• New Jersey employers are barred under state law from firing workers based on perceived coronavirus symptoms, and they must take reasonable action to stop related harassment between employees, such as one worker telling another with East Asian heritage that the disease is “the Chinese virus.”

• The LAD extends to situations involving COVID-19 in the workplace, housing, medical facilities and other places of public accommodation.

• The guidance touched on LAD protections dealing with coronavirus-related concerns in employment, saying “your employer cannot fire you because you coughed at work and they perceived you to have a disability related to COVID-19.”

• If an employee has East Asian heritage and a co-worker repeatedly harasses that person by claiming that Asian people caused COVID-19 or calling this ‘the Chinese virus,’ the employer must take reasonable action to stop the harassment if they knew or should have known about it,” according to the guidance.

• The guidance also notes that, under the LAD, employers can’t fire a worker for reporting coronavirus-related harassment to their human resources department.

• In the housing context, the LAD prohibits a landlord or building manager from refusing to rent a property or make needed repairs to an apartment because “they say you are East Asian and they are afraid of contracting COVID-19,” the guidance said.

• “The LAD does not prohibit a landlord from taking reasonable steps to protect the landlord or other tenants from COVID-19, but such reasonable steps would not include actions premised on stereotypes based on race or national origin,” the guidance said.

• The guidance further addressed how protections under the New Jersey Family Leave Act apply to caring for loved ones suffering from the coronavirus. Under that statute, eligible workers generally may take up to 12 weeks of job-protected leave during any yearlong period to care for a family member or “someone who is the equivalent of family” who has been diagnosed with COVID-19, according to the guidance.

• For COVID-19 related reasons, employees receive up to 80 hours of paid sick leave and expanded paid child care leave when employees’ children’s schools are closed or child care providers are unavailable.

• Employers receive 100% reimbursement for paid leave pursuant to the act. Health insurance costs are also included in the credit. Employers face no payroll tax liability. Self-employed individuals receive an equivalent credit. Reimbursement will be quick and easy to obtain. An immediate dollar-for-dollar tax offset against payroll taxes will be provided

• To take immediate advantage of the paid leave credits, businesses can retain and access funds that they would otherwise pay to the IRS in payroll taxes. If those amounts are not sufficient to cover the cost of paid leave, employers can seek an expedited advance from the IRS by submitting a streamlined claim form that will be released next week.

• When employers pay their employees, they are required to withhold from their employees’ paychecks federal income taxes and the employees’ share of Social Security and Medicare taxes. The employers then are required to deposit these federal taxes, along with their share of Social Security and Medicare taxes, with the IRS and file quarterly payroll tax returns.

• Under guidance that will be released next week, eligible employers who pay qualifying sick or child-care leave will be able to retain an amount of the payroll taxes equal to the amount of qualifying sick and child-care leave that they paid, rather than deposit them with the IRS.

• The payroll taxes that are available for retention include withheld federal income taxes, the employee share of Social Security and Medicare taxes and the employer share of Social Security and Medicare taxes with respect to all employees.

• If there are not sufficient payroll taxes to cover the cost of qualified sick and child care leave paid, employers will be able file a request for an accelerated payment from the IRS.

• Small businesses with fewer than 50 employees will be eligible for an exemption from the leave requirements relating to school closings or child care unavailability where the requirements would jeopardize the ability of the business to continue. The exemption will be available on the basis of simple and clear criteria that make it available in circumstances involving jeopardy to the viability of an employer’s business as a going concern. The Department of Labor will provide emergency guidance and rulemaking to clearly articulate this standard.

• Department of Labor will not bring an enforcement action against any employer for violations of the act so long as the employer has acted reasonably and in good faith to comply with the act. The Department of Labor will instead focus on compliance assistance during the first 30-day period.