--- title: New Guidance Issued on Employee Leave Sharing Plans description: For those adversely affected by COVID-19, the IRS issued FAQs which said employers may setup leave-sharing programs. Employees would be able to deposit image: https://blog.nisbenefits.com/hubfs/employee%20share%20B.jpg --- ![New Guidance Issued on Employee Leave Sharing Plans](https://blog.nisbenefits.com/hubfs/employee%20share%20B.jpg) # New Guidance Issued on Employee Leave Sharing Plans - Home - [Employee Benefit News for School, City and County Employers](https://blog.nisbenefits.com) - New Guidance Issued on Employee Leave Sharing Plans [ Rick Labian ](https://blog.nisbenefits.com/author/rick-labian) 08/24/2020 [ Legislative News](https://blog.nisbenefits.com/topic/aca-other-legislative-news), [ COVID-19](https://blog.nisbenefits.com/topic/covid-19) [0 Comments ](https://blog.nisbenefits.com/new-guidance-issued-on-employee-leave-sharing-plans#postComment) 1 Minutes *1 minute read* For those adversely affected by COVID-19, the IRS issued [FAQs](https://www.irs.gov/newsroom/leave-sharing-plans-frequently-asked-questions) which said employers may setup leave-sharing programs. Employees would be able to deposit leave into an employer-sponsored leave bank for other employees to use. Employees depositing leave in a qualifying plan: - May not claim an expense, loss deduction, or charitable contribution for the deposited leave - Do not include the deposited leave in wages or income [IRS Notice 2006-59](https://www.irs.gov/pub/irs-drop/n-06-59.pdf) provides more information about the eight requirements a qualifying plan must have in order for donor employees not to be taxed on their donated leave. [Download the bulletin](https://blog.nisbenefits.com/hubfs/Blog%20-%20supporting%20documents/bulletin%20-%20IRS%20FAQs%20on%20COVID-19%20Leave-sharing.pdf) for more details. [![Guide to Restructuring Retiree Benefits](https://no-cache.hubspot.com/cta/default/3325505/49cf7061-b64c-4370-b6e1-d10ec78158b6.png)](https://cta-redirect.hubspot.com/cta/redirect/3325505/49cf7061-b64c-4370-b6e1-d10ec78158b6) *This blog is intended to be a compilation of information and resources pulled from federal, state, and local agencies. This is not intended to be legal advice. 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