• the compensation of an individual employee’s in excess of an annual salary of $100,000 as prorated for the period beginning on February 15, 2020 and ending on June 30, 2020;
  • taxes imposed or withheld under FICA (Social Security and Medicare), Railroad Retirement Act, and IRC Chapter 24 (income tax at source);
  • any compensation of an employee whose principal place of residence is outside the United States;
  • qualified sick leave or family leave wages for which a credit is allowed under the Families First Coronavirus Response Act.
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