Category: Timely Opportunities
The Families First Coronavirus Response Act (FFCRA) includes Emergency Paid Sick Leave Act (EPSLA) and Emergency Family Medical Leave Expansion Act or Expanded Family and Medical Leave (EFMLA).
FFCRA went into effect on April 1, 2020 and will be in effect through December 31, 2020. FFCRA covers employers who have less than 500 employees. FFCRA requires that covered employers provide paid sick leave or expanded family medical leave to employees. There are some exemptions available for employers with under 50 employees (detailed below under EFMLA).
All part-time and full-time employees are eligible for 80 hours of emergency paid sick leave. Part-time and full-time employees who have been employed for more than 30 calendar days may be eligible for an additional ten weeks of expanded family and medical leave to provide care for a dependent child whose school or childcare provider closed.
Reasons for Leave
Under the FFCRA, an employee qualifies for paid sick time if the employee is unable to work (or unable to telework) due to a need for leave because:
For reasons 1-3 above the employee is entitled to the following provisions:
For reasons 4 and 6 the employee is entitled to the following provisions:
For reason 5 the employee is entitled to the following provisions:
Under 50 Employees?
Employers with under 50 employees are mandated by FFCRA to provide emergency paid sick leave to employees for reasons 1-4 and 6. The only exemption that small businesses may claim is for reason number 5 and expanded family and medical leave. The employer may be exempt from providing an employee leave under 5 and expanded family and medical leave for childcare if granting the leave to an employee would jeopardize the viability of the business as a going concern. The Families First Coronavirus Response Act: Questions and Answers link below helps answer specific questions and can help you navigate if your business would qualify for this exemption. Look at numbers 58 and 59 for additional assistance.
The following poster must be displayed with other workplace posters. Ensure to include this electronically for all employees with other workplace posters for remote workers. This poster must remain in place until December 31, 2020.
Employee Rights Paid Sick Leave and Expanded Family And Medical Leave Under The Families First Coronavirus Response Act Workplace Poster (make the last line of text the hyperlink) https://www.dol.gov/sites/dolgov/files/WHD/posters/FFCRA_Poster_WH1422_Non-Federal.pdf
The link below is updated by the Department of Labor and has 75+ questions and answers for business owners and human resources professionals to help navigate FFCRA.
Families First Coronavirus Response Act: Questions and Answers (make the last line of text the hyperlink) https://www.dol.gov/agencies/whd/pandemic/ffcra-questions
The link below outlines the tax credits for FFCRA, paid sick leave, and expanded family and medical leave.
COVID-19-Related Tax Credits for Required Paid Leave Provided by Small and Midsize Businesses FAQs (make the last line of text the hyperlink) https://www.irs.gov/newsroom/covid-19-related-tax-credits-for-required-paid-leave-provided-by-small-and-midsize-businesses-faqs
*Child and School provisions related to reason 5
"Child" means a biological, adopted, or foster child, a stepchild, a legal ward, or a child of a person standing in loco parentis, who is-
(A) under 18 years of age; or
(B) 18 years of age or older and incapable of self-care because of a mental or physical disability.
"Childcare provider" means a provider who receives compensation for providing childcare services on a regular basis, including:
"School" means an elementary or secondary school.