Sick and Family Leave Reporting Guidance

The new guidance runs about 20 pages. But in brief, it notes that employers will be required to report these amounts to employees either on Form W-2, Box 14 or in a separate statement provided with the Form W-2. The guidance provides employers with model language to use as part of the Instructions for Employees for Form W-2 or on the separate statement provided with the Form W-2.

Reporting leave from self-employment

The wage amount that the notice requires employers to report on Form W-2 will provide employees who are also self-employed with the information necessary to determine the amount of any sick and family leave equivalent credits they may claim in their self-employed capacities.

The provisions in the notice can be quite technical, so anyone affected should get advice from a qualified tax professional.


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