UPDATE 12.28.20: Congress passed legislation Dec. 21, 2020 that was signed by the president Dec. 27 extending federal coronavirus paid leave benefits until March 31, 2021.

While mandatory benefits expire Dec. 31, 2020, covered employers may voluntarily provide emergency paid sick leave or emergency paid FMLA leave under FFCRA and take the tax credits associated with this leave from Jan. 1, 2021 through March 31, 2021.


The federal Families First Coronavirus Response Act, signed by the president March 18, 2020, allows small and midsized companies (fewer than 500 employees) to use payroll tax credits to provide pandemic-related leave to workers.

The act provides paid sick leave and expanded family and medical leave for COVID-19 related reasons and creates a refundable paid sick leave credit and a paid child care leave credit for eligible employers.

The following questions and answers were provided by the U.S. Department of Labor.

Definitions

Eligibility

Coverage

Application

Enforcement

Return to School


For more information, contact CBIA's Mark Soycher (860.244.1900) | @HRHotline