HR Tip: IRS updates FAQs on paid sick and paid family leave credits

On July 29, the IRS updated its FAQs on the Paid Sick and Paid Family Leave credits. The updates clarify that eligible employers can claim the credits for providing leave to employees to accompany a family or household member or certain other individuals to obtain immunization relating to COVID-19 or to care for a family or household member or certain other individuals recovering from the immunization. An "individual" is defined as: (1) a family member; (2) someone who regularly resides in the employee's home; or (3) a similar person with whom the employee has a relationship that creates an expectation the employee would care for that person. The term "individual" does not include persons with whom employees have no personal relationship.