Eligible employers are allowed a credit of 12.5% of the amount of wages paid to employees who are on family and medical leave if the employer pays at least 50% of the wages normally paid to the employee while that employee is on leave. So, if you have a salaried-employee who has a new child or a sick spouse, and continue their salary during their absence, the government wants to give you money. There are plan-rules that need to be followed before taking the credit – ask us for guidance.