What is the qualified leave wages an eligible employer is required to pay?
259 views | Last modified 4/25/2023 2:30:21 AM EST | Added by TaxBandits Team

Applicable To
94X 1099 W-2 ACA W-4

Under the Families First Coronavirus Response Act (FFCRA), eligible employers are required to provide paid sick leave and expanded family and medical leave to employees who are unable to work or telework due to certain COVID-19-related reasons.

For Qualified sick leave wages

If an employee is unable to work or telework due to his or her own health needs due to any of the following reasons,

  •  The employee is under a Federal, state, or local quarantine or isolation order related to COVID-19
  •  A healthcare provider has advised the employee to self-quarantine due to concerns related to COVID-19
  •  The employee is experiencing symptoms of COVID-19 and seeking a medical diagnosis  

The employee is entitled to be paid at their 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 aggregate.

On the other hand, if the employee is unable to work or telework because he or she needs to care for others due to any of the following reasons,

  •  The employee is caring for an individual who is subject to a federal, state, or local quarantine or isolation order related to COVID-19, or has been advised by a healthcare provider to self-quarantine due to concerns related to COVID-19
  •  The employee is caring for the child of such employee if the school or place of care of the child has been closed, or the child care provider of such child is unavailable, due to COVID–19 precautions
  •  The employee is experiencing any other substantially similar condition specified by the U.S. Department of Health and Human Services.

 The employee is entitled to be paid at two-thirds their 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 the aggregate.

For Qualified family leave wages

Eligible employers are required to pay the employee two-thirds of their regular rate of pay, up to a maximum of $200 per day, for up to 10 weeks (up to a total of 12 weeks of leave) when an employee is unable to work or telework because they need to care for a child whose school or place of care is closed or unavailable due to COVID-19 related reasons.
 
However, only after the employee takes leave for ten days can the eligible employer provide the employee with qualified family leave wages for up to ten weeks.  During those ten days, an employee may be entitled to receive qualified sick leave wages as provided under the ESPLA or may receive other forms of paid leave, such as accrued sick leave, annual leave, or other paid time off under the eligible employer’s policy. 

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