The 2021 & 2020 W-2 reports COVID Leave usage in Box 14. This is in addition to including sick leave wages in the amount of wages paid in Boxes 1, 3 (up to the social security wage base), 5, and 15.
These amounts reported in Box 14 will provide self-employed individuals who are also UNI employees with the information necessary to determine the amount of any sick and family leave equivalent credits they may claim in their self-employed capacities via IRS Form 7202.
The following are reported in Box 14:
COVID Sick Lv – value of hours coded as COVID Sick Leave on the timecard. Sick leave wages subject to the $511 per day limit.
COVID Family Care – value of hours coded as COVID Family Care on the timecard. Sick leave wages subject to the $200 per day limit.
2020 ONLY - COVID FMLA – value of hours coded as COVID Childcare FMLA 66.7% on the timecard under emergency family leave provisions.