Illinois State University has elected to report the FFCRA sick pay and paid family leave amount in box 14 (Other).
In reporting the amount in box 14 on form W-2, Illinois State University will use the following descriptions (provided by the IRS) to describe each amount the employee received:
- PSL-EE indicates “Sick leave wages subject to the $511 per day limit.”
- PSL-Fam indicates “Sick leave wages subject to the $200 per day limit.”
- Pd-FMLA indicates “Emergency family leave wages.”