The Internal Revenue Service (IRS) and the Department of the Treasury revised their   frequently asked questions (FAQs) guidance on the Employee Retention Credit  to allow employers that do not pay wages, but continue to cover the health plan expenses for laid-off or furloughed employees, to qualify for retention credits. As a result of this change (see  updated FAQs 64 and 65 ), employers will be encouraged to continue to pay health plan expenses for employees who have been laid off or furloughed due to the COVID-19 pandemic.  Read More>>