Child care subsidy rates — In-home/relative providers
(1) Base rate. When consumers employ in-home/relative providers, DCYF pays $3.85 per hour per child. Beginning July 1, 2024, the maximum child care subsidy rate is $4.00 per hour per child.
(2) DCYF may pay above the maximum hourly rate for children who have special needs pursuant to WAC 110-15-0235 .
(3) DCYF makes the WCCC payment directly to consumers' eligible providers.
(4) When applicable, DCYF pays the employer's share of the following:
(a)Social Security and medicare taxes (FICA) up to the…#
(a) Social Security and medicare taxes (FICA) up to the wage limit;
(b)Federal Unemployment Taxes (FUTA); and#
(b) Federal Unemployment Taxes (FUTA); and
(c)State unemployment taxes (SUTA).#
(c) State unemployment taxes (SUTA).
(5) For in-home/relative providers who receive less than the wage base limit per family in a calendar year, DCYF refunds all withheld taxes to them.