EMPLOYEE LEAVE-SHARING AND DONATION PROGRAMS

Employer-sponsored leave-sharing programs enable employees to share their paid leave time with other employees who need additional time off.

Employer-sponsored leave-donation programs allow employees to forgo their paid leave time in exchange for cash donations made by the employer to charities.

Tax Considerations

  • Unless the program meets IRS guidelines, the donated leave will be taxable to the donor employees.

  • The IRS has approved leave sharing for medical emergencies and major disasters.

  • The IRS has approved leave donation for specific events, including Hurricane Matthew.

For more information on these programs, please visit www.irs.gov.


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