--- title: IRS allows two additional conditions for paid sick leave description: Two new conditions qualify for COVID-related sick leave. image: https://insights.bukaty.com/hubfs/FAMILIES%20FIRST%20750x375.jpg --- [![Bukaty Companies logo](https://insights.bukaty.com/hubfs/BukatyCompanies_April2016/layout/bukaty-logo-2015.png)](https://bukaty.com/) - [About Us](https://www.bukaty.com/about-us) - [Contact Us](https://www.bukaty.com/contact-us) - [Employee Benefits](https://www.bukaty.com/employee-benefits) - [Strategic Planning](https://www.bukaty.com/employee-benefits/strategic-planning) - [Data Analytics](https://www.bukaty.com/employee-benefits/data-analytics) - [Pharmacy Cost Control](https://www.bukaty.com/employee-benefits/pharmacy-cost-control) - [Disease Management & Wellness](https://www.bukaty.com/employee-benefits/disease-management-wellness) - [Technology Integration](https://www.bukaty.com/employee-benefits/technology-integration) - [Employee Engagement](https://www.bukaty.com/employee-benefits/employee-engagement) - 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[Payroll/Accounting](https://www.bukaty.com/payroll-accounting) - [Payroll Administration](https://www.bukaty.com/payroll-accounting-2/payroll-administration) - [Time and Attendance](https://www.bukaty.com/payroll-accounting-2/time-and-attendance) - [Human Resource Capabilities](https://www.bukaty.com/payroll-accounting-2/human-resource-capabilities) - [Accounting Services](https://www.bukaty.com/payroll-accounting-2/accounting-services) ![FAMILIES FIRST corona virus response act paper on a clipboard](https://insights.bukaty.com/hs-fs/hubfs/FAMILIES%20FIRST%20750x375.jpg?width=750&name=FAMILIES%20FIRST%20750x375.jpg "FAMILIES FIRST corona virus response act paper on a clipboard") # IRS allows two additional conditions for paid sick leave Authored by Bukaty Companies on August 20, 2021 On July 29, the IRS posted in an [updated FAQ](https://www.irs.gov/newsroom/tax-credits-for-paid-leave-under-the-american-rescue-plan-act-of-2021-determining-the-amount-of-the-tax-credit-for-qualified-sick-leave-wages) two new conditions eligible for paid sick leave under the Families First Coronavirus Response Act (FFCRA) and the American Rescue Plan Act (ARPA).The paid emergency sick and family leave provisions within FFCRA expired December 2020. Since then, employers with fewer than 500 employees wanting to voluntarily extend the paid leave are allowed to claim tax credits under ARPA through September 30, 2021. The added conditions eligible for tax credits include - time taken by an employee to accompany a family or household member or certain other individuals\* to obtain immunization related to COVID-19, and - time taken by an employee to care for a family or household member or certain other individuals\* recovering from the immunization. \*Guidance states sick leave can be taken when the person obtaining the immunization or requiring care is someone with whom the employee has a relationship that creates an expectation that the employee would care for the person. Tax credits are claimed on eligible employees qualified for up to 80 hours of paid sick leave at a rate of 2/3 of the employee’s regular rate of pay, not to exceed $200 and $2,000 in aggregate. Employers use [Form 941](https://www.irs.gov/pub/irs-pdf/f941.pdf) to claim the credit. For additional information, contact your Bukaty benefits consultant at 913.345.0440.     Blog Category: [Compliance](https://insights.bukaty.com/bulletins/topic/compliance) - [Tweet](https://twitter.com/share) ## Related Posts [Annual PCORI fee due July 31](https://insights.bukaty.com/bulletins/annual-pcori-fee-due-july-31-2026) [Kansas law imposes new requirements for pharmacy benefit managers](https://insights.bukaty.com/bulletins/kansas-law-imposes-new-requirements-for-pharmacy-benefit-managers) [IRS announces 2027 HSA and HDHP limits](https://insights.bukaty.com/bulletins/irs-announces-2027-hsa-and-hdhp-limits) [View All](https://insights.bukaty.com/bulletins/irs-allows-additional-conditions-for-paid-sick-leave) ### View posts by category - [Affordable Care Act (14)](https://insights.bukaty.com/bulletins/topic/affordable-care-act) - [Benefits (23)](https://insights.bukaty.com/bulletins/topic/benefits) - [Carrier Notice (41)](https://insights.bukaty.com/bulletins/topic/carrier-notice) - [Compliance (76)](https://insights.bukaty.com/bulletins/topic/compliance) - [Health Care Reform (17)](https://insights.bukaty.com/bulletins/topic/health-care-reform) - [HSA (3)](https://insights.bukaty.com/bulletins/topic/hsa) - [Insurance (1)](https://insights.bukaty.com/bulletins/topic/insurance) - [Workplace Insights (4)](https://insights.bukaty.com/bulletins/topic/workplace-insights) ![blue line, red square orange square blue square green square light blue square blue line](https://insights.bukaty.com/hubfs/BukatyCompanies_April2016/images/breaker-1.png) - [EMPLOYEE BENEFITS](https://www.bukaty.com/employee-benefits) - [Strategic Planning](https://www.bukaty.com/employee-benefits/strategic-planning) - [Data Analytics](https://www.bukaty.com/employee-benefits/data-analytics) - [Pharmacy Cost Control](https://www.bukaty.com/employee-benefits/pharmacy-cost-control) - [Disease Management & Wellness](https://www.bukaty.com/employee-benefits/disease-management-wellness) - [Technology Integration](https://www.bukaty.com/employee-benefits/technology-integration) - [Employee Engagement](https://www.bukaty.com/employee-benefits/employee-engagement) - [Worksite & International Benefits](https://www.bukaty.com/employee-benefits/worksite-and-international) - [M&A Services](https://www.bukaty.com/employee-benefits/m-and-a-services) - [BENEFIT ADMINISTRATION](https://www.bukaty.com/benefit-administration) - [HSA](https://www.bukaty.com/benefit-administration-2/health-savings-account-hsa) - [HRA](https://www.bukaty.com/benefit-administration-2/health-reimbursement-arrangement) - [FSA](https://www.bukaty.com/benefit-administration-2/flexible-spending-account) - [COBRA](https://www.bukaty.com/benefit-administration-2/cobra-administration) - [Combined Billing](https://www.bukaty.com/benefit-administration-2/combined-billing) CORPORATE HEADQUARTERS - 4601 College Blvd., Suite 100, 200 - Leawood, KS 66211 - Benefits phone: 913.345.0440 - P&C phone: 913.951.2400 - [HR CONSULTING & TRAINING](https://www.bukaty.com/hr-consulting) - [Project Work](https://www.bukaty.com/hr-consulting-pages/project-work) - [Training](https://www.bukaty.com/hr-consulting-pages/training) - [Recruiting](https://www.bukaty.com/hr-consulting-pages/recruiting) - [HR Placement](https://www.bukaty.com/hr-consulting-pages/hr-placement) - [HR Concierge](https://www.bukaty.com/hr-consulting-pages/hr-concierge-service) - [PAYROLL & ACCOUNTING](https://www.bukaty.com/payroll-accounting-3) - [Payroll Administration](https://www.bukaty.com/payroll-accounting-2/payroll-administration) - [Time & Attendance](https://www.bukaty.com/payroll-accounting-2/time-and-attendance) - [Human Resource Capabilities](https://www.bukaty.com/payroll-accounting-2/human-resource-capabilities) - [Accounting Services](https://www.bukaty.com/payroll-accounting-2/accounting-services) ### KANSAS CITY, MISSOURI - 9200 NE Barry Road, Suite 200 - Kansas City, MO 64157 - Phone: 816.781.4922 - [COMPLIANCE](https://www.bukaty.com/compliance) - [Compliance √](https://www.bukaty.com/compliance-pages/compliance-check-audit) - [Affordable Care Act](https://www.bukaty.com/compliance-pages/affordable-care-act) - [BUSINESS & PERSONAL INSURANCE](https://www.bukaty.com/business-and-personal-insurance) - [Business Insurance](https://www.bukaty.com/business-and-personal-insurance/business-insurance) - [Personal Insurance](https://www.bukaty.com/business-and-personal-insurance/personal-insurance) - [ABOUT US](https://www.bukaty.com/about-us) - [WHY BUKATY COMPANIES](https://www.bukaty.com/why-chose-bukaty) - [CAREERS](https://www.bukaty.com/careers) - [CONTACT US](https://www.bukaty.com/contact-us) ### LAWRENCE, KANSAS - 1811 Wakarusa Dr, Suite 101 - Lawrence, KS 66047 - Phone: 913.345.0440 ### ROSSVILLE, KANSAS - P.O. 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