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Day Care Centers and Clubs for Girls and Boys

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Day Care Centers and Clubs for Girls and Boys

May 31, 2017


Many elementary, middle or junior high and high school students participate in a variety of after school programs. This edition of Classification and Test Audit Insight compares the classifications that apply to two popular types of after school programs.

DAY CARE CENTERS – child – not residential care facilities – all employees – including receptionists

This classification applies to child day care centers that provide non-medical care and supervision for children ranging from infancy to 17 years of age for periods of less than 24 hours; preschool and kindergarten instructional programs; and before or after school programs that are not operated in connection with public or private schools operated by the employer.

This classification also applies to day care services provided by employers primarily for the use of their employees’ dependents.

This classification does not apply to services, including but not limited to day care, preschool, kindergarten and before or after school programs that are operated in connection with public or private schools by the employer; such operations shall be classified as 8868, Colleges or Schools – private – not automobile schools – professors, teachers, or academic professional employees, 9101, Colleges or Schools – private – not automobile schools – all employees other than professors, teachers, or academic professional employees, or 8875(1), Public Colleges or Schools.

Boys and girls clubs that provide supplemental after school and recreational activities for school age children on an elective or drop-in basis shall be classified as 9067(2), Clubs – boys and girls.

9059
 

Most before school and after school programs are classified as 9059, Day Care Centers, because they are providing supervised care for the children who are enrolled in the program. This means that the children’s attendance is recorded as the day care center is responsible for the child during the program’s hours of operation. If an enrolled child does not attend as expected, for example, the day care center will contact the child’s parent or guardian to determine if the child has an excused absence. A child may not leave the day care center without signing out, or being signed out by a responsible adult, and generally must adhere to the expected attendance schedule. While at a before school or after school day care program, children may engage in a variety of recreational activities, and may participate in learning activities and do homework.

If a day care center or a before or after school program is operated by a public or private school, the operations shall be classified as 8868, Colleges or Schools – private – not automobile schools – professors, teachers, or academic professional employees, 9101, Colleges or Schools – private – not automobile schools – all employees other than professors, teachers, or academic professional employees, or 8875(1), Public Colleges or Schools, as directed by one of the footnotes to Classification 9059.

CLUBS – boys and girls – all employees – including front desk employees, teachers and instructors 

This classification applies to clubs and programs that provide supplemental after school and recreational activities, including but not limited to homework assistance, games, arts and crafts, athletics and computer training for school age children on an elective or drop-in basis. 

Camp operations shall be separately classified as 9048(1), Camps. 

Child day care centers engaged in the provision of supervised care and custody of children that do not operate on an elective or drop-in basis shall be classified as 9059, Day Care Centers. 

9067(2)

Classification 9067(2), Clubs – boys and girls, applies to clubs and programs that provide after school activities for school age children that may be similar to activities at an after school program classified as 9059; however, programs assignable to Classification 9067(2) operate on an elective or drop-in basis. The children are able to choose whether or not to attend the program each day, and unlike a day care program, a boys and girls club will not contact the child’s parent or guardian to determine if the child has an excused absence. A child may leave the boys and girls club without being signed out by a responsible adult.

To view the complete classification phraseologies, footnotes and rules pertaining to the classifications referenced here, use the Classification Search or read Part 3, Standard Classification System, of the California Workers' Compensation Uniform Statistical Reporting Plan - 1995 (USRP).

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