IRS Notice 2020-21 provides that employment tax credits for paid qualified sick leave wages and paid qualified family leave wages required by the Families First Coronavirus Response Act will apply to such wages and compensation paid for periods beginning April 1, 2020, and ending Dec. 31, 2020. The notice also provides that days beginning April 1, 2020, and ending Dec. 31, 2020, will be taken into account for credits for paid qualified sick leave equivalents and paid qualified family leave equivalents for certain self-employed individuals.
