Childcare Subsidy


To help meet the cost of pre-first grade childcare, USF offers a subsidy to eligible full-time faculty and staff. The subsidy can be used for common eligible expenses such as daycare, nanny fees, after-school care, and extended day programs.

Eligibility

  • Benefits-eligible, full-time employees at USF are allowed to apply for the Childcare Subsidy.
  • You must be working full-time in order to be eligible for the Childcare Subsidy; partial subsidies are not provided.
  • New employees are eligible to apply for the subsidy within 30 calendar days from date of hire.
  • Current employees are eligible to apply for the subsidy within the first 30 calendar days of returning to work after experiencing a Qualifying Event and after your child begins receiving care services (i.e. childcare, daycare, nanny care, etc.).
  • Eligibility is contingent upon:
    1. Both parents returning to work;
    2. One parent actively looking for work;
    3. One parent in school.
  • Current employees are also eligible to apply for the subsidy within 30 calendar days from the childcare start date, whichever date comes later (i.e. return-to-work date or childcare start date).
  • If both parents work at USF, only one parent may apply for the Childcare Subsidy.
  • If your child enters first grade in the fall of the upcoming year, you are eligible to receive the subsidy for the first eight months of the year (January through August). The funds will be evenly distributed over the entire calendar year.
  • Expenses for the summer after kindergarten are considered eligible expenses.

Subsidy Details

  • The subsidy is a reimbursement arrangement, which means that you pay for any eligible expenses first and then submit your expenses for reimbursement. Childcare Subsidy funds are added to a Dependent Care FSA through our vendor, Benefit Resource (BRI).
  • You have the flexibility to choose a childcare provider at a location that suits your family’s needs.
  • Reimbursement requests must meet the IRS criteria for qualified dependent care expenses.
  • You must retain your receipts as these are required as part of the claims for reimbursement process to substantiate your eligible childcare expenses.
  • You can submit a claim by logging in to your BRI account. You can find a step-by-guide online claim submission guide here.
  • You do not have immediate access to your full Childcare Subsidy amount for the year. Rather, the funds are deposited into your Dependent Care FSA on a per paycheck basis. You will receive your reimbursements for claims from BRI via check or direct deposit, depending on how you set up the reimbursement.
  • Total Childcare Subsidy and your own Dependent Care FSA contributions combined may not exceed $5,000 per household in 2024. If you are married and filing separately, the limit is $2,500.
  • The subsidy amount is determined by your salary as noted in the table below. You receive the full subsidy amount for your first eligible child and an additional 75% of your initial amount for subsequent eligible children, up to the Dependent Care Flexible Spending Account (FSA) maximum annual election.
  • If you are currently receiving the Childcare Subsidy for one child and you give birth to or adopt a second child during the year, you must re-apply for the Childcare Subsidy in order to receive the subsidy for your second child.
  • If you are currently receiving the Childcare Subsidy and are making your own contributions to your Dependent Care FSA, and you submit a new subsidy application mid-year due to having a second eligible child, your own contributions will be reduced and replaced with the updated subsidy amount. For example, if you were originally awarded $4,380 and elected to contribute $620 of your own money, your subsidy award will be updated and we will stop your own contributions for the remainder of the year.
  • If you do not meet the previous deadlines, Open Enrollment* is your next opportunity to apply for the subsidy. Open Enrollment occurs each Fall and allows you to make changes to your benefit elections effective January 1st of the following year. During Open Enrollment, please submit a new Childcare Subsidy application form. Childcare Subsidy awards do not automatically continue from year to year; you must actively apply each year during Open Enrollment by submitting the form.

*Link only active during Open Enrollment

  • You will receive the full subsidy amount according to your salary level for your first eligible child and an additional 75% of the subsidy amount for subsequent eligible children, if applicable, up to the IRS Dependent Care FSA limit for the calendar year. For example, if your 2024 subsidy amount is $365 per month, you receive $4,380 that year for the first child and $273.75 per month for subsequent eligible children until you have reached the maximum of $5,000.

Please note:

The Childcare Subsidy award plus any of your own pre-tax contribution (and any of your spouse’s) cannot exceed $5,000.

  • If you are currently receiving the Childcare Subsidy and are making your own contributions to your Dependent Care FSA and you submit a new subsidy application mid-year due to having a second eligible child, your own contributions will be reduced and replaced with the updated subsidy amount.
  • For example, if you were originally awarded $4,380 and elected to contribute $620 of your own money, your subsidy award will be updated and we will stop your own contributions for the remainder of the year. However, any of your own contributions made prior to the effective date of the updated subsidy will not be refunded.

Childcare Subsidy funds are deposited into a Dependent Care FSA through our vendor, Benefit Resource (BRI).

IRS regulations require that if, at the end of a plan year, the actual expenses you incur are less than the amount contributed to an FSA, you must forfeit the excess amount. The USF plan is a calendar year plan.

2025 Plan Year

There is no grace period for incurring expenses on your 2025 Dependent Care FSA. The deadline to incur expenses on your 2025 Dependent Care FSA is Dec. 31, 2025. The deadline to file claims for your dependent care expenses incurred during 2025 is March 30, 2026.

2024 Plan Year

There is no grace period for incurring expenses on your 2024 Dependent Care FSA. The deadline to incur expenses on your 2024 Dependent Care FSA is Dec. 31, 2024. The deadline to file claims for your dependent care expenses incurred during 2024 is March 30, 2025.

Please contact the Benefits Team:

  • If you or your spouse is also contributing/has already contributed to a Dependent Care FSA through another employer so that your Childcare Subsidy amount can be adjusted accordingly.

  • If you are married and filing separately, please consult with your tax advisor on how receiving the Childcare Subsidy may impact your taxes. In this case, the maximum annual election for the Dependent Care FSA (which includes any Childcare Subsidy award and any of your pre-tax own contribution) is $2,500. Please inform the Benefits Team immediately if your subsidy needs to be adjusted.
  • If your spouse is taking a leave to look after your newborn child but you are not.

It is recommended to consult with a tax advisor for tax implications arising from enrolling in Dependent Care FSA (either through your own contribution or the Childcare Subsidy).


Reminder to re-apply annually

Please note that Childcare Subsidy awards do not automatically continue from year to year; you must actively re-apply each year during Open Enrollment by submitting a new Childcare Subsidy application form.


 

Method 1 – Single Sign-On (SSO)

Once your Dependent Care FSA / Childcare Subsidy application has been processed, you will be able to log in to your BRI account through Single Sign-On (SSO) on USFWorks:

  1. Click on View All Apps underneath Your Top Apps on the right menu of the home page.
  2. Click on the Benefits and Pay application on the left side menu.
  3. Under Suggested Links, click Benefit Resource (FSA).

Method 2 – Log in through BRI

An alternative is to log in on the BRI website. If you wish to log in this way and have never set up a BRI account, click Login, select Employees, and then Register an Account. Otherwise, click on Login and enter your login credentials.

For further information, please see:

BRI Welcome Letter and Login Instructions

Benefit Resource (BRI) contact information

 

2024 Subsidy Rates

Annual Salary  Monthly Subsidy
$112,035 or less $405/month
$112,036 to $138,673 $365/month
$138,674 to $178,296 $324/month 

2025 Subsidy Rates

Annual Salary  Monthly Subsidy
$115,676 or less $405/month
$115,677 to $143,179 $365/month
$143,180 to $184,091 $324/month