Illinois State University has elected to report the FFCRA and ARPA sick pay and paid family leave amount in box 14 (other).
Qualified leave wages paid for leave beginning January 1, 2021, through March 31, 2021.
In reporting the amount in box 14 on form W-2, Illinois State University will use the following descriptions (provided by the IRS) to describe each amount the employee received:
- PSL-EE indicates “FFCRA PSL-EE sick leave wages subject to the $511 per day limit paid for leave taken after December 31, 2020, and before April 1, 2021.”
- PSL-Fam indicates “FFCRA PSL-Fam sick leave wages subject to the $200 per day limit paid for leave taken after December 31, 2020, and before April 1, 2021.”
- Pd-FMLA indicates “FFCRA Pd-FMLA emergency family leave wages paid for leave taken after December 31, 2020, and before April 1, 2021.”
Qualified leave wages paid for leave beginning April 1, 2021, through September 30, 2021.
In reporting the amount in box 14 on form W-2, Illinois State will use the following descriptions (provided by the IRS) to describe each amount the employee received:
- ARPA-EE indicates “ARPA PSL-EE sick leave wages subject to the $511 per day limit paid for leave taken after March 31, 2021, and before October 1, 2021.”
- ARPA-Fam indicates “ARPA PSL-Fam sick leave wages subject to the $200 per day limit paid for leave taken after March 31, 2021, and before October 1, 2021.”
- ARPA-FMLA indicates “ARPA Pd-FMLA emergency family leave wages paid for leave taken after March 31, 2021, and before October 1, 2021.”
Employers must report the amount of qualified sick leave wages and qualified family leave wages paid in 2021 to employees under the Families First Coronavirus Response Act, as amended by the American Rescue Plan Act of 2021, on either 2021 Forms W-2, box 14, or on a separate statement. This provides employees who are also self-employed with amounts they may need to figure their qualified sick leave equivalent or qualified family leave equivalent credits.
