Note:

The qualified leave wages under FFCRA (as amended by the COVID-related Tax Relief Act of 2020) are not subject to the employer’s share of social security tax (or the equivalent portion of the Railroad Retirement Tax Act Tier 1 tax). However, qualified leave wages under the American Rescue Plan Act of 2021 (ARP) are subject to the employer’s share of social security tax, but the available credit is increased by such amount. ARP also amended and codified similar credits to include qualified leave wages and certain other wage-related expenses (such as health plan expenses and certain collectively bargained benefits) paid for leave taken after March 31, 2021 but before October 1, 2021. The paid leave credits under ARP are tax credits against the employer's share of Medicare tax (or the equivalent portion of the Railroad Retirement Tax Act Tier 1 tax).

The Coronavirus Aid, Relief and Economic Security (CARES) Act established a refundable Employee Retention Credit (ERC) applicable to qualified wages paid after March 12, 2020 but before January 1, 2021.