• ARPA extends refundable payroll tax credits for emergency paid sick leave (EPSL) and extended family and medical leave (E-FMLA) through September 30, 2021.
• Compliance with the EPSL or E-FMLA requirements continues to be voluntary for employers after December 31, 2020. 
• For those voluntarily offering EPSL or EMFLA, changes such as reset of the 10 day limit for sick leave as of April 1st, and new qualifying reasons for EPSL or EMFLA including seeking COVID-19 related testing or diagnosis, seeking vaccination and recovery from vaccination related illness.
• COBRA Subsidies - ARPA makes subsidies available to employees and their families who are eligible for COBRA (or state mini-COBRA) due to an involuntary termination of employment or reduction in hours. The law provides a 100% subsidy for COBRA premiums beginning April 1, 2021 through September 30, 2021. The subsidy applies to group health plans other than health FSAs.