Coronavirus (COVID-19) Relief Center
Coronavirus (COVID-19) Relief Center
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- Relief Center
- Federal
- New York State
- NYC
- California
- Washington State
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Other States
- Alabama
- Alaska
- Arizona
- Arkansas
- Colorado
- Connecticut
- Delaware
- District of Columbia
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- Idaho
- Illinois
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Federal Government
These resources – like the public health crisis itself – are constantly evolving and are only current as to the date of publication. This page was last updated on April 26, 2020.
We recommend that you monitor this site, as well as the sites referenced in these resources, for updates and changes as we expect the situation and solutions to change over the coming weeks and months. For information on specific programs, we encourage you to visit the websites of the organizations or government entities that are responsible for the relief.
Description of Program and Relief
Special Rule Related to Tax on Employers
This section of the Families First Coronavirus Response Act (the “FFCRA”) exempts employers from employer-side Federal Insurance Contributions Act (“FICA”) (or employer-side taxes under the parallel social security system for railroads (“RRTA”)) taxes on wages paid under the sick leave and family leave provisions of the FFCRA. Specifically, employers do not pay any employer-side taxes on the wages they pay to employees under the Emergency Paid Sick Leave Act (the “EPSLA”) and the Emergency Family and Medical Leave Expansion Act (the “EFMLEA”). The amount of EPSLA- and EFMLEA-related payroll credits are increased by employer-side Medicare taxes that the employer pays on EPSLA wages and EFMLEA wages, respectively, to the extent the payment of such wages would entitle the employer to the refundable credits set out in Sections 7001 and 7003 of the FFCRA.
Government or Lead Agency
Department of the Treasury, through the Internal Revenue Service
Dates Available
Continuously upon enactment. This is a blanket exception from employer-side FICA (or RRTA) taxes on these amounts.
Eligibility Requirements/Restrictions
The employer must have employees who receive wages under the EPSLA or the EFMLEA.
© 2021 Paul, Weiss, Rifkind, Wharton & Garrison LLP. This does not constitute legal advice and does not create an attorney-client relationship. In some jurisdictions, this publication may be considered attorney advertising. Past representations are no guarantee of future outcomes.