Box 14 is primarily for informational purposes. For 2020, the IRS has instructed employers to report qualified sick and family leave wages under the Families First Coronavirus Response Act in Box 14. The IRS explains that this reporting requirement is imposed so that employees who are also self-employed can properly claim their qualified sick and family leave equivalent credits. So, unless you are also self employed, you don't need to do anything with the information in Box 14.
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Box 14 is a catch all box for the employer to put anything they want. There are only are few "standard" entries. Most have no meaning other than to the employer. Ask the employer what it means. (Just a guess Emergency Paid Sick Leave Act (EPSLA) perhaps)