We are also including a Families First Coronavirus Response Act Policy in connection with the extension of coverage to your employees under the Act. If you have questions on the Policy, please reach out to us with your questions. Remember, if you have less than 50 employees there is an exclusion if providing leave under the Act threatens your business continuity. We have not included guidance on the tax credits available to you for payments made in accordance with the Act and ask that you contact your CPA for guidance on that portion of it. If your CPA has not become familiar with the tax credits (keeping in mind that guidance on the tax credits is still expected from the IRS), we are happy to introduce you to a CPA that can assist you with this portion of the Act.
The purpose of this policy and procedure is to provide a summary of the paid leave
provisions under the Families First Coronavirus Response Act (“FFCRA”), which becomes
effective on April 1, 2020 and expires on December 31, 2020. It applies to all companies
with fewer than 500 employees.
There are two different leave provisions under this new law that apply in different
circumstances: The Emergency Paid Sick Leave Act (“EPSLA”) and Expanded FMLA leave
(“EFMLA”). These laws expand the rights of employees to take leave and also provide
for payment for such leave according to the rules explained below. The laws also protect
employees from discipline, discharge or other adverse action because the employee takes
paid sick leave under these laws or files a complaint or brings a case under the FFCRA.
THE EPSLA (“Paid Sick Leave Act”):
A. Who is Covered?
All full and part-time employees regardless of their tenure with the company.
B. When Does the EPSLA Apply?
The EPSLA applies to employees who are unable to work (either in person or remotely)
because that employee:
1. is subject to a Federal, State, or local quarantine or isolation order related to
2. has been advised by a health care provider to self-quarantine related to COVID-
3. is experiencing COVID-19 symptoms and is seeking a medical diagnosis;
4. is caring for an individual subject to an order described in (1) of this Section II. B or
is self-quarantined as described in (2) of this Section II. B;
5. is caring for a child whose school or place of care is closed (or child care provider
is unavailable) for reasons related to COVID-19; or
6. is experiencing any other substantially-similar condition specified by the Secretary
of Health and Human Services, in consultation with the Secretaries of Labor and
Who is Covered?
All full and part-time employees who have worked for the company for at least 30 days.
B. When Does the EFMLA Apply?
The EFMLA onl