April 6, 2020 - NFP CARES Act Webinar CARES Act Webinar - NFP - Final | Page 36

FFCRA – The Mechanics
Employer Tax Benefits
1. Payroll tax credit
2. Health insurance portion credit
3. No employer’s portion of OASDI tax (6.2%) on
required sick/family leave pay.
4. Credit for employer’s portion of Medicare tax on required
sick/family leave pay (1.45%).
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