Note:

For more information on how to adjust these credits see IRM 21.7.2.7.6.1 , Form 94XX — Credit for Qualified Sick and Family Leave Wages for Leave Taken Before April 1, 2021 and IRM 21.7.2.7.6.2 , Form 94XX — Credit for Qualified Sick and Family Leave Wages for Leave Taken After March 31, 2021.

The Sick Leave Credit was claimed for the employee’s regular rate of pay, up to $511 per day and $5110 in total up to 80 hours for qualified sick leave wages paid, if the employee was unable to work or telework because they were subject to a COVID-19 quarantine or isolation order, advised to self-quarantine or if they had COVID symptoms, and were seeking a medical diagnosis. This was for leave taken after March 31, 2021 but before October 1, 2021 if they were seeking or awaiting the results of a diagnostic test for, or a medical diagnosis of COVID-19 and the employee had been exposed to COVID-19 or the employee’s employer had requested a test or diagnosis, or for obtaining an immunization in relation to COVID-19 or recovering from any injury, disability, illness or condition related to the immunization. The Sick Leave Credit was claimed for two-thirds of the employee’s regular rate of pay up to $200 per day and $2000 in total for up to 80 hours per eligible employee, if the employee was unable to work due to caring for a qualified individual in relation to a specified COVID-related reason. The employer was also eligible for credits for allocable qualified health plan expenses for the employee and the employer’s portion of Medicare Tax, as well as for sick leave taken after March 31, 2021 but before October 1, 2021, the employer portion of OASDI and certain collectively bargained contributions allocable to the sick leave wages during the sick leave period.