The emergency paid sick leave and the emergency family leave provisions of the Families First Coronavirus Relief Act (FFCRA) expired as of December 31, 2020.The Consolidated Appropriations Act expands the time period during which the tax credit can be taken to March 31, 2021.The law does not require that the employer offer emergency paid sick leave or emergency family leave nor does it require the employer to offer leave beyond what the original law made available .It does provide that if an individual has unused leave and if the employer chooses to make that leave available between January 1, 2021 and March 31, 2021, the employer can take a tax credit for it. The Department of Labor’s FAQs have been updated to reflect this, specifically questions 104 and 105.
Question 104 provides that an employer is not required to provide an individual with FFCRA leave after December 31, 2020, but may voluntarily decide to do so. Question 105 states that an employer must pay an individual for FFCRA leave taken during the effective period of April 1, 2020, through December 31, 2020.If an employee believes his/her rights have been violated, the individual has two years from the alleged action to bring a charge.
It is important to note that some state and local jurisdictions have either permanent or temporary laws that require leave. Please see the Chart of State and Temporary COVID-19 leave laws, a component of the Employer Compliance Handbook referenced above, for a listing of state and local actions relating to leave laws. Note by way of example, California, District of Columbia and Pittsburgh, Pennsylvania have some permanent or some temporary paid sick leave laws.
The information contained in this article is provided as general guidance and may be affected by changes in law or regulation. This article is not intended to replace or substitute for accounting or other professional advice. Please consult a CBIZ professional. This information is provided as-is with no warranties of any kind. CBIZ shall not be liable for any damages whatsoever in connection with its use and assumes no obligation to inform the reader of any changes in laws or other factors that could affect the information contained herein.