As we have read the details on this Act, there are some new requirements of employers as they relate to paid family or medical leave.
The FFCRA requires the employer provide "two weeks (up to 80 hours) of paid sick leave at the employee’s regular rate of pay where the employee is unable to work because the employee is quarantined and/or experiencing COVID-19 symptoms and seeking a medical diagnosis OR
Two weeks (up to 80 hours) of paid sick leave at two-thirds the employee’s regular rate of pay because the employee is unable to work because of a bona fide need to care for an individual subject to quarantine (pursuant to Federal, State, or local government order or advice of a health care provider), or care for a child (under 18 years of age) whose
school or child care provider is closed or unavailable for reasons related to COVID-19, and/or the employee is experiencing a substantially similar condition as specified by the Secretary of Health and Human Services, in consultation with the Secretaries of the Treasury and Labor."
An employer must
ALSO provide to employees that it has employed for at least 30 days an additional
10 weeks for family and medical leave provision. Both provisions (including if the employee's school or childcare provider is closed).
The Wage and Hour Division noted that although they do not administer this aspect of the law, that every dollar of required paid leave (plus the cost of the employer’s health insurance premiums during leave) will be 100% covered by a dollar-for-dollar refundable tax credit available to the employer. See your CPA for details.
Generally, the FFCRA provides that covered employers must provide to all employees (Full and Part-Time).
Certain provisions may not apply to certain employers with fewer than 50 employees. Those provisions will not be available until April.
Paid sick time provided under this Act does not carry over from one year to the next. Employees are not entitled to reimbursement for unused leave upon termination, resignation, retirement, or other separation from employment.
An employee may elect to substitute any accrued vacation leave, personal leave, or medical or sick leave for the first two weeks of partial paid leave under this section.
