- Emergency Family Medical Leave
- Emergency Paid Sick Leave
The paid sick leave provision gives 10 days of paid sick leave for full-time employees (employees who have worked at least 30 days) and is pro-rated for part-timers for COVID-19 related absences. The paid FMLA (amended to apply to all employers of at least one employee) provides paid leave at 2/3rds of an employee’s regular rate of pay for the number of hours the employees would have worked for the duration of COVID-19 related FMLA leave, but the first 14 days of such leave can be unpaid. Most employers will run the leave concurrently so the first 10 days of a COVID-19 leave will be paid at 100% and the remaining 10 weeks will be paid at 100% and the remaining 10 weeks will be paid at 2/3rds of the employee’s regular rate of pay.
You need to also look at any state paid leave laws.
The law provides for a refundable tax credit to 100% of qualified sick and family leave wages an employer pays for each calendar quarter. It has also been requested that funds could be advanced to businesses to meet the paid sick leave obligations and that employers will be able to use cash deposited with IRS to pay sick leave wages.
Workers affected by COVID-19 are eligible for state unemployment insurance benefits with no waiting period.
Exemptions for Small Businesses
Recognizing that the 100% tax credit is not a dollar-for-dollar match and is deferred, there is a provision for extreme circumstances. The Secretary of Labor can issue regulations to exempt small businesses with less than 50 employees if “such requirements would jeopardize the viability of the business as a going concern.” However, there are no such regulations yet since the bill has not been passed.