Back-up Family Care

The federal state of emergency ended on May 11, 2023. Users of the back-up care benefit will now be taxed on the imputed income when using the benefit.

Back-up Family Care When You Need It Most

UC Santa Cruz has partnered with Bright Horizons® to set up our Back-up Care Program to help all UCSC employees and students access high-quality, subsidized emergency back-up family care when needed.

Back-Up Child Care: Next time school is closed, the sitter is unavailable or you are between child care arrangements, high-quality back-up care is just a click or call away. Register for free, and we’ll secure reliable care for you when and where you need it.

Back-Up Adult and Elder Care: When Mom gets injured, Dad’s recovering from surgery, or the regular caregiver calls out sick, we’ll arrange high-quality back-up care in their home.


  • Faculty, staff, and students can access up to 15 days of back-up care each year.
  • UC Santa Cruz employees can access back-up care at subsidized rates. Center-based care is $10 per child/day or $20 per family/day. In-home care for children and adults is $4 per hour.
  • UC Santa Cruz students can access back-up care at subsidized rates. Center-based care is $5 per child/day or $10 per family/day. In-home care for children and adults is $2 per hour.

Tax Implications

Because back-up care is provided at a cost less than the market rate for these services, the difference between the market rate and the benefit user’s cost is treated by the IRS as additional income (also known as imputed income for employees or nonqualified scholarship for students) and is taxable.

Up to now, because the U.S. President had enacted a federal state of emergency due to the COVID Pandemic, the Stafford Act enabled the Back-up Care Program to be treated as non-taxable, as it qualified as disaster relief during this period.

However, the federal state of emergency and the Stafford Act ended on May 11, 2023; therefore, the employee or student who uses the Back-up Care Program will be required to pay taxes on the imputed income or nonqualified scholarship corresponding to the hours of care used.

Please see Tax Implications for the Back-up Care Program for examples of imputed income or nonqualified scholarship calculations.


Register Now. Book Care When You Need It.

Create your care profile now and find care last minute or up to 90 days in advance.

Step 1: Register

Visit clients.brighthorizons.com/UCSantaCruz

Or download the app on your phone...
Apple App Store button    Google Play button

If you are using the mobile app or searching “back-up care” through a browser, please enter the below credentials to access the registration form...
Username: UCSantaCruz
Password: Benefits4You

Step 2: Complete Your Care Profile

Provide contact information, care recipients, authorized contacts, and care locations.

Step 3: Reserve Back-Up Care

Reserve care online, by phone, or via mobile app. Once care is reserved, you will receive a confirmation email.

Questions? Call 877-BH-CARES (242-2737)

Spanish-speaking consultants are available at the Bright Horizons Call Center.


Bright Horizons Back-up Care Overview Presentation
Bright Horizons Back-up Care Overview Presentation


Information on other family services offered to employees and students:

For questions related to UCSC and back-up care, email backupcare@ucsc.edu.

See Also