In Notice 2015-6, the IRS said third-party sick
pay paid on or after Jan. 1, 2014, must be reported on Form 8922,
"Third-Party Sick Pay Recap."
Sick pay is any amount paid to an employee for any period during
which the employee is temporarily absent from work because of
injury, sickness or disability. Sick pay does not include
disability retirement payments or payments for medical and
hospitalization expenses. Third-party sick pay is sick pay that is
paid to an employee by some person (the third party) other than the
employer for whom services are normally performed.
In general, the payor of the sick pay is treated as the employer
for purposes of withholding and payment of Federal Insurance
Contribution Act (FICA) payments, Federal Unemployment Tax Act
(FUTA) taxes and in some instances, federal income taxes. In the
notice, the IRS said that Form 8922 is used for payments made on or
after Jan. 1, 2014, instead of Forms W-2 and W-3 third-party sick
pay recaps, which
