Yes, but the qualified sick or family leave equivalent amounts are offset by the qualified sick or family leave wages.
That is, if an eligible self-employed individual receives qualified sick leave wages as an employee of an Eligible Employer (other than himself or herself), that individual’s qualified sick leave equivalent amount must be reduced (but not below zero) to the extent that the sum of the qualified sick leave equivalent amount and the qualified sick leave wages received exceeds:
$5,110 in the case of any day any portion of which is paid sick time for when the individual:
is subject to a Federal, State, or local quarantine or isolation order related to COVID-19;
has been advised by a health care provider to self-quarantine due to concerns related to COVID-19; or
is experiencing symptoms of COVID-19 and seeking a medical diagnosis.
$2,000 in the case of any day any portion of which is paid sick time for when the individual:
is caring for an individual who is subject to a Federal, State, or local quarantine or isolation order related to COVID-19, or has been advised by a health care provider to self-quarantine due to concerns related to COVID-19;
is caring for a child if the child’s school or place of care has been closed, or child care provider is unavailable due to COVID-19 precautions; or is experiencing any other substantially similar condition specified by the Secretary of Health and Human Services in consultation with the Secretary of the Treasury and the Secretary of Labor.
Example: Assume that an eligible self-employed individual’s qualified sick leave equivalent amount is $1,500, but the individual also works for an Eligible Employer and received qualified sick leave wages of $1,000 to care for the individual’s child while school was closed due to COVID-19. The individual’s qualified sick leave equivalent amount would be reduced by $500 [i.e., ($1,500 + $1,000) – $2,000], resulting in a credit for the qualified sick leave equivalent of $1,000 [i.e., $1,500 – $500].
If an eligible self-employed individual receives qualified family leave wages, the individual’s qualified family leave equivalent amount must be reduced (but not below zero) to the extent that the sum of the qualified family leave equivalent amount and the qualified family leave wages received exceeds $10,000.
Example: Assume that an eligible self-employed individual’s qualified family leave equivalent amount is $5,000, but the individual also works for an Eligible Employer and received qualified family leave wages of $9,000 to care for the individual’s child while school was closed due to COVID-19. The individual’s qualified family leave equivalent amount would be reduced by $4,000 [i.e., ($5,000 + $9,000) – $10,000], resulting in a credit for the qualified family leave equivalent of $1,000 [i.e., $5,000 – $4,000].