In this example, the employee (Freda) is home sick with COVID-19 and is using ARPA paid leave.

• Freda's standard pay rate is $10.00 per hour.
• She is paid biweekly (80 hours per two weeks).
• She is using the ARPA Self care pay item, which:
  • uses the full pay rate
  • is limited to 80 hours
  • is capped at $63.875 per hour

Freda uses 80 hours of paid leave (ARPA self care) on one payroll check and Accounting CS calculates her hours using her full pay rate.

Liabilities generated for the payroll check

Because Freda is using an ARPA self care pay item, Accounting CS generates the liability credit based on the gross pay amount associated with that pay item, which is $800.00 plus the ERFICA-SS amount calculated on the sick leave, which is $49.60 plus the ERFICA-MED amount calculated on that sick leave, which is $11.60. Therefore,

• The ARPA credit is $861.20
• ERFICA-SS is $49.60
• ERFICA-MED is $11.60
• FICA-SS is $49.60
• FIT is $31.73
• FICA-MED is $11.60

In this example, the employee (George) is using ARPA paid leave to take care of himself.

• George's standard pay rate is $10.00 per hour.
• He is paid biweekly (80 hours per two weeks).
• He is using the ARPA self care pay item, which:
  • uses the full pay rate
  • is limited to 80 hours
  • is capped at $63.875 per hour
• He has used 40 hours of ARPA sick leave in the past.
• George tries to use 45 hours of ARPA sick leave on his current check. This is 5 hours over the 80 YTD hours permitted.

The following image shows the calculation in Accounting CS.

Because George has only 40 hours of ARPA Self care available, Accounting CS displays an alert message stating that the number ARPA Self care hours used on the check exceeds George's available hours. The ARPA Self care hours are then automatically reduced to the 40 hours that he has available.

Liabilities generated for the payroll check

Because George is using the ARPA self care pay item, Accounting CS generates the liability credit based upon the gross pay associated with that pay item, which is $400, plus the ERFICA-SS amount calculated on that paid leave, which is $24.80, plus the ERFICA-MED amount calculated on that paid leave, which is $5.80. Note that in this payroll check, the ERFICA-SS and ERFICA-MED amounts listed below are for the entire amount of the gross pay (including the $350.00 regular wages). The ERFICA-SS and ERFICA-MED amounts credited, though, are based solely on the $400.00 COVID-19 sick leave amount. Therefore,

• The ARPA credit is $430.60
• ERFICA-SS is $46.50
• ERFICA-MED is $10.88
• FICA-SS is $46.50
• FIT is $26.73
• FICA-MED is $10.88

In this example, the employee (Barbara) is using ARPA paid leave to take care of her daughter, who has COVID-19.

• Barbara's standard pay rate is $40.00 per hour.
• She is paid biweekly (80 hours per two weeks).
• She is using the ARPA Other care pay item, which:
  • uses 2/3 of her pay rate.
  • is limited to 80 hours.
  • is capped at $25.00 per hour.
• She has used 40 hours of ARPA other care leave in the past.
• Barbara tries to use 45 hours of ARPA other care leave on her current payroll check. This is 5 hours over the 80 YTD hours permitted.

The following image shows the calculation in Accounting CS.

• Because Barbara is using the ARPA other care pay item, Accounting CS calculates the hourly rate at 2/3 of her standard pay rate (40.00 x 2/3 = 26.6667).
• Because of the pay item's hourly rate cap, Accounting CS limited her hourly rate to $25.00 per hour.
• Because the 45 hours she's trying to use exceeds the 80 hour limit, Accounting CS displays an alert message stating that the number of ARPA other care hours used on Barbara's check exceed her available hours. The ARPA other care hours are then automatically reduced to the 40 hours that she has available.

Liabilities generated for the payroll check

Because Barbara is using the ARPA Other care pay item, Accounting CS generates the liability credit based upon the gross pay associated with that pay item, which is $1000.00, plus the ERFICA-SS amount calculated on that sick leave, which is $62.00, plus the ERFICA-MED amount calculated on that sick leave, which is $14.50.

• The ARPA credit is $1,076.50
• ERFICA-SS is $62.00
• ERFICA-MED is $14.50
• FICA-SS is $62.00
• FIT is $54.42
• FICA-MED is $14.50

In this example, an employee (Gary) is using ARPA paid leave, first when he was sick with COVID-19 and then to take care of his wife who also became ill.

• Gary's standard pay rate is $20.00 per hour.
• He is paid biweekly (80 hours per two weeks).
• He has already used 40 hours of self care paid leave on a prior payroll check (leaving 40 hours of self or other care available).
• He is using the ARPA Self care pay item, which :
  • uses the full pay rate.
  • is limited to 80 hours (in combination with other care hours).
• He is also using the ARPA Other care pay item, which:
  • uses 2/3 of his pay rate.
  • is limited to 80 hours (in combination with self care hours).
• Gary tries to use 25 hours of ARPA Self care and 20 hours of ARPA Other care sick leave on the current check. This is 5 more hours than he has available.

The following image shows the calculation in Accounting CS.

• Because Gary was using the ARPA Other care pay item, Accounting CS calculated his hourly rate for that pay item at 2/3 of his standard pay rate ($20.00 x 2/3 = $13.33337). His ARPA Self care hours are calculated using his standard pay rate.
• Because the combined number of self care and other care hours take him over the 80 hour limit, Accounting CS displays an alert message stating that the number of ARPA Self care hours used on Gary's check exceed his available hours. Note that Accounting CS automatically reduces the first of the two ARPA pay items listed in the Pay grid (the Self care item). To reduce the Other care pay item instead, change the Pay grid sort order.

Liabilities generated for the payroll check

Because Gary is using both the ARPA Self care pay item and the ARPA Other care pay item, Accounting CS generates the liability credit based upon the gross pay associated with both pay items, which is $666.67 (ARPA Self care pay $400 plus ARPA Other care pay $266.67), plus the ERFICA-SS amount calculated on that sick leave, which is $14.33, plus the ERFICA-MED amount calculated on that sick leave, which is $18.40.

• The ARPA credit is $717.67
• ERFICA-SS is $41.33
• ERFICA-MED is $9.67
• FICA-SS is $41.33
• FIT is $18.40
• FICA-MED is $9.67

In this example, an employee (Gordon) can't work because he has lost access to child care (due to COVID-19), so he is using the ARPA Extended care pay item.

• Gordon's standard pay rate is $85,000.00 a year (using a Salary - hours sensitive pay item).
• He is using the ARPA Extended Care pay item, which:
  • uses 2/3 of his pay rate.
  • is limited to 480 hours.
  • is capped at $25.00 per hour.
• He is paid biweekly and has already used 460 hours of ARPA extended care sick leave.
• Gordon is trying to use 25 hours of ARPA Extended care on the current check.
• This is 5 hours over the 480 YTD hours permitted.

The following image shows the calculation in Accounting CS.

• Because the employee was using the ARPA Extended Care pay item, Accounting CS converted Gordon's annual salary to an hourly rate ($40.87) and then calculated that hourly rate at 2/3 of that rate ($40.87 x 2/3 = $27.25).
• Because of the pay item's hourly rate cap, Accounting CS limited his hourly rate to $25.00 per hour.
• Because the 25 hours he's trying to use take him over the 400 hour limit, Accounting CS displays an alert message stating that the ARPA Extended Care hours used on Gordon's check exceed his available hours. The ARPA Extended Care hours are then automatically reduced to the 20 hours that he has available.

Liabilities generated for the payroll check

Because Gordon is using the ARPA Extended Care pay item, Accounting CS generates the liability credit based upon the gross pay associated with that pay item, which is $500.00, plus the ERFICA-SS calculated on the extended care leave, which is $31.00, plus the ERFICA-MED amount calculated on that sick leave, which is $7.25. Note that in this payroll check, the ERFICA-SS and ERFICA-MED amounts listed below are for the entire amount of the gross pay (including the $2747.60 salary wages). The ERFICA-SS and ERFICA-MED amounts credited, though, are based only on the $500.00 ARPA extended care amount.

• The ARPA paid leave credit is $538.25
• ERFICA-SS is $170.35 (for the entire gross pay amount)
• ERFICA-MED is $39.84 (for the entire gross pay amount)
• FICA-SS is $195.69
• FIT is $334.76
• FICA-MED is $39.84