New Third-Party Sick Pay Recap Form for 2014 Must Be Filed by Employers

Author: Rena Pirsos, XpertHR Legal Editor

Implementation Date: February 28, 2015

Employers must file new Form 8922, Third-Party Sick Pay Recap, by February 28, 2015 (or March 2, 2015, if filing electronically), in order to reconcile third-party agent or insurer payments of sick pay to employees reported on Forms 941 and W-2. Previously, third-party payers of sick pay (not employers) filed Forms W-2 and W-3 with the Social Security Administration for recap purposes.

Line-by-line instructions are included on Form 8922. The Form should be finalized by December 2014.