Reporting Paid Sick and Family Leave

October 19, 2020

The Families First Coronavirus Response Act requires employers with fewer than 500 employees to provide paid sick leave or family and medical leave to employees who miss work for specified reasons related to COVID-19. An IRS Notice provides guidance on how employers should report these payments.

According to the notice, employers may report payments on Form W-2, box 14, or in a separate statement. Either way, an employer must separately state the total amount of 1) qualified sick leave wages paid because the employee was quarantined or diagnosed with COVID-19; 2) qualified sick leave wages paid because the employee was caring for a family member; and 3) qualified family leave wages.

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