Page 282 - Individual Forms & Instructions Guide

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
qualifying under (4), (5), or (6) earlier, the amount of qualified wages can't exceed $200 per day or $12,000 in the aggregate
sick leave wages is determined at two-thirds the employee's per employee.
regular rate of pay, but the wages may not exceed $200 for any For more information about qualified sick and family leave
day (or portion of a day) for which the individual is paid sick wages, go to IRS.gov/PLC.
leave. The EPSLA also limits each individual to a maximum of
up to 80 hours of paid sick leave in total for leave taken after If you paid qualified sick or family leave wages in
March 31, 2020, and before April 1, 2021. The ARP resets this TIP 2022 for leave taken after March 31, 2020, and before
limit at 80 hours of paid sick leave for leave taken after March April 1, 2021, complete lines 8g through 8j before
31, 2021, and before October 1, 2021. Therefore, for leave tak- completing Worksheet 3. If you paid qualified sick or family
en after March 31, 2020, and before April 1, 2021, the maxi- leave wages in 2022 for leave taken after March 31, 2021, and
mum amount of paid sick leave wages can't exceed $5,110 for before October 1, 2021, complete lines 8k through 8n before
an employee for leave under (1), (2), or (3), and it can't exceed completing Worksheet 4.
$2,000 for an employee for leave under (4), (5), or (6). These Line 8b. Nonrefundable portion of credit for qualified sick
maximum amounts also reset and apply to leave taken after and family leave wages for leave taken after March 31,
March 31, 2021, and before October 1, 2021. 2020, and before April 1, 2021. Enter the nonrefundable por-
For more information about qualified sick and family leave tion of the credit for qualified sick and family leave wages for
wages, go to IRS.gov/PLC. leave taken after March 31, 2020, and before April 1, 2021,
Expanded Family and Medical Leave Act (Expanded from Worksheet 3, Step 2, line 2j.
FMLA). Employers with fewer than 500 employees and, for Complete line 8b only if qualified sick leave wages
leave taken after March 31, 2021, and before October 1, 2021, ! and/or qualified family leave wages were paid in 2022
certain governmental employers without regard to number of CAUTION for leave taken after March 31, 2020, and before April
employees (except for the federal government and its agencies 1, 2021.
and instrumentalities unless described in section 501(c)(1)) are
entitled to a credit under the FFCRA, as amended for purposes Businesses, tax-exempt organizations with fewer than 500
of the ARP, if they provide paid family leave to employees that employees, and Schedule H filers that provide paid sick leave
otherwise meets the requirements of the Expanded FMLA. For under the EPSLA and/or provide paid family leave under the
leave taken after March 31, 2020, and before April 1, 2021, Expanded FMLA are eligible to claim the credit for qualified
wages are qualified family leave wages if paid to an employee sick and family leave wages for leave taken after March 31,
who has been employed for at least 30 calendar days when an 2020, and before April 1, 2021. For purposes of the credit,
employee is unable to work due to the need to care for a son or qualified sick leave wages and qualified family leave wages are
daughter under 18 years of age or incapable of self-care be- wages for social security and Medicare tax purposes, deter-
cause of a mental or physical disability because the school or mined without regard to the exclusions from the definition of
place of care for that child has been closed, or the childcare employment under sections 3121(b)(1)–(22), that an employer
provider for that child is unavailable, due to a public health pays that otherwise meet the requirements of the EPSLA or Ex-
emergency. See Son or daughter, earlier, for more information. panded FMLA. The credit for qualified sick and family leave
For leave taken after March 31, 2021, and before October 1, wages consists of the qualified sick leave wages, the qualified
2021, the leave can be granted for any other reason provided by family leave wages, the qualified health plan expenses alloca-
the EPSLA, as amended for purposes of the ARP. ble to those wages, and the employer share of Medicare tax al-
For leave taken after March 31, 2020, and before April 1, locable to those wages. The nonrefundable portion of the credit
2021, the first 10 days for which an employee takes leave may is limited to the employer share of social security tax reported
be unpaid. During this period, employees may use other forms on Schedule H, line 2a.
of paid leave, such as qualified sick leave, accrued sick leave, Any credit in excess of the remaining amount of the em-
annual leave, or other paid time off. After an employee takes ployer share of social security tax is refundable and reported on
leave for 10 days, the employer provides the employee paid Schedule H, line 8e. For more information on the credit for
leave (that is, qualified family leave wages) for up to 10 weeks. qualified sick and family leave wages, go to IRS.gov/PLC.
For leave taken after March 31, 2021, and before October 1, Qualified health plan expenses allocable to qualified sick
2021, the 10-day rule discussed above doesn't apply and the and family leave wages. The credit for qualified sick leave
paid leave can be provided for up to 12 weeks. wages and qualified family leave wages is increased to cover
Rate of pay and limit on wages. The rate of pay must be at the qualified health plan expenses that are properly allocable to
least two-thirds of the employee's regular rate of pay (as deter- the qualified leave wages for which the credit is allowed. These
mined under the Fair Labor Standards Act of 1938), multiplied qualified health plan expenses are amounts paid or incurred by
by the number of hours the employee otherwise would have the employer to provide and maintain a group health plan but
been scheduled to work. For leave taken after March 31, 2020, only to the extent such amounts are excluded from the employ-
and before April 1, 2021, the total qualified family leave wages ees' income as coverage under an accident or health plan. The
can't exceed $200 per day or $10,000 in the aggregate per em- amount of qualified health plan expenses generally includes
ployee. For leave taken after March 31, 2021, and before Octo- both the portion of the cost paid by the employer and the por-
ber 1, 2021, the limit resets and the total qualified family leave tion of the cost paid by the employee with pre-tax salary reduc-
tion contributions. However, qualified health plan expenses

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