When it comes to running a business, you’re constantly looking for new ways to boost employee morale and increase employee retention. One solution? Creating a leave donation program. But, what is leave donation, exactly? And, how does it work when it comes to taxes?
What is leave donation?
离开捐赠或休假共享是一项允许员工捐款的政策带薪休假or vacation or sick leave to a charitable pool or bank for other employees to use.
如果员工没有可用的带薪休假，则可以休假去参加意外活动。例如，当员工用完PTO以抽出时间去医疗紧急情况下，他们可能会浸入休假池。
A leave sharing program can:
- Enhance employee morale
- Increase productivity
- Reduce absenteeism
- Improve recruiting
- 保留员工
The type of leave employees can donate may vary from state to state. Each state has different rules regarding an employee’s right to certain kinds of leave and what kind of leave employees can donate to a leave donation program. Check with your state for more information on leave sharing rules.
离开分享计划和税收
当涉及离开分享和税收时，一名雇员赚取的任何休假仍捐赠给另一名员工，对两名员工仍应征税。但是，美国国税局有两个例外，允许员工捐赠休假，而没有负面税收后果的雇员捐赠时间：
- 医疗紧急情况
- Major disaster
在医疗紧急情况和重大灾难计划下，捐助者雇员不能为捐赠的任何假期索取费用，税收减免或慈善捐款。
Amounts paid to recipients are considered wages and are subject toFICA taxwithholding,FUTA税, and other required tax withholdings.
Each exception has specific requirements employers and employees must follow.
医疗紧急情况
An employee can donate excess paid leave to another employee in the event of a medical emergency. Amedical emergencyis defined as:
雇员或家庭成员的医疗状况将需要长时间缺席雇员的职责，并将给雇员造成大量收入损失，因为雇员将耗尽所有带薪休假，除了休假共享计划以外。
Generally, an employee who has exhausted paid leave may draw from the leave bank if they need more time off if they:
- Experience a medical emergency
- Need to tend to a parent, spouse, or child with a medical emergency
- Need additional time off for bereavement for the death of a parent, spouse, or child
对于雇主赞助的医疗紧急情况下的休假共享计划，该计划应：
- Be in writing and administered by the employer
- 作为休假银行或游泳池创建，供员工存入捐赠的假期，并将休假分配给有个人或家庭医疗紧急情况的接收者
- State that employees should be eligible to receive leave only after their request has been approved and all other available paid leave has been exhausted
- 指定休假仅用于合格的医疗紧急情况（在某些情况下包括丧亲）
- 概述并指定在任何给定年内可能捐赠的休假金额的限制
- Have a detailed procedure for employees to submit a written request for leave that describes the specific medical emergency or medical condition
- 有程序可以确认，根据该计划转让的所有休假实际上都被接收者用于病假
Major disaster
A major disaster is defined as:
A major disaster as declared by the President under § 401 of the Stafford Act, 42 U.S.C., section 5170, that warrants individual assistance or individual and public assistance from the federal government under that Act or a major disaster or emergency as declared by the President pursuant to 5 U.S.C., section 6391, in the case of employees described in that statute.
Once the president declares a major disaster (e.g., COVID-19), the IRS allows leave donations to employees affected by the disaster without negative tax consequences.
An employer-sponsored leave sharing program for major disasters must meet the following requirements:
- 计划必须以书面形式
- The plan must allow a leave donor to deposit unused accrued leave in an employer-sponsored leave bank for the benefit of other employees who have been adversely affected by a major disaster
- The plan does not allow a donor to specify a particular recipient of their donated leave
- The amount of leave donated in a year may not exceed the maximum amount of leave that an employee normally accrues during that year
- 请假接收者可能会以收件人的正常薪酬率从休假银行获得带薪休假
- 该计划必须对发生灾难发生后的一段时间进行合理的限制，在此期间可以根据灾难的严重性从休假银行捐赠并收到休假
- A recipient may not receive cash in lieu of using the paid leave received
- 雇主必须合理确定接收者可能会收到的休假金额
- Leave deposited on account of a particular disaster may be used by only those employees affected by that disaster.
- Any donated leave that has not been used by recipients by the end of the specified time must be returned to the donor within a reasonable time so that the donor may use the leave
- The amount of leave returned must be in the same proportion as the leave donated.
有关更多信息，请查看IRS Notice 2006-59.
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Establishing a leave sharing plan
在制定休假共享政策之前，请权衡您业务计划的利弊。如果您决定使用基于休假的捐赠计划路线，请包括有关：
- Employee eligibility for using donated leave
- 可以分享休假的员工
- Steps to donate leave to the pool/bank
- Requirements to use donated leave (e.g., medical emergency)
- 员工可以捐款的最高金额
- 捐助者员工可以从游泳池拿走的总金额
- 捐赠休假的价值（例如收件人的薪水率）
- Time frames for use of leave
- Proof of qualified leave
- 税收规则
- Other rules and requirements
建立PTO捐赠计划后，让员工知道如果他们符合资格，他们将如何参与。并且，考虑让每位员工签署请假捐赠表，以确保他们了解并了解计划的规则。将表格保留在您的员工记录中，以保管和轻松访问。
本文从2012年6月14日的原始出版日期开始更新。
This is not intended as legal advice; for more information, please点击这里。