Refundable Tax Credits:

https://www.everycrsreport.com/reports/IN11243.html

Employers will receive a tax credit which will be applied to the Employers 6.2% employer portion of the Social Security tax, as follows:

• The credit for paid sick time for each employee will be for wages up to $511 per day per employee for leave related to experiencing symptoms or quarantine, otherwise $200 per day per employee. The credit is limited to 10 days of wages per employee per quarter.
• The credit for family leave will be for wages up to $200 per day per employee and $10,000 in the aggregate for all calendar quarters.
• To the extent an employer's portion of the Social Security tax for all employees is less than that amounts of the sick leave credit and the family leave credit allowable, the excess will be refundable credit.
• There are similar provisions for self-employed taxpayers.