🏥 US Workplace Leave Sharing Program: Our FREE Sick Leave Donation Tracker 2026 helps US employees calculate sick leave bank donations, track eligibility, and understand tax implications. Used by federal employees, healthcare workers, and corporate staff for voluntary leave transfer, catastrophic leave, and IRS-compliant donation tracking. Based on OPM, IRS Publication 15-B, and state-specific regulations.
Calculate your sick leave donation eligibility and tax implications
Note: State tax treatment varies. California treats all sick leave donations as non-taxable for state taxes.
Company Policy First: Always check your specific company's leave donation policy. Not all employers offer leave sharing programs, and terms vary widely.
Medical Certification: Recipients must usually provide medical documentation proving the serious health condition or emergency situation.
Irreversible Decision: Once donated, sick leave cannot typically be returned. Ensure you maintain sufficient balance for your own needs.
Tax Documentation: Keep records of donations for tax purposes. Your employer should provide appropriate tax forms if applicable.
Generally NOT taxable if: 1) Donation is to another employee of the same employer, 2) For medical/emergency reasons, 3) Through an established leave sharing program. However, if the donation is converted to cash or crosses employer boundaries, it may be taxable. Federal VLTP donations are always non-taxable per IRS rules.
Typically 25% of your annual sick leave accrual or a specific hour limit (often 40-80 hours annually). Federal employees can donate up to 50% of their annual accrual. Some programs have "life event" exceptions allowing larger donations for catastrophic situations.
It depends on your employer's policy. Some programs accept only sick leave, others accept any accrued leave. Federal VLTP accepts annual leave (vacation) but not sick leave. Always check your specific program rules.
Donations are usually irreversible. Once transferred, you cannot get the hours back. This is why it's crucial to maintain a sufficient balance for your own potential medical needs. Some programs allow cancellation before the recipient uses the hours.
No. Only 14 states + DC have mandatory paid sick leave laws: AZ, CA, CO, CT, MD, MA, MI, NJ, NM, NY, OR, RI, VT, WA, and DC. Even in these states, donation provisions vary. In other states, it's entirely employer discretion.
Calculate your eligibility and make informed donation decisions
Information Only: This Sick Leave Donation Tracker 2026 provides educational information about leave sharing programs. It is not legal, tax, or HR advice.
Employer Policy Controls: Your specific employer's leave donation policy governs all donations. Consult your HR department before making any donations.
Tax Advice: Tax implications vary by situation. Consult a tax professional or refer to IRS Publication 15-B for specific tax guidance.
Program Variations: Leave sharing programs vary significantly between federal, state, local, and private employers.
Medical Privacy: Recipients' medical information is protected under HIPAA. Only share necessary documentation with authorized HR personnel.
Last Update: January 1, 2026 | Next Review: July 1, 2026