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Third party sick pay what you need to know in 2021

  • AFSP
  • CMA
  • CPA (US)
  • EA
  • HRCI
  • Tax Preparer
  • CRTP
  • SHRM - CP

Published: December, 2021

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  • Course Description
  • Course Qualification
  • Presenter
  • Faq

Course Description


  • Paid sick leave
    6 mins
  • Paid sick leave-city requirements
    36 mins
  • Paid sick/Family leave - COVID19
    37 mins
  • Short term disability or third party sick pay
    41 mins
  • Long term disability
    45 mins

Course Description

Legislation is changing rapidly in regards to employers being required to provide employees with accrued sick time. In 2020 with the COVID-19 pandemic states and federal have updated legislation on paying sick pay. It began with city legislation and has now moved to states such as California that employers must comply with.  Employees who lose wages as a result of illness or a nonwork-related accident are eligible to receive disability payments, also known as third-party sick pay.

Most employers provide some degree of wage protection for employees who miss work Due to personal illness or injury. Sick pay paid directly by an employer generally is treated as ordinary wages, subject to withholding for federal employment taxes. FICA taxes, however, apply to such payments only for the first six months.

If sick pay is provided through a third party, such as an insurance company, income tax withholding does not apply unless requested by the employee. For purposes of FICA, the third-party payer of sick pay is considered the employer and is responsible for withholding, paying, depositing, and reporting taxes on sick payments unless this responsibility is transferred to the actual employer.

Any portion of sick pay paid by a third party that is attributable to the employee’s own premium contribution is not wages and is not subject to withholding. However, when premium contributions are made with pre-tax dollars under the employer’s cafeteria plan and deferred from taxation, then any sick pay paid by a third party to the employee is subject to FICA and FIT withholding.

Major Topics covered in this online Tax Update CPE/CE webinar:

  • Up to date legislation and pending legislation in regards to mandated sick pay requirements on employers.
  • Who is responsible for tax withholding and reporting for third-party sick pay?
  • Details of states with disability funds 
  • How the tax is handled and claims are worked in regards to your third-party provider?
  • 2020 & 2021 federal requirements due to the Emergency paid sick leave act and the families’ first coronavirus response act.

Learning Objectives

  • To review different types of ways companies can choose to handle third party sick pay with their providers. 
  • To discuss State and City review of current legislation of sick accruals that must be provided to employees 
  • To determine W-2 reporting requirements for third party sick pay 
  • To determine what tax should be withheld and reported and by whom 
  • To describe how to handle waiting periods before disability starts

Recommended For

  • This online CPE webinar is recommended for CPAs, CMAs, CEOs, CFOs, HR Professionals, Business owners interested in learning everything about third party sick pay.
  • This IRS-Approved CE course will be insightful for EAs, AFSP, and Other Tax Professionals involved in advising their business clients.

Who Should Attend?

  • Accountant
  • Accounting Firm
  • Assistant Controllers
  • Business Owner
  • California Registered Tax Professional
  • CEO
  • Certified Public Accountant
  • CFO/Controller
  • Compliance Managers
  • Compliance Officers
  • CPA (Industry)
  • CPA - Mid Size Firm
  • CPA - Small Firm
  • Enrolled Agent
  • Entrepreneurial Accountant
  • Entrepreneurial CPA
  • HR Professionals
  • Human Resources Manager
  • Maryland Tax Preparers
  • Oregon Tax Preparers
  • Staff of Accounting Firm
  • Tax Accountant (Industry)
  • Tax Attorney
  • Tax Director (Industry)
  • Tax Firm
  • Tax Managers
  • Tax Practitioners
  • Tax Preparer
  • Tax Professionals
  • Tax Pros

Course Qualification

Webinar Qualifies For

  • 1 CPE Credit for Certified Management Accountants (CMA)
  • 1 CPE Credit of Taxes for Certified Public Accountants (CPA-US)
  • 1 CE Credit for Enrolled Agents (EA) (Approval No. GEHNZ-T-00611-21-S)
  • 1 PDC Credit for SHRM-Certified Professional (SHRM-CP)
  • 1 CE Credit for Tax Professionals (Approval No. GEHNZ-T-00611-21-S)
  • 1 CE Credit of Federal Tax Related Matters for California Registered Tax Preparers(CRTP) (Approval No. 6273-CE-0584)
  • 1 RCH Credit for HRCI Professional (Approval No. 583608)
  • 1 CE Credit for Annual Filing Season Program (AFSP)


About Presenter

Dayna Reum

Director of Payroll Operations Ann & Robert H. Lurie Children's Hospital of Chicago

Dayna currently is the director of payroll operations at a major medical center in Chicago and has been heavily involved in the payroll field for more than 20 years.

She started as a payroll clerk at a small Tucson company but moved on to be a payroll team leader at Honeywell Inc. 

During her time at Honeywell Inc., she obtained her FPC (Fundamental Payroll Certification) through the American Payroll Association. Dayna has also received several merit awards for customer service and acquisitions, and divestiture.

She also serves on the National American Payroll Association on the national Strategic Leadership Task Force, Government Affairs Task Force (PA Local tax subcommittee), and received a citation of merit for her service along with being a gold pin member of the APA.

Dayna is also a CPP (Certified Payroll Professional) through the APA and certified in HR hiring and firing practices and is a Six-Sigma Greenbelt.

About Company

Ann & Robert H. Lurie Children's Hospital of Chicago

Ann & Robert H. Lurie Children's Hospital of Chicago is the largest pediatric healthcare provider in the region with a 130 year legacy of excellence. We are proud to serve as the pediatric teaching and research partner of Northwestern University Feinberg School of Medicine, and are ranked nationally in all 10 pediatric specialties by U.S. News & World Report.


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Ratings and Review


12 Ratings



Very Good