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posted Mar 6, 2022 8:52:01 AM

If I received ARPA Paid Sick Leave due to Covid in 2021, what category should it be under for Box14 Category?

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1 Replies
Employee Tax Expert
Mar 6, 2022 9:16:03 AM

It depends on the reason for the sick leave.

  • Sick leave wages up to $511 per day ($5,110 in the aggregate) because of care required for the employee; i.e., the employee:
    • is subject to a federal, state or local quarantine or isolation order related to COVID-19;
    • has been advised by a healthcare provider to self-quarantine due to concerns related to COVID-19;
    • is experiencing symptoms of COVID-19 and seeking a medical diagnosis;
  • Sick leave wages at two-thirds of the employee's regular rate of pay, up to $200 per day and $2,000 in the aggregate, for care that the employee provided to others; i.e., the employee:
    • is caring for an individual who is subject to a quarantine or isolation order related to COVID-19, or has been advised by a healthcare provider to self-quarantine related to COVID-19;
    • is caring for a son or daughter if the school or child-care facility has been closed or the child-care provider is unavailable due to COVID-19; or
    • is experiencing any other substantially similar condition specified by the Department of Health and Human Services (HHS).

Please choose the category that matches the reason for your sick leave wages.