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Reporting Requirements Related to Third Party Payments of Sick Pay (PDF)
Legacy Professionals LLP 
[Guidance Overview] Jan. 5, 2026 23 pages. "An employer who makes sick payments directly to its employees will treat such payments as regular wages. The employer will withhold and remit the proper taxes and report the proper amounts on the employee's Form W-2. These rules become more complex when the payer of sick pay is a third party (for example, a Health and Welfare Fund)." MORE >> |
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