What are the qualified leaves an employer is required to provide due to COVID-19?
110 views | Last modified 9/24/2020 7:29:01 AM EST | Added by ExpressEfile Team

Applicable To
Form 941 Form 1099 / W-2 Form 2290

The changes in Form 941 states that an employee should be paid a portion or all of his/her salary if he/she takes a qualified sick or family leave during the quarter.

Qualified sick leave wages:

If an employee doesn’t work or telework due to his/her own health needs under any of the following conditions.

  • The employee is under a Federal, State, or local isolation or quarantine due to the effects of COVID-19.
  • The employee has been advised to be under self-quarantine by a healthcare advisor due to the effects of COVID-19.
  • The employee is experiencing symptoms of COVID-19.

The employee must be paid at the regular rate of pay, or if higher, the federal minimum wage or any applicable state or local minimum wage, up to $511 per day and $5,110 in the total.

Similarly, if an employee doesn’t work or telework because he/she has to take care of someone else under the following conditions.

  • The employee is taking care of another person who is under a Federal, State, or local isolation or quarantine due to the effects of COVID-19 or has been advised to be under self-quarantine by a healthcare advisor due to the effects of COVID-19.
  • The employee is taking care of his/her child because the school or any place of care for the child is closed, or the child care provider is unavailable due to the effects of COVID-19.
  • The employee is experiencing symptoms of similar conditions mentioned by the U.S. Department of Health and Human Services.

The employee must be paid two-thirds of the regular rate of pay, or if higher, the federal minimum wage or any applicable state or local minimum wage, up to $200 per day and $2,000 in total.

Qualified family leave wages:

An eligible employee is entitled to an amount equal to two-thirds of the regular rate of pay multiplied by the number of hours the employee would have worked until it reaches a maximum of $200 per day and $10,000 in total for the calendar year.

The employee must take a leave of ten days for the eligible employer to provide the employee with qualified sick leave wages for up to ten weeks. The employee will receive qualified sick leave wages as provided under the ESPLA or may receive other forms of paid leave, like accrued sick leave, annual leave, or other paid time off under the eligible employer’s policy during those 10 days. 
 

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