Any employee can participate, regardless of whether they live in the state, so long as they work in West Virginia.

As long as your child care provider is based in West Virginia, it does not matter where in the state they are located.

It is up to you to determine how much you pay per employee that is enrolled in the Tri-Share program. The state’s match percentage of your contribution is based on the employee's household size and annual gross household income.

No, there are no sign up or administrative fees associated with the Tri-Share Program

Yes, you can revise your contribution amount at any time. In this case you are required to notify Wonderschool so that we can alter the automatic payment deduction.

If an employee exits the company or their working status changes, you will notify Wonderschool immediately and their participation in the program will end prior to the next billing cycle.

Payments from the employee for the remainder of the tuition payment are between them and the provider. If such payments are delayed by more than 1 month, Wonderschool will withhold state and employer payments until any outstanding balance has been paid by the family.

Dual-Share lets you contribute to child care costs for employees who don’t qualify for Tri-Share’s State match. You and your employee split the cost. Like Tri-Share, there’s no minimum contribution and no fees, and you manage it in the same Wonderschool employer portal.

The Employer-Provided Childcare Credit (IRC Section 45F), through the Internal Revenue Service, provides employers a 10% tax credit (up to $150,000 annually) for “qualified childcare resource and referral expenditures.” For more information on 45F, you can visit the employer-provided childcare credit page. Employers could also consider setting up a Dependent Care Assistance Program (DCAP), which is a tax-favored plan under Section 129 of the Internal Revenue Code. Under a DCAP, employer contributions to employee-dependent care expenses are not counted as taxable income for employees, up to $5,000 per year ($2,500 if married filing separately). This can reduce the taxable income for employees while providing a direct tax deduction for the employer. Note: employers are encouraged to seek additional advice from a West Virginia tax specialist before offering benefits to an employee.

Employers may benefit most from either a Dependent Care Assistance Program (DCAP) or a Dependent Care Flexible Spending Account (FSA). Both plans allow for tax-advantaged contributions towards dependent care, but they have different structuring and compliance requirements. A DCAP allows employer-sponsored contributions and is often part of a Section 125 cafeteria plan, with non-taxable contributions up to the annual $5,000 limit. A Dependent Care FSA permits employees to set aside pre-tax dollars for dependent care, which could be paired with the employer’s contributions to meet the program’s cost-sharing goals. Selecting either or both of these arrangements can maximize tax savings and flexibility. Note: employers are encouraged to seek additional advice from a West Virginia tax specialist before offering benefits to an employee.

Employers benefit from payroll tax savings when they contribute to dependent care through a DCAP or FSA. Since these contributions are not considered taxable income to employees (up to the allowed limits), employers do not pay FICA (Social Security and Medicare) and FUTA (unemployment) taxes on these amounts. This can result in substantial savings on payroll taxes, making the program even more cost-effective. Note: employers are encouraged to seek additional advice from a West Virginia tax specialist before offering benefits to an employee.

This will depend on any specific state incentives or credits West Virginia might provide for employer-sponsored childcare programs. Some states offer additional credits or deductions to employers who contribute to employee-dependent care expenses. Consultation with a tax advisor familiar with West Virginia's tax laws could help uncover state-level incentives.

The Tri-Share model is more flexible and less resource-intensive than setting up an onsite childcare facility. Employers in smaller or mid-sized companies may lack the space, regulatory expertise, or budget for an onsite center. By sharing childcare costs through the Tri-Share model, employers can support their workforce without the extensive overhead or long-term commitments involved in managing onsite childcare. This model also enables smaller businesses to provide childcare assistance on par with larger employers.

No, you can operate anywhere in the state.

Yes, a Montessori school is an eligible provider so long as they are licensed and in good standing.

Yes. So long as your child care business meets the eligibility criteria for Employers, your employees can participate.

If you have a family that is interested in enrolling in their Tri-Share Program through their employer, have them complete the Employee Form on our website and reach out to Wonderschool for more information.

A provider shall not charge Tri- Share program participants a higher rate than non-program participants for the same services.

Wonderschool will send the provider an invoice on the 1st of each month with all tuition contribution amounts to serve as the provider’s request for payment. Employer and State funds are collected on the 7th of each month. Funds will be electronically sent to the provider within a week of collection, so long as the signed invoice and tuition documentation have been returned.

If payments from either party are delayed, Wonderschool will notify you of such delay. The payment to you for tuition will also be delayed based on payment from both mentioned parties.