The Families First Coronavirus Response Act (FFCRA) was proposed and signed into law on March 18, 2020. So far, three Coronavirus stimulus bills have been signed into law and FFCRA is considered as the second major legislative initiative designed to address the crisis due to COVID-19.
According to veteran and experienced employment lawyers MA, FFCRA, effective April 1 through December 31, 2020, is aimed at addressing the impact of COVID-19 on the domestic front by providing
The two primary provisions of the FFCRA are Emergency Paid Sick Leave (EPSL) and Emergency Family and Medical Leave Expansion Act (EFMLEA). Unfortunately, employers may decide not to pay employees who are healthcare providers or emergency responders under both EPSLA and EFMLEA.
However, the employers do have obligations to other categories of employees. To receive either EPSL or EFMLEA, an employee must provide (either orally or in writing) with the following documentation –
Private Sector Employers having fewer than 500 employees are eligible, including non-profit organizations. Small businesses having fewer than 50 employees may be exempted from some of the requirements if complying jeopardize the business. Public agencies are also eligible, immaterial of the number of employees. Federal Government employees do not qualify under this act.
If an employee fails to perform her/his duties, either in-person or remotely, due to the following reasons, then she/he is titled to EPSL, irrespective of how long she/ he has worked for the organization.
Here’s what the employers are entitled to under this act –
Under the newly enacted FFCRA, employees compelled to take care of their children because their school, child care provider, and or place of care is closed due to COVID-19, are entitled to extended family leave. However, an employee must have worked for the employer for 30+ days.
This extended family medical leave entitles the eligible employees to receive up to 12 weeks of paid leave. The first 10 days are unpaid; however, the remaining 10 weeks are paid at two-thirds of the employee’s wage rate. Employees are also entitled to use EPSL to cover the 10 days of EFMLEA, which is otherwise unpaid.
A few categories of businesses are exempted from providing EPSL and EFMLEA to employees seeking leave to care for a child since their school or place of care is closed due to COVID-19.
Veteran employment lawyers MA believe that this exemption is provided to secure small businesses from the threat of lack of employees. The law states that if providing such leave affects the operations of the business, the company has the power not to abide by this act.
Employers providing EPSL and EFMLEA are eligible to claim tax credits while filing Federal employment tax returns. However, they need to consult an accountant to identify the appropriate forms and codes required to receive immediate tax benefits from the credit.
As per the law, employers who fail to abide by FFCRA will be considered as violators of Section 6 of the Fair Labor Standards Act. They may be obliged to do the following –
So, here was a complete guide on FFCRA. Don’t forget to share what you think about the act in the comment section.