Increasing numbers of employers are responding to employee child care needs by revising their benefit packages, work schedules, and recruitment plans to include child care options. This guide details ways to develop effective child care programs and policies. Section 1 of the guide describes employees' growing child care needs and employers' benefits from child care. Section 2 presents steps an employer should take in deciding whether to implement a child care program or policy, including a careful investigation of employees' child care needs and preferences and the employer's goals and resources, as well as an awareness of the supply of and demand for child care services in the community. Section 3 offers detailed descriptions, including advantages and disadvantages, of a range of child care options falling under the categories of direct services, information services, educational services, alternative work schedules, and flexible benefits. Section 4 identifies federal agencies involved in or knowledgeable about child care initiatives. (KB)