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ARTICLE · 22 JULY 2020

IRS Issues Instructions On Reporting Emergency Paid Leave Wages

Ogletree, Deakins, Nash, Smoak & Stewart
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On July 8, 2020, the Internal Revenue Service (IRS) released guidance for employers on reporting qualifying wages paid to employees under the Emergency Paid Sick Leave Act...

United StatesEmployment and HR
Michael Mahoney
Michael Mahoney
Hillary M. Sizer
Hillary M. Sizer
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On July 8, 2020, the Internal Revenue Service (IRS) released guidance for employers on reporting qualifying wages paid to employees under the Emergency Paid Sick Leave Act (EPSLA) and Emergency Family and Medical Leave Expansion Act (EFMLEA). Both laws are part of the "phase one" coronavirus legislation, the Families First Coronavirus Response Act (FFCRA), passed on March 18, 2020. The FFCRA requires employers with fewer than 500 employees to provide paid emergency sick and family leave to qualifying employees between April 1, 2020, and December 31, 2020.

The IRS guidance clarifies that FFCRA qualifying leave wages paid to employees must be added to the sum of wages reported in Boxes 1, 3 (as applicable), and 5 of Form W-2. Additionally, employers must separately report three categories of leave wages in Box 14 (or on a separate statement), labeling them using the model or similar language, as specified below:

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