FFCRA wages on 2020 W-2

[Shari-FoxChapel]

I'm gonna put this out there and am hoping to hear from people on how they are handling the FFCRA for 2020 since as of right now the FFCRA has not been extended into 2021.

This is in regards to the FFCRA reporting on the W-2's. We only pay once a month. I have hourly people that had a pay ending date of December 5th and got paid 12/23/20. I have salary people that had a pay ending date of 12/31/20 and got paid 12/23/20. My thoughts are that the hourly FFCRA will be reported on the 2021 W-2 because that is when they are being paid for hours through 12/31/20. The salary FFCRA should be reported on the 2020 W-2. Any suggestions or insight would be greatly appreciated.

Thanks, Shari

[hackashs · Accepted solution]

The 2020 W-2 should reflect what was paid in 2020. This includes the FFCRA reporting in box 14.  For the hourly employees who receive December wages in January of 2021, these wages (including FFCRA) would then be reported on 2021 W-2.  W-2's show based upon when paid, not when wages were earned.  

[Shari-FoxChapel]

Thank you for your response. Very helpful...

Shari