United States:
IRS Guidance: H-2A Wages Not Eligible For FFCRA Credit
12 January 2021
Varnum LLP
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On November 25, the IRS released several new FAQs pertaining to
Families First Coronavirus Response Act (FFCRA) credits. One of the
new FAQs relates specifically to H-2A labor. The FAQ states that
employers may not claim credit for leave payments to H-2A workers
because H-2A worker wages are not subject to FICA and therefore not
considered qualified leave wages eligible for the credit. Complete
FAQs can be found on the IRS website.
IRS Guidance: H-2A Wages Not Eligible For FFCRA
Credit
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