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New Tax Law Provides Employer Tax Credit for Compensation Paid to Employees While on Family and Medical Leave
Hinshaw & Culbertson LLP Link to more items from this source
[Guidance Overview]
Feb. 2, 2018

"To be eligible for the credit, an employer must have a written policy that provides all qualifying full-time employees with at least two weeks of annual paid family and medical leave. Part-time employees are also to be allowed a commensurate amount of leave on a pro rata basis. Qualifying employees are those who have worked for the company for at least one year and were paid no more than 60% of the compensation threshold for highly compensated employees in the previous year."

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