The recently established PX Collective Bargaining Agreement, which was officially ratified on December 9, 2022, marks a significant enhancement in benefits for Postdoctoral Scholars at UC San Diego. A key highlight of this agreement is the introduction of comprehensive care programs ucsd, specifically designed to support postdocs in managing childcare and dependent care responsibilities. These programs, encompassing both Childcare Reimbursement and Dependent Care Flexible Spending Account options, aim to provide financial relief and greater flexibility for eligible scholars.
Dependent Care Flexible Spending Account (DepCare FSA) at UCSD
The Dependent Care Flexible Spending Account Program (DepCare) is a valuable federal initiative that enables UC San Diego employees, including Postdoctoral Scholars, to allocate pre-tax funds for eligible dependent care expenses. This program operates under the regulations set forth by the Internal Revenue Service (IRS) and is meticulously documented in the University’s official plan documents, ensuring compliance and clarity.
Key Details of the DepCare FSA:
- Effective Date: The program took effect on January 1, 2023. Enrollment is required during the Period of Initial Eligibility (PIE) or the annual Open Enrollment period.
- Eligibility: This benefit is available to Postdoctoral Scholar-Employees (specifically those in job codes 3252, 3255, and 3256) who hold appointments of at least 50% time. This ensures that scholars with significant roles within the university are able to access this support.
- Benefit Amount: Eligible postdocs can contribute up to $5,000 per calendar year into their DepCare FSA account. This contribution limit is designed to offer substantial support for dependent care costs.
- Further Information: Detailed information about the DepCare FSA, including enrollment procedures and eligible expenses, can be found at the official UC Net website: https://ucnet.universityofcalifornia.edu/compensation-and-benefits/other-benefits/flexible-spending-accounts/depcare-fsa.html. This resource provides comprehensive details to help postdocs understand and utilize the program effectively.
This DepCare FSA program is a cornerstone of the Care Program Ucsd offerings, providing a tax-advantaged way for postdoctoral scholars to manage their dependent care expenses.
UCSD Childcare Reimbursement Programs: Supporting Postdoc Families
Recognizing the significant costs associated with childcare, UC San Diego has implemented Childcare Reimbursement Programs as part of its care program ucsd initiative. These programs are specifically designed to alleviate the financial burden of childcare for eligible Postdoctoral Scholars, ensuring they can focus on their research and academic pursuits with greater peace of mind.
Program Overview: Expanding Support Annually
Effective from October 1, 2023, Postdoctoral Scholars actively employed under the UC-UAW Postdoctoral Scholars (PX) Collective Bargaining Agreement are entitled to receive Childcare Reimbursement. This program offers up to $2,500 per calendar year (January 1 – December 31) to cover expenses incurred during their appointment period. The reimbursement covers two primary categories:
- Eligible Childcare Provider Reimbursement: For costs associated with licensed childcare providers.
- Professional Travel Childcare Expense Program: To assist with childcare costs incurred due to professional travel.
UC San Diego is committed to continuously enhancing this support. Starting October 1, 2024, the Childcare Reimbursement Program is set to increase by $100 each year, demonstrating a progressive commitment to postdoc families:
- October 1, 2024: $2,600
- October 1, 2025: $2,700
- October 1, 2026: $2,800
Important Note: It is crucial to understand that expenses cannot be claimed under both the Childcare Reimbursement Program and the Dependent Care Flexible Spending Account (FSA) program. Postdoctoral Scholars must choose the program that best suits their needs for each specific expense.
The details of these benefits are formally outlined in Article 37 of the collective bargaining agreement (CBA), which is the ultimate governing document. While this article aims to provide a helpful overview of the care program ucsd, it is not intended to replace or contradict the official CBA or University policy. Postdocs are encouraged to review the contract articles carefully for complete and precise information. In any instance of conflict, the language of the CBA or applicable policy will take precedence.
Eligibility Criteria for Childcare Reimbursement
To ensure the care program ucsd benefits are appropriately directed, specific eligibility criteria are in place. For the Childcare Reimbursement Program, qualified dependents are defined as children who meet the following conditions:
- Age Limit: Children must be 12 years of age or under as of the date the childcare expense is incurred.
- Residency: The child must be living in the eligible Postdoctoral Scholar’s home.
This definition is inclusive and encompasses foster children, adopted children, and children in part-time living situations, ensuring broad coverage for diverse family arrangements within the postdoc community at UCSD.
Reimbursement Process and Deadlines
To access the Childcare Reimbursement Program, Postdoctoral Scholars need to adhere to a structured submission process with specific deadlines. This ensures timely processing and reimbursement of eligible expenses.
Quarterly Submission Deadlines:
| Dates Expenses Incurred | Submission Deadline Date |
|---|---|
| October 1 – December 31 | Submit no later than January 31 |
| January 1 – March 31 | Submit no later than April 30 |
| April 1 – June 30 | Submit no later than July 31 |
| July 1 – September 30 | Submit no later than October 31 |
It is important to note that reimbursement requests must be submitted after the expenses have been incurred. This ensures accurate documentation and alignment with actual costs.
To initiate a reimbursement request, Postdoctoral Scholars should use the Postdoctoral Scholars Childcare Reimbursement form (UBEN 255). This form is processed through the campus Office of Postdoctoral Scholar Affairs (OPSA), which serves as the central administrative point for the care program ucsd.
Reimbursements are disbursed through payroll as taxable earnings to the Postdoc. It’s also important to be aware that any unused childcare reimbursement funds do not roll over to the next calendar year. Therefore, planning and timely submission of claims are advisable to maximize the benefits within each calendar year.
Step-by-Step Guidance on Submitting Reimbursement Forms
To facilitate a smooth reimbursement process under the care program ucsd, UC San Diego provides clear guidance on submitting the required documentation to the Office of Postdoctoral Scholar Affairs (OPSA).
Required Documentation and Process:
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Documentation Collection: Gather all necessary documentation, which typically includes:
- License of the Childcare Provider: Proof that the provider is licensed and recognized.
- Receipts of Payment: Official receipts detailing the childcare expenses incurred.
- Child’s Birth Certificate or Passport: For verification of the child’s age.
- Proof of Residence: Documentation confirming the child resides with the postdoc.
- Completion of Approved Professional Travel (if applicable): For Professional Travel Childcare Expense Program claims.
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Form Completion: Complete the Postdoctoral Scholar Childcare Reimbursement form (UBEN 255), available at https://ucnet.universityofcalifornia.edu/forms/pdf/uben-255.pdf. Save the completed form as a PDF for electronic submission.
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Submission via Email: Submit the complete request packet, including the UBEN 255 form and all supporting receipts/documentation, via email to OPSA@ucsd.edu.
- Email Subject Line: Clearly indicate “Postdoc Childcare Reimbursement”.
- Email Body: Specify whether the request is for “1) Eligible Childcare Provider” and/or “2) Professional Travel Childcare Expense Program.” Include any additional details or context that might support the request.
- Attachments: Attach the completed UBEN 255 form and all applicable receipts and documentation.
Upon receipt of the request, OPSA will send an email acknowledging receipt. OPSA then verifies the completeness of the form, confirms the postdoc’s eligibility and appointment status, and ensures all necessary documentation is attached. Approved reimbursement requests are typically processed and submitted to UC Path for payment within 30 calendar days. The exact timing for funds disbursement may depend on UC Path processing schedules.
Postdocs are also required to certify that they are not receiving duplicative childcare reimbursement from external sources that exceed the amounts provided under this collective bargaining agreement. Furthermore, it’s reiterated that expenses cannot be claimed under both the Childcare Reimbursement Program and the Dependent Care FSA.
Reimbursements are generally issued in the same format as the postdoc’s regular pay – either direct deposit or a paper check. If a postdoc is no longer actively employed at the time of reimbursement, a paper check will be issued.
Professional Travel Childcare Expense Program: Expanding the Scope of Care Program UCSD
The care program ucsd extends its support to include the Professional Travel Childcare Expense Program, recognizing the unique challenges faced by postdocs who need to travel for professional reasons while managing childcare responsibilities. This program allows the childcare reimbursement funds to be used to offset expenses incurred during professional travel, broadening the utility of the care program ucsd benefits.
Examples of Eligible Professional Travel Childcare Expenses:
- Extra Childcare at Home: Coverage for additional childcare costs at home while the Postdoctoral Scholar is away on approved travel.
- On-Site Childcare: Reimbursement for childcare services obtained at the professional travel location.
- Transportation for Child/Caregiver: Costs associated with transporting a child and/or caregiver to the postdoc’s travel destination.
- Caregiver Food and Lodging: Expenses for food and lodging for a caregiver who stays overnight to care for the child during the postdoc’s travel.
- Breastmilk Shipping: Costs for shipping expressed breastmilk home for a child while the postdoc is traveling.
To utilize the Professional Travel Childcare Expense Program, it is essential that the professional travel itself is pre-approved, aligning with university policies and guidelines. All professional travel must comply with Article 28 of the collective bargaining agreement, which covers travel reimbursement, including per diem travel caps, reasonable expenses, and necessary documentation. This ensures accountability and appropriate use of funds under the care program ucsd.
Frequently Asked Questions About UCSD Care Programs
To further clarify the care program ucsd and address common queries, a Frequently Asked Questions (FAQ) section is provided, offering concise answers to key questions.
Q: What is the age limit for a qualified dependent?
A: The Childcare Reimbursement program covers children aged 12 or under as of the date the expense is incurred, residing in the Postdoctoral Scholar’s home. This includes foster and adopted children, and those in part-time living situations.
Q: How will the age of the child be verified?
A: Proof of birth is required, typically through a child’s birth certificate or passport, along with identification confirming the child is a qualified dependent.
Q: How is an applicable childcare provider defined?
A: A childcare provider must possess a valid tax ID or Social Security number. Centers caring for six or more non-resident dependents must adhere to all state and local licensing laws and regulations. Reimbursement is not provided for childcare by a spouse, an employee’s child under 19, a friend or relative in the same household, or someone claimed as a dependent for tax purposes.
Q: Are summer camps or other summer enrichment programs considered applicable childcare programs?
A: Yes, if the summer program meets the criteria of an applicable childcare program (as defined above), it qualifies. It is the postdoc’s responsibility to provide the necessary documentation for reimbursement.
Q: How will the reimbursement be taxed?
A: Childcare reimbursements are processed through payroll as taxable earnings to the Postdoc, in accordance with Internal Revenue Code (IRC) regulations.
Q: Why is the childcare reimbursement taxable?
A: The Childcare Reimbursement Program does not meet the IRC requirements for a non-taxable dependent care assistance program. Therefore, the IRS treats these reimbursements as additional wage income.
Q: Can I claim the childcare credit on my tax form?
A: Postdoctoral Scholars should consult with a tax advisor to determine their eligibility for claiming childcare credits on their tax forms, as individual circumstances vary.
Q: What if I am a Postdoc Fellow or Paid Direct and my external grant or fellowship also provides childcare reimbursement?
A: If a Postdoc Fellow or Paid Direct receives childcare reimbursement from an external grant or fellowship, it will satisfy the requirements of the UCSD program, and the amount will be deducted from the UCSD program’s benefits. If the external funding provides a greater reimbursement amount, the postdoc will receive the full external award and will not have access to the UCSD Childcare Reimbursement Program.
Q: How will I receive my reimbursement?
A: Reimbursements are processed through the payroll department and issued in the same manner as regular pay – direct deposit or paper check. If processed more than 30 days after the postdoc’s active appointment ends, reimbursement will likely be via paper check.
Q: Will the dependent care FSA limit be reduced by amounts reimbursed under the childcare reimbursement program?
A: No. Postdocs can participate in both childcare reimbursement programs. Because Postdoc Childcare Program reimbursements are treated as additional wages, they do not reduce the maximum pre-tax amount deductible under the Dependent Care FSA program. This allows for maximized benefits under the care program ucsd.
Resources for UCSD Postdoc Care Programs
For any further questions or assistance regarding the care program ucsd, Postdoctoral Scholars are encouraged to reach out to the UCSD Office of Postdoctoral Scholar Affairs (OPSA).
Contact Information:
- Email: OPSA@ucsd.edu
This comprehensive guide aims to provide Postdoctoral Scholars at UC San Diego with a clear understanding of the care program ucsd benefits available to them. By leveraging these programs, postdocs can better manage their dependent care responsibilities while pursuing their academic and research goals at UCSD.
