Sick Leave Direct Donations
Employees may voluntarily donate any amount of accrued leave to an eligible UHD employee to be used for a medical emergency. Donations of sick leave are voluntary and may be made at any time during the year and they are irrevocable. For more information on Sick Leave Donation, please review SAM 02.D.09 Sick Leave Donation.
Please note, Direct Sick leave donation to another employee is not the same as donating sick leave hours to the Sick Leave Pool.
Direct Sick Leave donation is an alternative to assist those employees who have exhausted their sick leave and sick leave pool options. This will allow them to remain on paid leave and allow them additional time to recover from an illness or injury. Employees may also use sick leave to care for eligible family members. Employees must first use their own sick leave before applying for the Sick Leave Pool or Sick Leave Direct Donations.
Sick leave donations will be considered taxable to the donor unless the situation is a medical emergency due to IRS regulations.
Example of Taxable Events
Individual sick leave donations will not be a taxable event for the donor if the donor contributes sick leave to a recipient who is absent due to a medical emergency.
A medical emergency is defined a major illness or other medical condition (i.e., heart attack, cancer, etc.) of the employee or the employee's immediate family that requires a prolonged absence from work, including intermittent absences that are related to the same illness or condition, and is certified as a medical emergency by the licensed practitioner who is treating the employee or the employee's immediate family member.
Individual sick leave donations will be a taxable event for the donor if the donor contributes sick leave to a recipient who does not meet the definition of a medical emergency.
Please see the following example:
- Mr. Ed. U. Gator is out on leave for dental cleaning and Ms. Ed. U Gator would like to donate 20 hours to him because he doesn’t have any time accrued. However, his doctor indicated that dental cleaning is not a medical emergency. Therefore, Ms. Ed. U Gator is informed that her donated hours will be taxable. She currently earns $15 an hour. To find out the monetary amount of her donation that will be taxed, calculate the following:
- $15/hr. x 20 hours donated = $300
- $300 will be added as non-compensatory compensation to Ms. Ed. U Gator wages and will be taxed as part of her gross income as follows:
| Federal Income Tax 22% | $66.00 |
|---|---|
| Medicare Tax 1.45% | $4.35 |
| Social Security Tax 6.2% | $18.60 |
| Total Tax on $300 Donation | $88.95 |
Direct Donation Forms
Both of these forms are to be filled out by the appropriate parties and submitted to HR Benefits.