The wages paid are Qualified sick leave wages paid under the Emergency Paid Sick Leave Act (EPSLA).

My basis for the taxability of these wages was inferred from the Instructions for Form 941 (Rev. 7-2020), which states, on page 9, for line 5a(i) "Qualified sick leave wages aren't subject to the employer share of social security tax; therefore, the tax rate on these wages is 6.2% (0.062).".  I inferred from this line that the wages were still taxable to the employee.