Page 247 - BusinessStructures & Forms

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Fileid: … tions/i943/2022/a/xml/cycle07/source
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
deferred under Notice 2020-65 and Notice 2021-11 if paid as a qualifying employer, receive an approved Form 4029,
by the due date. Application for Exemption From Social Security and
Medicare Taxes and Waiver of Benefits, from one or more
Specific Instructions of your employees, enter “Form 4029” on the dotted line
next to the entry space.
Line 1. Number of Agricultural For purposes of the credit for qualified sick and family
Employees leave wages, qualified sick leave and family leave wages
are wages for social security and Medicare tax purposes,
Enter the number of agricultural employees on your determined without regard to the exclusions from the
definition of employment under sections 3121(b)(1)–(22),
payroll during the pay period that included March 12, that an employer pays that otherwise meet the
2022. Don't include household employees, persons who requirements of the Emergency Paid Sick Leave Act
received no pay during the pay period, pensioners, or (EPSLA) or the Emergency Family and Medical Leave
members of the Armed Forces. Expansion Act (Expanded FMLA), as enacted under the
For purposes of these instructions, all references FFCRA and amended for purposes of the ARP. However,
TIP to “sick pay” mean ordinary sick pay, not “qualified don't include any wages otherwise excluded under
sick leave wages” that are reported on line 2a for section 3121(b) when reporting qualified sick and family
leave taken after March 31, 2020, and before April 1, leave wages on lines 2, 2a, 2b, 4, and, if applicable, 6.
2021, or reported on line 2 for leave taken after March 31, See the instructions for line 12d for information about the
2021, and before October 1, 2021. credit for qualified sick and family leave wages paid in
2022 for leave taken after March 31, 2021, and before
Line 2. Wages Subject to Social October 1, 2021.
Security Tax EPSLA. Employers with fewer than 500 employees and,

Enter the total cash wages, including qualified sick leave for leave taken after March 31, 2021, and before October
1, 2021, certain governmental employers without regard
wages and qualified family leave wages paid in 2022 for to number of employees (except for the federal
leave taken after March 31, 2021, and before October 1, government and its agencies and instrumentalities unless
2021; sick pay; and taxable fringe benefits subject to described in section 501(c)(1)) are entitled to a credit if
social security taxes you paid to your employees for they provide paid sick leave to employees that otherwise
farmwork during the calendar year. Don’t include the meets the requirements of the EPSLA. Under the EPSLA,
qualified sick leave wages paid in 2022 reported on as amended for purposes of the ARP, wages are qualified
line 2a or the qualified family leave wages paid in 2022 sick leave wages if paid to employees that are unable to
reported on line 2b for leave taken after March 31, 2020, work before October 1, 2021, because the employee:
and before April 1, 2021. For this purpose, sick pay
includes payments made by an insurance company to 1. Is subject to a federal, state, or local quarantine or
your employees for which you received timely notice from isolation order related to COVID-19;
the insurance company. See section 6 of Pub. 15-A for 2. Has been advised by a health care provider to
more information about sick pay reporting. See the self-quarantine due to concerns related to COVID-19;
instructions for line 10 for an adjustment that you may 3. Is experiencing symptoms of COVID-19 and
need to make on Form 943 for sick pay. seeking a medical diagnosis; or, for leave taken after

Enter the amount before payroll deductions. Cash March 31, 2021, and before October 1, 2021, is seeking
wages include checks, money orders, etc. Don't include or awaiting the results of a diagnostic test for, or a medical
the value of noncash items, such as food or lodging, or diagnosis of, COVID-19 (and the employee has been
pay for services other than farmwork. See section 3 of exposed to COVID-19 or the employee's employer has
Pub. 51 for information on cash and noncash wages. See requested such test or diagnosis), or the employee is
Purpose of Form 943, earlier, for household employee obtaining immunizations related to COVID-19 or
information. recovering from an injury, disability, illness, or condition
related to such immunization;
For 2022, the rate of social security tax on taxable 4. Is caring for an individual subject to an order
wages, except for qualified sick leave wages and qualified described in (1) or who has been advised as described in
family leave wages paid in 2022 for leave taken after (2);
March 31, 2020, and before April 1, 2021, is 6.2% (0.062) 5. Is caring for a son or daughter because the school
each for the employer and employee or 12.4% (0.124) for
both. Stop paying social security tax on and entering an or place of care for that child has been closed, or the
childcare provider for that child is unavailable, due to
employee's wages on line 2 when the employee's taxable COVID-19 precautions; or
wages, including qualified sick leave wages paid in 2022
that are reported on line 2a and qualified family leave 6. Is experiencing any other substantially similar
wages paid in 2022 that are reported on line 2b, reach condition specified by the U.S. Department of Health and
$147,000 for the year. However, continue to withhold Human Services, which for leave taken after March 31,
income and Medicare taxes for the whole year on all 2021, and before October 1, 2021, includes to
wages, including qualified sick leave wages and qualified accompany an individual to obtain immunization related to
family leave wages paid in 2022, even when the social COVID-19, or to care for an individual who is recovering
security wage base of $147,000 has been reached. If you,

-10- Instructions for Form 943 (2022)