The家庭和病假法（FMLA）要求某些企业为合格情况提供无薪假期。但是，没有联邦法律要求您为员工提供有薪酬的family and medical leave. If you voluntarily decide to pay employees who use this type of leave, you could be eligible for an FMLA tax credit.
Read on to learn:
- What is the employer credit for paid family and medical leave
- The difference between the FMLA tax credit and the COVID-19 employer credit
- If you qualify for the credit
- How much the credit is worth
- 如何要求信用
What is the FMLA tax credit?
The Family and Medical Leave Act tax credit is a dollar-for-dollartax liability减少。雇主可以声称这credi的资格t if they choose to pay wages to employees who are away on family and medical leave.
当您要求付费家庭和病假税收抵免时，您会通过信用额减少税收责任。美国国税局确定您可以获得的最高信用。
Under the Tax Cuts and Jobs Act of 2017, the FMLA tax credit was originally only available in tax years 2018 and 2019. However, the Taxpayer Certainty and Disaster Relief Act of 2019 extended the credit to cover 2021 – 2025 tax years.
请记住这是notthe same credit you can claim for offering有薪酬的COVID-19 leaveunder emergency legislation. It is a separate credit.
FMLA tax credit vs. COVID-19 paid leave credit
In 2020, the Families First Coronavirus Response Act established coronavirus-related employment credits. The Consolidated Appropriations Act andAmerican Rescue Planextended these credits through September 30, 2021.
雇主可以声称coronavirus-relat的资格ed credits on theiremployment tax return如果他们提供有偿生病和家庭休假，请给合格的员工。
It’s easy to confuse the paid FMLA tax credit and the COVID-19 tax credits for offering paid family and medical leave. But, the COVID-19 tax credits are only available if you provide the following:
- Paid sick leaveto employees who have to miss work because they’re dealing with the coronavirus, getting vaccinated against the virus, or dealing with vaccination complications.
- Paid sick leave对于那些错过工作来照顾因冠状病毒而必须隔离或隔离的员工。
- 带薪家庭和病假to employees who must care for a child under the age of 18 whose school or place of care is closed due to the coronavirus.
Unlike the paid FMLA tax credit, the COVID-19 paid leave tax credits are only available if you provide paid leave to employees for coronavirus-related reasons. The paid FMLA tax credit under the Taxpayer Certainty and Disaster Relief Act of 2019 is not COVID-specific.
而且，雇主声称在其雇佣纳税申报表上的Covid-19带薪贷款。另一方面，雇主声称具有其业务纳税申报表的FMLA税收抵免。
Keep in mind that you不能claim the FMLA tax credit and the COVID-19 tax credits on the same wages.
Do you qualify for the FMLA paid leave credit?
并非所有提供带薪休假的雇主都可以索取FMLA税收抵免。你必须见面all fiveof the followingIRS要求为了证实。
1.您有一项书面政策
The IRS requires that you create a written, paid FMLA policy before the employee takes their paid leave of absence.
您的书面政策必须解决关键信息，例如：
- 员工可以花多少时间作为带薪休假
- 员工赚取的工资百分比
- Which workers are eligible for paid FMLA
- “Non-interference” language stating you will not interfere with, restrain, or deny employees who want to use paid leave
- 您的政策生效日期
2.您向所有合格的员工提供付费FMLA
If you want to receive the FMLA tax credit, you must offer it to all eligible employees, including both full-time and part-time workers.
根据《家庭和医疗假法》，员工在为您工作至少12个月后就有资格休假。
符合条件的员工也是那些赚取年度阈值低于年度门槛的员工。在上一年，在2021年和2022年的合格员工是薪酬低于78,000美元的薪酬。您可以要求为这些合格员工提供带薪休假的FMLA税收抵免。
The employee’s leave of absence must be for a qualifying FMLA reason. The following types of leave count as FMLA:
- Birth, adoption placement, or foster care placement
- 照顾患有严重健康状况的配偶，子女或父母
- 严重的健康状况，阻止员工执行工作
- 由于配偶，子女或父母的军事部署，需要员工注意的情况
您不能为使用无薪的员工或有薪酬的time offfrom work for vacations or illnesses.
3. You pay at least 50% of the employee’s wages
要获得税收抵免，您必须在家庭和病假期间至少向员工支付其常规工资的50％。
例如，假设您的员工通常每周赚1,000美元。您需要在FMLA期间每周至少支付500美元。
4.您至少提供两周的付费FMLA
您必须每年至少提供所有合格的全职员工，每年至少有两周的带薪家庭和病假才能获得FMLA税收抵免资格。请记住，您可能需要提供更多未付根据联邦法律的家庭和病假。
有兼职员工？您必须给他们至少比例的时间。兼职员工是每周工作不到30小时的人。例如，您给每周工作40小时的全职员工提供四个星期的带薪假期。您将为每周工作20个小时的兼职员工休假两周。
5.您的州不需要FMLA付款
一些州已经要求雇主向合格的雇员提供带薪家庭和病假。根据州带薪家庭假计划，您，您的员工或您和您的员工付款。然后，国家向有资格休假的员工分配福利。
You cannot claim the FMLA tax credit on any leave that the state (or locality, if applicable) pays an employee for.
但是，如果您符合其他IRS要求，您可以在任何额外的带薪休假中索取信用额度。
Let’s say your state pays employees 50% of their regular wages for paid leave. Your policy also says you provide paid leave of 50% of the employee’s regular wages. The employee receives 100% of their wages—50% from the state and 50% from you. You can claim the FMLA tax credit on your 50% employer payment.
How much is the credit?
您可以要求提供的付费FMLA的信用取决于您提供的工资百分比。
The minimum tax credit you can take is 12.5%, and the maximum tax credit is 25%. The tax credit increases by 0.25% for each percentage point that exceeds 50%.
If you pay 50% of the employee’s normal wages when they are on family and medical leave, you can take a 12.5% tax credit.
You can take the maximum tax credit of 25% if you pay 100% of the employee’s wages when they take family and medical leave.
要查找员工薪金百分比以上超过50％的税收抵免，请使用以下公式：
[(Desired % – 50%) X 0.25] + 12.5%
Let’s say you want to give employees 75% of their regular wages when they use paid family and medical leave. Use the formula to determine your tax credit:
[(75% – 50%) X 0.25] + 12.5% = 18.75%
You could claim a tax credit of 18.75%.
为了帮助您确定税收抵免，请使用以下图表，增量增加10％：
| 员工薪水的百分比 | Tax Credit |
|---|---|
| 50% | 12.5％ |
| 60% | 15% |
| 70% | 17.5％ |
| 80% | 20％ |
| 90% | 22.5% |
| 100% | 25% |
要求雇主的带薪家庭和病假信用
To claim the paid FMLA credit, you must attach a few forms to your business tax return (e.g., Form 1120-S).
要求FMLA税收抵免的表格是Form 8994, Employer Credit for Paid Family and Medical Leave. You also need to file the General Business Credit form,表格3800.
总而言之，提交以下表格以要求信用：
- 商业纳税申报表
- 表格3800(General Business Credit)
- Form 8994 (Employer Credit for Paid Family and Medical Leave)
To claim tax deductions, you need up-to-date books. Patriot’svwin.com 使追踪收入和外向的钱变得容易。而且，我们提供基于美国的免费支持。立即获取免费试用！
本文已从2019年2月5日的原始出版日期开始更新。
This is not intended as legal advice; for more information, pleaseclick here.