employees face conflicts between work and family stemming from dependent care responsibilities. As a result, many employers have introduced dependent care as an employee benefit. Dependent care benefits, originally thought of as child-care assistance, actually encompass employer support for the care of other dependents, including elderly parents, elderly, ill, or disabled spouses, and dependent adult children. An employer that offers dependent care benefits usually considers them an important element of its human resources policy directed at maintaining or improving its competitive position.
In the last 20 years, the benefit portion of employee compensation began ...
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