July 23, 2020
I had several employees who went out on leave under the Families First Coronavirus Relief Act. Do I have to count those people as reduced FTEs?
Posted by Armanino Financial Advisory Team
No, you do not. You would put those down as FTE reduction exceptions at the bottom of Table 1 in Box 2, so long as those people earned in any pay period in 2019 an annualized amount less than $100,000.