FFCRA Tag
04 Jun IRS Guidance on Tax Credits for Employee Leave Under the FFCRA
[wpseo_breadcrumb]
The Families First Coronavirus Response Act (FFCRA), passed in March 2020, required small and midsized employers to provide paid employee leave for specific COVID-19-related reasons through Dec. 31, 2020.
The FFCRA also provided tax credits for employers to cover the cost of the leave.
The FFCRA employee leave requirements expired in December 2020; however, subsequent legislation extended the tax credits for employers that continued to offer FFCRA leave on a voluntary basis.
14 May DOL Updates Q&As on COVID-19 and the FMLA
[wpseo_breadcrumb] The U.S. Department of Labor’s (DOL) Wage and Hour Division (WHD) has updated its “COVID-19 and the Family and Medical Leave Act Questions and Answers” web page, originally published in 2020.
As before, the Q&As explain that—under the FMLA—covered employers must provide eligible employees with job-protected, unpaid leave for specified family and medical reasons. Additionally, employees on FMLA leave are entitled to the continuation of group health insurance coverage under the same terms that were in effect before they took leave.
05 May States Update Employee Leave Requirements for Coronavirus
[wpseo_breadcrumb] In response to the coronavirus (COVID-19) pandemic, states have passed new laws and issued new regulations and guidance about employee leave taken for COVID-19 reasons.
These provisions are in addition to the federal Emergency Paid Sick Leave Act and Emergency Family and Medical Leave Expansion Act, passed on March 18 as part of the Families First Coronavirus Response Act (FFCRA).
29 Apr IRS Issues Employer Resources on FFCRA Leave Tax Credits
[wpseo_breadcrumb]
The IRS has released new resources explaining the tax credits available for employers who opt to provide paid family leave and paid sick leave under the Families First Coronavirus Response Act (FFCRA) and the American Rescue Plan Act (ARPA) through Sept. 30, 2021.
The new resources consist of a fact sheet and a “snapshot” document published on April 21, 2021, in conjunction with public remarks by President Joe Biden calling on employers to help their employees get vaccinated.
02 Apr States Update Employee Leave Requirements for Coronavirus
[wpseo_breadcrumb] In response to the coronavirus (COVID-19) pandemic, states have passed new laws and issued new regulations and guidance about employee leave taken for COVID-19 reasons.
These provisions are in addition to the federal Emergency Paid Sick Leave Act and Emergency Family and Medical Leave Expansion Act, passed on March 18 as part of the Families First Coronavirus Response Act (FFCRA).
In general, employee leave permitted under new state COVID-19 rules and guidance varies with respect to factors like which employers and employees are covered by the leave, the length and purpose of the leave, whether the leave is compensated and at what rate, and whether the leave is provided under a new law or rule, or covered under an existing provision.
02 Apr New California COVID-19 Leave Law Is Retroactive to Jan. 1
[wpseo_breadcrumb] Under a new law, California employers with more than 25 employees must provide up to 80 new hours of supplemental paid sick leave for specific COVID-19-related reasons.
The leave requirement takes effect March 29, 2021, but is retroactive to Jan. 1, 2021.
Reasons for Leave
Employees may take leave if they cannot work or telework because of:26 Mar American Rescue Plan: Changes to FFCRA Employee Leave
[wpseo_breadcrumb] The American Rescue Plan Act (ARPA), enacted March 11, 2021, includes changes to emergency paid sick leave and paid family leave under the Families First Coronavirus Response Act (FFCRA).
The ARPA extended tax credits through Sept. 30, 2021, for employers that continue to provide FFCRA leave voluntarily (beyond the Dec. 31, 2020, expiration date) and made changes to tax credit eligibility for both types of FFCRA leave.
07 Jan DOL Issues New Q&As About FFCRA Leave Requirements
The U.S. Dept. of Labor (DOL) has issued two additional Q&As regarding employee leave under the Families First Coronavirus Response Act (FFCRA).
Q&As 104 and 105 were issued on Dec. 31, 2020. They address employees’ entitlement to FFCRA leave after Dec. 31, 2020, and their right to payment for FFCRA leave taken before Dec. 31, 2020.
18 Dec IRS Adds, Updates FAQs on FFCRA Tax Credits
The IRS has added or updated more than 80 answers to questions in its series of FAQs on “COVID-19-Related Tax Credits for Required Paid Leave Provided by Small and Midsize Businesses.”
The changes affect questions in all 13 of the subtopics covered by the FAQs.
Refundable tax credits are available to businesses for employee paid leave taken under the federal Families First Coronavirus Response Act (FFCRA), enacted in March 2020 and effective through Dec. 31, 2020.