Wages that are eligible for sick or family leave are:

Subject to the employer's share of medicare tax and may claim a credit for the employer's share of social security tax.

Not subject to the employer's share of medicare tax and may claim a credit for the employer's share of social security tax.

Subject to the employer's share of social security tax and may claim a credit for the employer's share of medicare tax.

Not subject to the employer's share of social security tax and may claim a credit for the employer's share of medicare tax.