{"id":14008,"date":"2025-04-10T15:02:55","date_gmt":"2025-04-10T20:02:55","guid":{"rendered":"https:\/\/www.wisconsin.edu\/uw-policies\/?page_id=14008"},"modified":"2025-04-10T15:02:55","modified_gmt":"2025-04-10T20:02:55","slug":"qualified-employee-discount-rates","status":"publish","type":"page","link":"https:\/\/www.wisconsin.edu\/uw-policies\/qualified-employee-discount-rates\/","title":{"rendered":"Qualified Employee Discount Rates"},"content":{"rendered":"\n\t\t\t\t\t<div id=\"cfct-build-14008\" class=\"cfct-build grid\">\n\t\t\t\t\t\t<div class=\"row\"><div class=\"col-md-12 cfct-block\">\n\t\t\t<div class=\"cfct-module cfct-lastupdate\">\n\t\t\t\t<div class=\"listing-module\"><p><span class=\"item-date\">Updated: 04\/10\/2025<\/span><\/p><\/div>\n\t\t\t<\/div>\n\t\t\t<div class=\"cfct-module uwsa-rich-text\">\n\t\t\t\t<div class=\"cfct-mod-content copy\"><p>Per <a href=\"https:\/\/www.irs.gov\/pub\/irs-pdf\/p5137.pdf\" target=\"_blank\" rel=\"noopener\">IRS Publication 5137 (IRC Section 132(c)(1)(B)),<\/a> the current discount on child care services to benefit-eligible permanent employees <strong>cannot exceed 20%<\/strong> of the price charged to the general public.<\/p>\n<\/div>\n\t\t\t<\/div><\/div><\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t","protected":false},"excerpt":{"rendered":"","protected":false},"author":3213,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-14008","page","type-page","status-publish","hentry","cfct-can-haz-build"],"_links":{"self":[{"href":"https:\/\/www.wisconsin.edu\/uw-policies\/wp-json\/wp\/v2\/pages\/14008","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.wisconsin.edu\/uw-policies\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.wisconsin.edu\/uw-policies\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.wisconsin.edu\/uw-policies\/wp-json\/wp\/v2\/users\/3213"}],"replies":[{"embeddable":true,"href":"https:\/\/www.wisconsin.edu\/uw-policies\/wp-json\/wp\/v2\/comments?post=14008"}],"version-history":[{"count":3,"href":"https:\/\/www.wisconsin.edu\/uw-policies\/wp-json\/wp\/v2\/pages\/14008\/revisions"}],"predecessor-version":[{"id":14011,"href":"https:\/\/www.wisconsin.edu\/uw-policies\/wp-json\/wp\/v2\/pages\/14008\/revisions\/14011"}],"wp:attachment":[{"href":"https:\/\/www.wisconsin.edu\/uw-policies\/wp-json\/wp\/v2\/media?parent=14008"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}