Families First Coronavirus Response Act – What Employers Need to Know
On March 18, 2020, the U.S. Senate passed, and President Donald Trump signed into law the Families First Coronavirus Response Act (FFCRA). The Act will become effective April 2, 2020. While full text of the Act can be found here, those provisions most impactful to employers include:
- The Emergency Family and Medical Leave Expansion Act, which requires governmental entities and private sector employers with fewer than 500 employees to allow employees to use FMLA leave for childcare-related absences due to COVID-19.
- The Emergency Paid Sick Leave Act, which requires governmental entities and private sector employers with fewer than 500 employees to provide employees paid sick time to the extent the employee is unable to work due to certain COVID-19-related circumstances.
- The Tax Credits for Paid Sick and Paid Family and Medical Leave Act, which provides a refundable tax credit equal to 100% of qualified leave benefits paid by an employer (subject to certain caps and offset against social security taxes).
If you have questions regarding the FFCRA or employment issues, you can contact a member of Modrall Sperling’s Employment Group including Nathan T. Nieman (ntn@modrall.com), Jennifer G. Anderson (jga@modrall.com), Megan Muirhead (mmuirhead@modrall.com), or Tiffany L. Roach Martin (tlr@modrall.com).