Multiple Venmo transactions

I received 4, $300, Venmo transactions from my mothers boss for the 4 weeks she was out with Covid. When she returned back to work I went ahead and refunded the money back via Venmo and he paid her cash. I might add that he reports what he pays her and sends her a W-2 form so she can file taxes. My question is, how will these transactions affect me when filling my taxes next year?