The 941 Instructions have the description for handling adjustments and where not to enter specifically "qualified sick leave wages" . Example: they are reported on Line 5a(i) and not 5a. It includes this: "For 2020, the rate of social security tax on taxable wages, except for qualified sick leave wages and qualified family leave wages, is 6.2% (0.062) each for the employer and employee or 12.4% (0.124) for both. Stop paying social security tax on and entering an employee's wages on line 5a when the employee's taxable wages, including qualified sick leave wages, qualified family leave wages, and tips, reach $137,700 for the year."