"COVID Tax Tip 2020-63" from the IRS

Paid sick leave for workers

An employer can allow a full-time employee up to 80 hours of paid sick leave. A part-time employee may be allowed paid sick leave for the number of hours the employee works over a two-week period, if the employee is unable to work or telework because they are:

• Subject to federal, state, or local quarantine or isolation orders related to COVID-19
• Advised by a health care provider to self-quarantine due to COVID-19
• Experiencing COVID-19 symptoms and are seeking a medical diagnosis
• Caring for a person subject to federal, state, or local quarantine orders related to COVID-19 or has been advised to self-quarantine
• Caring for a child whose school or place of care is closed or care provider is unavailable for reasons related to COVID-19
• Experiencing any other substantially similar condition

Employers pay the benefits at 100% of employee's regular pay up to $511 per day and $5,110 in total for the care of employee's own health.

For the care of an employee's family members, employers pay benefits at two-thirds of the employee's regular pay up to $200 per day and $2,000 total.

Paid family leave to care for child

An employer can give up to 10 weeks of paid family leave at two-thirds their regular pay for up to $200 per day and $10,000 total if the employee is unable to work or telework because they're caring for a child whose:

• School or place of care is closed due to COVID-19
• Childcare provider is unavailable due to COVID-19

With two weeks of paid sick leave and 10 weeks of paid family leave combined, an employee could receive up to a total of 12 weeks up to $12,000 of paid leave to care for a child.

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