- Compensation of an individual employee in excess of an annual salary of $100,000, as prorated for the period February 15, to June 30, 2020
- Payroll taxes, railroad retirement taxes, and income taxes
- Anycompensationofanemployeewhoseprincipalplaceof residence is outside of the United States
- Qualifiedsickleavewagesforwhichacreditisallowedundersection 7001 of the Families First Coronavirus Response Act (Public Law 116– 5 127); or qualified family leave wages for which a credit is allowed under section 7003 of the Families First Coronavirus Response Act
Excluded Payroll Costs
Updated on