Notice 2015-06 describes the rules for filing Form 8922, Third-Party Sick Pay Recap, an annual form filed with the Internal Revenue Service, which replaces third-party sick pay recaps that were filed with the Social Security Administration.

Form 8922 is used to report total amounts of certain sick pay paid to employees by a third party (an entity other than the employee’s employer).

Form 8922, which applies with respect to sick pay paid on or after January 1, 2014, must be filed if liability for the payment and reporting of Federal Insurance Contributions Act (FICA) taxes with respect to third-party sick pay is split between the employer and a third party under applicable regulations.

The notice also describes the requirements for payment and reporting of FICA taxes, Federal Unemployment Tax Act (FUTA) taxes, and income tax withholding with respect to sick pay.