Section 125 Plan - Dependent Care Assistance Program. A Dependent Care Assistance Program as permitted by Internal Revenue Code Section 125 is available to SEIU members. This plan allows employees to annually elect to have a specified amount withheld from the salary payments for dependent care costs before income taxes are calculated. Employees may then file claims for reimbursement with the District when eligible costs have been incurred. This plan allows employees to pay for dependent care costs with pre-tax dollars.
Appears in 6 contracts
Samples: Collective Bargaining Agreement, Collective Bargaining Agreement, Collective Bargaining Agreement