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Guidelines for supporting childcare expenses for research participants

1. Purpose 

To provide clear instructions for researchers on how to plan for and process childcare expenses for participants in research studies. 

2. Options for Supporting Childcare Expenses 

Researchers can choose one of the methods described in the following decision tree to support childcare expenses.  It is critical to include these expenses in your budget and budget justification, or they will not be considered allowable. See section 3 for more information on budgeting. 

Decision tree - text-only version lower on page

3. Budgeting and Justification 

  • Budgeting: Ensure that childcare expenses are included in the research budget. Estimate the total cost based on the number of participants and the expected duration of childcare needed.
  • Justification: When listed as a distinct line item, provide a clear justification for the inclusion of childcare expenses in the budget. Explain how these expenses support participant engagement and retention.  Here is some sample language:
    • Childcare expenses: Funds in the amount of $xxx are requested to cover the cost of childcare expenses while research participants are engaged in two 2-hour study visits. To provide ample time to drive and park at the study visit, we will reimburse up to 3 hours per visit, at a rate of up to $15/hour. Given the demographics of the study, we anticipate that half of the participants will need to arrange childcare. 

4. Instructions for Participants 

Participants should be instructed to: 

  • Keep Detailed Records: Maintain receipts and records of all childcare expenses incurred during their participation in the study.
  • Submit Receipts: Submit receipts to the research team within a specified timeframe (e.g., within 30 days of the expense). A template childcare expense receipt can be accessed here.
Options for supporting childcare expenses (image-free description)

This is a text-only description of how to support childcare expenses for research, and provides the same information available laid out in the diagram above.

  1. If all or most of the participants in a study are anticipated to need childcare , there are three options:
    1. Direct reimbursement: Participants submit receipts that include cost, hours, date, and provider details. Receipts are submitted with AP check request or ClinCard payment. G/L 622500 should be used.
    2. Childcare costs can be included in overall incentive costs: Expenses should be calculated and added to participant compensation costs in the budget. Payment should be made via ClinCard or check. If using this method participants should be reminded that payments over $600 per year should be considered reportable taxable income.
    3. Coordinating with childcare partners: Study teams can partner with local drop-in centers. Invoicing should be set up. Examples of childcare partners are Courtney's Drop In Kids Care (in Chapel Hill), Kidz Kamp (in Durham), or Le Petite Academy (various Triangle locations).
  2. If one/only a few (or unknown number of) participants will need childcare, there is one option:
    1. Direct reimbursement: Participants submit receipts that include cost, hours, date, and provider details. Receipts are submitted with AP check request or ClinCard payment. G/L 622500 should be used.