# The Employer Options Ladder

*Community Engagement Hub — Employer Toolkit*

Nine ways to support employees' child care needs, lowest to highest
commitment. Most employers start with 1–3 and add rungs as evidence builds.

| # | Option | Typical cost | Time to launch | Best fit |
|---|---|---|---|---|
| 1 | Care-aware scheduling (predictable shifts, swap boards, core hours) | ~$0 | Weeks | Every employer |
| 2 | Manager culture (treat care emergencies as operational reality; train supervisors) | ~$0 | Weeks | Every employer |
| 3 | Information & navigation (curated local provider list, navigation help) | Low | Weeks | Every employer |
| 4 | Dependent Care FSA (employees set aside pre-tax dollars) | Admin only | 1–2 months | 25+ employees |
| 5 | Child care stipend (flat monthly contribution) | $50–300/employee/mo | 1–2 months | Competitive labor markets |
| 6 | Backup care benefit (vendor-provided emergency care days) | Per-employee fee | 2–3 months | Shift-critical operations |
| 7 | Reserved slots / priority access (contract with local provider) | Negotiated | 3–6 months | Clustered workforce geography |
| 8 | Shared-site care (consortium with nearby employers) | Shared capital + ops | 6–18 months | Industrial parks, downtowns, hospitals |
| 9 | On-site center | Capital + ops (offset by §45F credit) | 12–24 months | Large anchor employers |

## Choosing

- Let the employee needs survey pick the rung — don't guess.
- Rungs 7–9 involve qualified child care expenditures that may be eligible
  for the federal §45F credit (up to 40–50% for tax years 2026+, capped) —
  see the Tax Incentives Explainer; educational information, not tax advice.
- Announce whatever you choose loudly (see Internal Announcement Templates);
  an unknown benefit retains nobody.

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*Demonstration content — cost ranges are illustrative.*