(Photo: Diego M. Radzinschi/THE NATIONAL LAW JOURNAL.)
At some point in 2020, most smaller businesses were legally required to provide paid time off to employees who were impacted by the Covid-19 pandemic. The Families First Coronavirus Response Act (FFCRA) created mandatory leave provisions that allowed employees to take paid time off for several different coronavirus-related reasons, including to provide care for children and family members. Now, employers are grappling with the aftermath—in terms of IRS wage reporting requirements.
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