What is the Families First Coronavirus Response Act (FFCRA)?
The Families First Coronavirus Response Act (FFCRA) requires certain employers to provide employees with paid sick leave or expanded family and medical leave for specified reasons related to COVID-19.
The FFCRA’s paid leave provisions are effective on April 1, 2020, and apply to leave taken between April 1, 2020, and December 31, 2020.
Effective April 1, 2020, the Families First Coronavirus Response Act (FFCRA) requires employers with less than 500 employees to provide all employees with up to 80 hours (10 workdays) of emergency paid sick leave for qualifying reasons. Those same employers (unless excepted) must also provide eligible employees (after 30 days of employment) up to 12 weeks for qualifying reasons under Emergency Family Medical Leave Act (EFMLA).
American businesses with fewer than 500 employees may be eligible to receive funds to provide employees with paid leave, either for the employee’s own health needs or to care for family members.
- “Paid sick leave” – means paid leave under the Emergency Paid Sick Leave Act.
- “Expanded family and medical leave” – means paid leave under the Emergency Family and Medical Leave Expansion Act.
Where can I find information on the FFCRA?
FAQs Provided by Department of Labor
COVID-19 and the Family and Medical Leave Act
Tools and recommended actions related to FFCRA:
- Create and distribute a written policy notifying employees of their rights and responsibilities for Emergency Paid Sick Leave (EPSL) and Emergency FMLA (EFMLA) under the FFCRA. Here is a sample policy for employers.
- Post the required notice approved by the Secretary of Labor alongside all other mandatory employment posters. Emailing or direct mailing this notice to remote working employees is allowed or posting this notice on an employee information internal or external website. FAQs related to the posting requirements.
- Set up three (3) payroll codes for paid sick leave, based on the following:
- For use of the Emergency Paid Sick Leave provision (up to ten days of regular pay up to $511 per day for qualifying reasons related to symptoms and quarantine as advised by a medical provider).
- For use of the Emergency Paid Sick Leave provision (up to ten days of two-thirds (2/3) regular pay up to $200 per day for qualifying reasons related to caring for a quarantined individual or caring for a minor child if school/daycare is closed).
- For use of the Emergency Family Medical Leave Act provision (two-thirds (2/3) pay up to $200 per day to care for a child whose school is closed, or childcare provider is unavailable).
- Create a request form for employees for Emergency Paid Sick Leave (EPSL) and Emergency FMLA (EFMLA) under the FFCRA. We have developed sample request forms for EPSL and EFMLA.
- Create a template letter notifying individual employees of their eligibility for requested FFCRA emergency paid sick leave due to qualifying reasons. Here is a sample Employee Memo on Emergency Paid Sick Leave.
- Create a template letter notifying individual employees of their eligibility for requested EFMLA under FFCRA. Here is a sample Notice of Eligibility for Emergency FMLA.
- Create a template form to track employee notice and use of paid sick leave, intended for internal HR/payroll use. Here is a sample FFCRA Emergency Paid Leave Absence Tracking Worksheet.
- Contact company accountant or attorney to discuss the fully refundable tax credit equal to 100 percent of the qualified benefits available under the FFCRA.
To receive an editable version of any of these tools please contact your regional manager or use the Request Information Form below.
