Note:

The Family Leave Credit could have been combined with the Sick Leave Credit for pay up to 12 weeks (i.e., 2 weeks of sick leave and 10 weeks of family leave as outlined above).

Qualified sick and family leave wages paid to employees by eligible employers were exempt from the employer’s share of social security taxes under the FFCRA, however, they were subject to the employer’s share of social security tax under ARP but the available credit was increased by such amount.