qualifying employee
Defined in 1 place of the United States Code.
For purposes of this section, the term "qualifying employee" means any employee (as defined in section 3(e) of the Fair Labor Standards Act of 1938, as amended) who—
Source
- 2017–202626 U.S.C. § 45SInternal Revenue Code · Employer credit for paid family and medical leave · for purposes of this section
For purposes of this section, the term “qualifying employee” means any employee (as defined in section 3(e) of the Fair Labor Standards Act of 1938, as amended) who—
(1) has been employed by the employer for 1 year or more (or, at the election of the employer, for not less than 6 months), and
(2) for the preceding year, had compensation, as determined on an annualized basis (pro-rata for part-time employees), not in excess of an amount equal to 60 percent of the amount applicable for such year under clause (i) of section 414(q)(1)(B), and
(3) is customarily employed for not less than 20 hours per week.
Source
- 2026–present26 U.S.C. § 45SInternal Revenue Code · Employer credit for paid family and medical leave · for purposes of this section