Child Care Benefit

Child Care Benefit

Eligible faculty and staff can elect to receive up to a $5,000 contribution from Columbia to a Dependent Care FSA. If you elect this benefit during the year because of a Qualified Life Status Change, you will receive a prorated portion of the benefit.

To be eligible for this benefit, you must meet all of the eligibility criteria below:

  • Be a full-time, benefits-eligible Officer, Postdoctoral Research Fellow, Non-Union Support Staff or Local 100 member with an Annual Benefits Salary of less than or equal to $160,000
  • Have a dependent child under the age of 6 and not yet attending kindergarten who:
    • Has been verified by the Columbia Benefits Service Center as an eligible dependent; and
    • Meets the IRS definition of a tax dependent
  • Elect to participate in the Child Care Benefit as a new hire, during the annual Open Enrollment period or if you experience a Qualified Life Status Change.

There is a limit of a single benefit per family regardless of the number of eligible children, and regardless of whether both parents are eligible employees.

In order to comply with IRS regulations, if the determined benefit value of your University-provided Back-up Care program benefits, Child Care benefits, and annual Dependent Care Flexible Spending Account election exceeds $7,500 in 2026 ($5,000 in 2025) within the calendar year, Columbia University will report and withhold taxes on the amount exceeding the limit. The totals in excess of the limit will be considered “imputable” for income, Medicare and Social Security taxes.

Frequently Asked Questions

For additional information about the Child Care Benefit, the Dependent Care Flexible Spending Account, and the Back-Up Care Program, there is a list of frequently asked questions.