Nationwide Voluntary COVID-Related Paid Sick Leave: Until its December 31, 2020 expiration, the Federal Families First Coronavirus Response Act (FFCRA) required COVID-19-related emergency paid sick leave and emergency paid family leave for nearly all employers with fewer than 500 on payroll. The FFCRA’s tax rules also created a 100% wash by federal tax credits up to the leave amounts paid.
To encourage an employer’s voluntary provision of such FFCRA paid sick leave to employees who have not already used such benefits, the Consolidated Appropriations Act (CAA), 2021 extends the “100% wash” tax credits to March 31, 2021.
The CCA also extends the FFCRA’s documentation and compensation requirements. Employers must not retaliate against any employee who seeks to take such paid leave.
Employers who choose to provide such optional benefits should update their policies and forms accordingly.
California’s Mandatory Pandemic-Related Paid Sick Leave: California employers also should become familiar with newly issued Cal/OSHA emergency temporary standards (November 30, 2020) requiring “exclusion” pay and benefits to employees who are on leave to prevent any further workplace exposure. Exclusion pay is not required if an employee is unable to work for other reasons (e.g., business closure, caring for a family member or experiencing COVID-19 symptoms) or if employer can establish the excluded employee’s exposure was not work related.
See also:
For more information, please contact Tim Bowles, Cindy Bamforth or Helena Kobrin.
Cindy Bamforth
January 15, 2021
Some Benefits Optional, Some Mandatory
If you are an employer facing possible litigation, or have an employee issue on which you need immediate guidance, call us to set up a consultation, or submit your message.
NOTE: Use of this website does not make one a client of the Law Offices of Timothy Bowles (“Firm” or “Bowles Law”). Establishing an attorney-client relationship and the confidentiality that comes with it depends on the Firm’s prior confirmation that no factor, including any conflict of interest (for example, our representation of another party adverse to you), exists to prevent that establishment. If you have confidential information that you would like to provide a Bowles Law attorney, please communicate directly to one of our attorneys, in person, by telephone, email, fax or other written means. Do not use this website to offer or communicate confidential information about any legal matter.