FMLA leave

Re the definition of compensation for PLAN purposes (for a plan that uses W-2)  - as I understand it, absent a specific exclusion in the plan, FMLA wages, even if under a "special" category for employer SS payroll taxes or whatever, would still be considered as wages for purposes of calculating employer match, whatever. Did anything override this that I missed? Thanks.

Do you mean FFCRA paid leave?  If so, agree that absent any specific exclusion in the plan, it would be included in W-2 compensation and therefore be part of the calcuations.  Generally FMLA is unpaid normally and only paid under FFCRA through the end of 2020 (unless it gets extended by another law).

Thanks. Your response re the FFCRA is very helpful. (I was under the impression that FMLA leave can be either paid or unpaid, but if unpaid, this question is moot).

An employer could have a paid leave plan (generally concurrent with FMLA or other leave protection) and it might be possible that leave compensation could be written out of the definition of plan compensation used in calculations.  FMLA would allow it as long as it also applies to all other leaves.    Generally most employers would either have a self-funded or insured short term disability/leave plan that might pay.   (Our outside STD wage replacement plan doesn't count as wages but is just another paid benefit like health insurance claims)....

Definitely a good question to ask and one I had to ask on 4/1 for FFCRA paid leave and that compensation.