Where the applicable collective agreement sets a contribution rate on the basis of a unit of measure other than hours (basic contribution unit), collectively negotiated defined benefit pension plan contributions and collectively agreed apprenticeship contributions, which may be duly allocated to eligible vacation pay, are based on contributions associated with eligible vacation salaries in accordance with the terms of the agreement applicable collective. Eligible employers have the right to include certain collective bargaining contributions in determining the allocation of eligible sick leave and family leave wages. Credits are provided for the amount of contributions to the defined benefit pension plan collectively negotiated by the eligible employer and the amount of training contributions collectively negotiated by the eligible employer, which may be duly allocated to the eligible vacation salary for which the credit is otherwise permitted. Amounts are collectively negotiated contributions to a defined benefit pension plan if they are (1) paid or accumulated to a defined benefit plan (as defined in paragraph 414(j) of the Code) that meets the requirements of paragraph 401(a) of the Code, and (2) are paid on the basis of the pension contribution rate set out in a collective agreement. Collectively agreed defined benefit pension plan contributions are duly chargeable to eligible statutory holiday wages if contributions are payable in accordance with the applicable collective agreement for the hours for which eligible vacation wages were paid. Note: These FAQs address tax credits available under the American Rescue Plan Act of 2021 (the «ARP») for employers with fewer than 500 employees and certain state employers, regardless of the number of employees («Eligible Employers») for eligible sick leave and family leave salaries («Eligible Vacation Wages») paid in respect of employee vacations beginning April 1. 2021 to 30 September 2021 as well as the corresponding credits for certain self-employed workers. For information on tax credits that may be claimed for eligible vacation salaries that can be paid in respect of employee leave before April 1, 2021 under the Families First Coronavirus Response Act («FFCRA») and the COVID-related Tax Relief Act (the «Relief Act»), see Tax Credits for Paid Leave under the Families First Coronavirus Response Act for Vacation Before April 1, Frequently asked questions about 2021. In these FAQs, the use of the word «work» includes telework, unless otherwise noted.
. Although the requirement for eligible employers to provide leave under the Emergency Paid Sick Leave Act («EPSLA») and the Emergency Family and Medical Leave Expansion Act («Expanded FMLA») under the FFCRA is subject to September 31. No longer applicable in December 2020, tax credits under sections 3131 to 3133 of the Internal Revenue Code («the Code») will be available for eligible vacation salaries granted by an eligible employer in respect of employee leave on or after April 1. 2021 to September 30, 2021 if the leave had met the requirements of the EPSLA and the extended FMLA as amended for the purposes of the ARP. .