If you watch TV commercials, you may have noticed a lot of recent ads promoting payroll tax refunds available to employers through the Employee Retention…
There are three different types of leave under the Families First Coronavirus Response Act (FFCRA), each with a different duration, pay rate and eligibility criteria. The FFCRA’s paid leave provisions are effective April 1, 2020 and apply to leave taken between April 1 and December 31, 2020. Only businesses with fewer than 500 employees within the United States are subject to these leave provisions:
|Leave Type||Covered Employees||Duration||Pay Rate||Eligibility Criteria|
|Emergency Paid Sick Leave – employee||All||10 days/80 hours, prorated based on average hours worked for part time employees (1)||The greater of:
· The employee’s regular rate of pay
|1) Employee 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
|Emergency Paid Sick Leave – family||All||10 days/80 hours, prorated based on average hours worked for part time employees||2/3 (66.66%) of the greater of the amounts above up to a maximum of $200 per day or $2,000 over the two week period||1) Employee caring for an individual [note – does not have to be a family member] described in items #1 or #2 above
2) Employee is caring for a child whose school or day care has been closed or is otherwise unavailable due to COVID-19
|Public Health Emergency Leave||Employees who have worked for the company for at least 30 calendar days||First two weeks are unpaid, then 10 weeks of leave are allowed*||2/3 (66.66%) of the greater of the amounts above up to a maximum of $200 per day or $10,000 in total||Employee is unable to work or telework due to the need to care for their child if their school or day care has been closed or is otherwise unavailable due to COVID-19|
* Presumably the first two weeks could be covered under Emergency Paid Sick Leave – Family (but the employee would only receive 2/3 of regular pay – would probably be more advantageous to take regular sick leave for the first two weeks if available under your company’s existing policies).
All businesses subject to FFCRA should provide this poster in the workplace with other labor law posters. If employees are working remotely, provide this information to employees electronically.
The Department of Labor (DOL) has issued frequently asked questions (FAQs) about paid leave programs under FFCRA. The FAQs can be accessed by clicking here. In accordance with the DOL requirements outlined in the FAQs, we’ve created a sample form – Employee Request for FFCRA Sick or Family Leave – that your organization might want to use to gather all the required documentation from employees who request leave.
We hope this information helps as you navigate these new waters. Stay healthy!