Families First Coronavirus Response Act (FFCRA)

The Families First Coronavirus Response Act (FFCRA) requires certain employers to provide their employees with paid sick leave and expanded family and medical leave for specified reasons related to COVID-19.  These provisions will apply from April 1, 2020 through December 31, 2020.

General Summary

Generally, applies to employers with less than 500 employees.

Employers must provide to all employees:

• Two weeks (up to 80 hours) of paid sick leave at the employee’s regular rate of pay (up to $511 per day) where the employee is unable to work because the employee is quarantined (pursuant to Federal, State, or local government order or advice of a health care provider), 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 (up to $200 per day) 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.

Employers must provide to employees employed for at least 30 days:

• Up to an additional 10 weeks of paid expanded family and medical leave at two-thirds the employee’s regular rate of pay (up to $200 per day) where an employee is unable to work due to a bona fide need for leave to 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.

NOTE: The employer does NOT pay the employer matching FICA (6.2%) tax on the paid sick or paid expanded family & medical leave. The amounts paid to employees are regular taxable wages and all payroll taxes should be withheld.

Qualifying Reasons for Leave:
Under the FFCRA, an employee qualifies for paid sick time if the employee is unable to work (or telework) due to a need for leave because the employee:
• is subject to a Federal, State, or local quarantine or isolation order related to COVID-19;
• has been advised by a health care provider to self-quarantine related to COVID-19;
• is experiencing COVID-19 symptoms and is seeking a medical diagnosis;
• is caring for an individual subject to an order described in (1) or self-quarantine as described in (2);
• is caring for a child under 18 years of age whose school or place of care is closed (or childcare provider is unavailable) for reasons related to COVID-19; or
• is experiencing any other substantially similar condition specified by the Secretary of Health and Human Services, in consultation with the Secretaries of Labor and Treasury.

Recordkeeping
Keep all records of employment taxes for at least 4 years. These should be available for IRS review. Your records should include the following information.
• Documentation to show how the amount of qualified sick & family leave wages eligible for the credit was figured.
• Documentation to show how the amount of qualified health plan expenses allocated to wages was figured.
• Documentation to show that the employees were qualified to receive sick and family leave wages including
o Name of the employee requesting leave;
o The date(s) for which leave is requested;
o The COVID-19 reason for the leave; AND
o A statement from the employee that he or she is unable to work because of the reason.
o If subject to a quarantine or isolation order, employee must provide the name of the government entity.
o If self-quarantined on advice of health care provider, employee must provide name of health care provider.
• If the employee requests leave to care for his or her child whose school or place of care is closed or childcare provider is unavailable, you must also document
o The name of the child being cared for;
o The name of the school, place of care, or childcare provider that has closed or become unavailable; AND
o A statement from the employee that no other suitable person is available to care for the child.


FFCRA Office Posting

The following poster describes entitlements and eligibility, along with qualifying reasons for leave, and MUST be posted at the work place.

FAQs

Where do I post this notice? Since most of my workforce is teleworking, where do I electronically “post” this notice

Each covered employer must post a notice of the Families First Coronavirus Response Act (FFCRA) requirements in a conspicuous place on its premises. An employer may satisfy this requirement by emailing or direct mailing this notice to employees, or posting this notice on an employee information internal or external website.

Do I have to post this notice in other languages that my employees speak? Where can I get the notice in other languages?

You are not required to post this notice in multiple languages, but the Department of Labor (Department) is working to translate it into other languages.

Do I have to share this notice with recently laid-off individuals?

No, the FFCRA requirements explained on this notice apply only to current employees.

Do I have to share this notice with new job applicants?

No, the FFRCA requirements apply only to current employees. Employers are under no obligation to provide the notice of those requirements to prospective employees.

Do I have to give notice of the FFCRA requirements to new hires?

Yes, if you hire a job applicant, you must convey this notice to them, either by email, direct mail, or by posting this notice on the premises or on an employee information internal or external website.

If my state provides greater protections than the FFCRA, do I still have to post this notice?

Yes, all covered employers must post this notice regardless of whether their state requires greater protections. The employer must comply with both federal and state law.

I am a small business owner. Do I have to post this notice?

Yes. All employers covered by the paid sick leave and expanded family and medical leave provisions of the FFCRA (i.e., certain public sector employers and private sector employers with fewer than 500 employees) are required to post this notice.

How do I know if I have the most up-to-date notice? Will there be updates to this notice in the future?

The most recent version of this notice was issued on March 25, 2020. Check the Wage and Hour Division’s website or sign up for Key News Alerts to ensure that you remain current with all notice requirements: www.dol.gov/agencies/whd.

Our employees must report to our main office headquarters each morning and then go off to work at our different worksite locations. Do we have to post this notice at all of our different worksite locations?

The notice needs to be displayed in a conspicuous place where employees can see it. If they are able to see it at the main office, it is not necessary to display the notice at your different worksite locations.

I am running out of wall space. Can I put the required notices in a binder that I put on the wall?

No, you cannot put federal notices in a binder. Generally, employers must display federal notices in a conspicuous place where they are easily visible to all employees—the intended audience.

We have break rooms on each floor in our building. Do I have to post notices in each break room on each floor or can I just post them in the lunchroom?

If all of your employees regularly visit the lunchroom, then you can post all required notices there. If not, then you can post the notices in the break rooms on each floor or in another location where they can easily be seen by employees on each floor.

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