Maternity Leave- November 2, 2018

Hello my friends,

Owning a business comes with a mass of responsibilities including awareness and understanding of all the new tax law changes and the residual impact they will have on you and your employees. Are you aware of the Credit for Maternity Leave?

Last week I wrote about my love for reading, but not everyone or every business owner shares my passion. They depend on me, or their tax pro to keep them “in the know.” I am sharing the information below for those that handle their own accounting and tax preparation and can easily make heads or tails of the tax code.

If you are the owner of the business or have influence with the business owner, you may want to take note of the following information that was included in the Tax Cuts and Jobs Act that passed last December. The IRS just issued, in a Q&A format, a notice to help explain a new section to the code.

The Code Section, §455, establishes a business credit for employers that provide paid family and medical leave. The credit is equal to a percentage of wages paid to qualifying employees (not including S-corp owners or their families) while they are on family and medical leave. The purposes for which an employee may take family and medical leave are the same purposes for which an employee may take family and medical leave under the Family and Medical Leave Act of 1993 (FMLA).

So what does this mean? It means that if the employer follows specific rules (one being that there has to be a written policy), they can take a credit of 12½% to 25% of the wages paid.

There are very specific rules that the employer (if not you, then your boss) has to follow. As I said…heads or tails!

Should expert professional assistance be required, please feel free to reach out to me.

So until next time,

C Ya,

Jeffrey “Saving Money While Your Employees Take Care of their Family” Schneider
www.sfstaxacct.com
www.sfstaxproblemsolutions.com

https://www.facebook.com/SFSTax/
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