The Families First Coronavirus Response Act (FFCRA or Act) requires certain employers to provide their employees with paid sick leave or expanded family and medical leave for specified reasons related to COVID-19. The Department of Labor’s (Department) Wage and Hour Division (WHD) administers and enforces the new law’s paid leave requirements. These provisions will apply from the effective date (April 1, 2020) through December 31, 2020 and apply to employers with fewer than 500 employees. No employer credits under the Act will be collectible by companies for leave given until the effective date. Small businesses with fewer than 50 employees may qualify for exemption from the requirement to provide leave due to school closings or child care unavailability if the leave requirements would jeopardize the viability of the business as a going concern.
Employers will receive a refundable tax credit against the employer portion of Social Security taxes for 100 percent of the qualified sick leave and family leave wages paid each quarter under the policies.
Qualifying Reasons
Under the FFCRA, an employee qualifies for paid sick time if the employee is unable to work (or unable to work remotely) due to a need for leave because the employee:
1. is subject to a Federal, State, or local quarantine or isolation order related to COVID-19;
2. has been advised by a health care provider to self-quarantine related to COVID-19;
3. is experiencing COVID-19 symptoms and is seeking a medical diagnosis;
4. is caring for an individual subject to an order described in (1) or self-quarantine as described in (2);
5. is caring for a child whose school or place of care is closed (or child care provider is unavailable) for reasons related to COVID-19; or
6. is experiencing any other substantially similar condition specified by the Secretary of Health and Human Services, in consultation with the Secretaries of Labor and Treasury.
Under the FFCRA, an employee qualifies for expanded family leave if the employee is caring for a child whose school or place of care is closed (or child care provider is unavailable) for reasons related to COVID-19.
Click the button below for our fact sheet with a listing of potential scenarios and how Short-Term Disability, the Family and Medical Leave Act, the Emergency Family and Medical Leave Expansion Act, and the Emergency Paid Sick Leave Act may apply.
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About the Author: David Mandrycky
