According to the IRS, you must do the following when reporting FFCRA sick pay and paid family leave: Include the amount in boxes 1, 3, and 5 on Form W-2. Report the amount in box 14 (Other) on Form W-2 OR report the amount in a separate statement and attach to Form W-2.

What is considered non-taxable sick pay?

Non-taxable sick pay is not subject to taxation because the employee contributed completely to the sick pay plan. It does not need to be reported on your income taxes (and is not shown in boxes 1, 3, and 5 of the W-2). Your employer was required to generate a W2 with the figure, which is why you received it.

Is paid family leave reported on W2?

No, you do not. If you received a 1099-G, that will have your Paid Family Leave (PFL) income on it, and thus it will not appear anywhere on your W-2 wages statement from your employer.

What benefits need to be reported on W2?

An employer may voluntarily report on Form W-2 the cost of coverage that is not required to be included in the aggregate reportable cost under applicable interim relief, including coverage under a Health Reimbursement Arrangement (HRA), a multiemployer plan, a HIPAA-excepted dental or vision plan, an EAP, a wellness …

Do you have to report sick pay to a third party?

You must file if you report sick pay on Forms W-2 using the name and EIN of the third party. Third party must file if they report sick pay on Forms W-2 under your name and EIN. Form W-2: Either you or the third party is responsible for third-party sick pay W-2 reporting, if applicable.

When to use W-2 form for sick pay?

Use this form to reconcile employment tax returns with Forms W-2 when third-party sick pay is paid. None at this time. About Publication 1167, General Rules and Specifications for Substitute Forms and Schedules

When to check box 13 on W2 form?

Box 13 is checked only if you are ” Third Party Payer “, or you are reporting amounts paid by a third party for sick pay. You can refer to this article in setting up accurately to properly report these payments on W-2: Enter non-taxable third-party sick pay. Here’s a your guide on how to populate the boxes in W-2: W2 form boxes explained.

When to file SSA form 8922 sick pay recap?

Forms 8922 must be filed instead of the Form W-2 and Form W-3 third-party sick pay recaps, which were filed with the Social Security Administration (SSA) for third-party sick pay paid before January 1, 2014.