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The Lab is subsidizing some of the cost of this service to help reduce the amount employees pay. Employees will be charged:

Employees pay Bright Horizons directly using a credit card or debit card, payable at the time of reservation.

Dependent Care Flexible Spending Account (Dep-Care FSA) can not be used for this service.


The Backup Care program provides employees with certain types of dependent care charging a co-pay that is less than the market rate for these services. The difference between the market rate and the employee co-pay is considered a taxable benefit and treated by the IRS as additional income to the employee.

The market value is based upon national averages and will be reviewed and adjusted annually. The following is the current market values for the following services:

The amount of tax paid is dependent upon the tax bracket of the individual.

The additional income is reported monthly as Other Income on the employees paycheck and will be subject to the following taxes: