Note:

Under ARP, the 80 hours of maximum qualified sick leave wages was determined without regard to any qualified sick leave wages paid with respect to leave taken prior to April 1, 2021, meaning ARP reset the number of hours effective April 1, 2021.

The Family Leave Credit was claimed for 2/3 of the employees regular rate of pay capped at $200 per day or $10,000 in total up to 10 weeks. The employer was also eligible for allocable qualified health plan expenses for the employee and employer’s portion of Medicare Tax, as well as, for family leave taken after March 31, 2021 but before October 1, 2021, the employer portion of social security tax and certain collectively bargained contributions allocable to the family leave wages during the family leave period. Beginning April 1, 2021, the aggregate cap on qualified family leave wages was increased to $12,000 in accordance with the American Rescue Plan. The $12,000 maximum in qualified family leave wages was determined without regard to any qualified family leave wages paid with respect to leave taken prior to April 1, 2021, meaning ARP reset the family leave wages effective April 1, 2021.