Question
We had 5 staff members for all of 2020 but one of them retired as of 12/31/2020 - i.e., last calendar year and has not worked in 2021 (But she will receive a W-2 for 2021,because her final wage-payment was made on January 15th, 2021) So we have 4 staff as of Jan 1st, 2021.
Answer
1. The measurement of whether you must offer paid or unpaid is a look back on the previous tax year. Given the scenario described above you would need to offer paid leave for 2021 and then if you had 4 in 2021, in 2022 you could offer unpaid leave provided your net income also meets the requirement.
