Employers must report the amount of qualified sick leave wages and qualified family leave wages paid in 2021 to employees under the Families First Coronavirus Response Act, as amended by the American Rescue Plan Act of 2021, on either 2021 Forms W-2, box 14, or on a separate statement. This provides employees who are also self-employed with amounts they may need to figure their qualified sick leave equivalent or qualified family leave equivalent credits. See Notice 2021-53 for more information on how to report these amounts.
