Paid family leave credit (45S)
12.5%-25% of wages
Can You Write Off Paid Family Leave Credit?
Short answer: Yes: employers that offer paid family and medical leave can claim a credit; the 2025 law made it permanent.
Requires a written policy with at least two weeks of paid leave at 50%+ of wages.
Records to keep: Keep receipts or invoices, proof of payment, and a short note of the business purpose.
BW-B22-00673
low risk
Paid family leave credit (45S)
12.5%-25% of wages
General Business
Payroll & Labor
Business Write-Off Questions
Yes: employers that offer paid family and medical leave can claim a credit; the 2025 law made it permanent.
BizWriteOffs provides educational information only and is not tax, legal, or accounting advice. Deductibility depends on your specific facts and records. Consult a qualified tax professional.
Business justification
Yes: employers that offer paid family and medical leave can claim a credit; the 2025 law made it permanent. Requires a written policy with at least two weeks of paid leave at 50%+ of wages.
Category
- Business Write-Off Questions
business question
search demand 2026
compensation
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