April 6, 2020 - NFP CARES Act Webinar CARES Act Webinar - NFP - Final | Page 47

FFCRA – Employer Substantiation
Additional Employer Records
Employer will substantiate eligibility for the sick/family leave in
addition creates and maintains records that include the following
information:
1.
2.
3.
Documentation to show how employer determined amount of qualified
sick and family leave wages paid to employees , including records of
work, telework and qualified sick leave and qualified family leave.
Documentation to show how the employer determined the amount of
qualified health plan expenses that the employer allocated to wages.
Copies of any completed Forms 7200, Advance of Employer Credits
Due To COVID-19, that the employer submitted to the IRS.
Copies of the completed Forms 941, Employer’s Quarterly Federal Tax
Return, that the employer submitted to the IRS (or, for employers that
use third party payers to meet their employment tax obligations,
records of information provided to the third party payer regarding the
employer’s entitlement to the credit claimed on Form 941). FAQ #45
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