Families First Coronavirus Response Act (FFCRA)
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 through December 31, 2020.
Emergency Paid Sick Leave Act (EPSLA)
- Provides an additional 2 weeks of paid sick leave if the employee is sick or may be sick with COVID-19, is caring for someone who is sick or may be sick or is caring for a child when schools are closed or child care providers are unavailable.
- Employers are allowed to take a refundable tax credit for the amount of the sick leave pay.
- Self-employed individuals are eligible for the credit.
- Businesses with less than 50 employees may be exempt from the leave requirements.
Emergency Family and Medical Leave Act (EFMLEA)
- Additional leave up to 12 weeks for a qualifying need related to COVID-19 and employee must be returned to work at the end of the leave. However, an exception exists for employers with less than 25 employees if certain conditions are met.
- Employees must have been employed for at least 30 days and is unable to work or telework.
- Employers must notify employees of this leave and their rights to take the leave.
- Can be used in conjunction with the Emergency Paid Sick Leave Act.