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FFCRA Emergency Paid Sick Leave and Expanded Family and Medical Leave

It's summer. School's out and summer camps are closed. Now what? As many businesses scramble to reopen, employees are scrambling to find childcare due to summer camps and other childcare facilities remaining closed. This is your reminder that under the Families First Coronavirus Response Act (FFRCA), employees may be entitled to paid leave for this, and other COVID-19 related situations.

Who does this cover?

  • It covers employers with less than 500 full-time and part-time employees.*

* There may be an exemption for organizations with under 50 employees. You can learn more in our previous post.

What are the two types of paid leave options under the FFCRA and who is eligible?

  1. Emergency Paid Sick Leave - All employees

  2. Expanded/Emergency Paid Family and Medical Leave (FMLA) - All employees who have worked for you for the last 30 calendar days

What if my employee is unable to return to work or telework, and requests a paid leave?

If their request for leave falls under one of these qualifying reasons, they are entitled to Emergency Paid Sick Leave and/or Expanded Family and Medical Leave:

  1. An employee is subject to a Federal, State, or local quarantine or isolation order related to COVID-19;

  2. An employee has been advised by a health care provider to self-quarantine related to COVID-19;

  3. An employee is experiencing COVID-19 symptoms and is seeking a medical diagnosis;

  4. An employee is caring for an individual subject to an order described in (1) or self-quarantine as described in (2);

  5. An 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; or

  6. An employee 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.

How much time can the employee take?

For qualifying reasons #1-4 & #6:

  • 2 Weeks (80 hours for full-time employees)

  • 2 Weeks (average hours worked for part-time employees)

For qualifying reason #5:

  • 12 weeks

How much will the employee be paid if they take Emergency Paid Sick Leave?

Employees should receive full pay at their regular rate of pay or minimum wage (whichever is higher) UP TO the pay limits of $511 per day or $5,110 for the total duration of leave.

How much will the employee be paid if they take Expanded Family and Medical Leave?

Employees should be paid two-thirds their regular rate of pay UP TO the pay limits of $200 per day or $10,000 for 10 weeks (first 2 weeks are unpaid and run concurrently with PSL).

Is there a notice that employers are required to provide?

Yes. There is a model notice requirement for all applicable workplaces. Is there a tax credit for this?

Yes. There is a 100% tax credit that can be claimed towards employment tax liability, HOWEVER, if you are counting these payroll dollars towards PPP loan forgiveness, you cannot 'double-dip' and receive a tax credit on the same payroll.

How long are these paid leave benefits in effect?

April 1, 2020 through December 31, 2020