Employers allow their employees to forfeit their accrued but unpaid vacation or sick days for cash payments that the employer donates in 2020 to charitable organizations, which will assist victims of the coronavirus pandemic. Workers won’t be subject to payroll or income taxes on the value of the donated leave. Still, they also are not able to take charitable deductions on their individual income tax returns. According to the Internal Revenue Service, employers can write off the payments as charitable contributions or business expenses.