UPDATE:The federal Families First Coronavirus Response Act (FFCRA) expired on December 31, 2020. Therefore, as of January 1, 2021, employers are no longer required to provide protected, paid leave under the FFCRA. However, on March 11, 2021, President Joe Biden signed the American Rescue Plan of 2021 (the “Plan”) (see Public Law No. 117-2). The Plan does not mandate that employers provide COVID-19-related leave but does continue to provide a tax credit to employers covered by the FFCRA (the tax credit reimburses employers for the cost of providing FFCRA leave). Specifically, for those covered employers that choose to continue to provide leave, the Plan extends the date employers can receive tax credits until September 30, 2021.
In addition, the Plan establishes that on April 1, 2021, the employee limit of 80 hours for paid sick leave will reset. The 10-week-per-employee paid family leave limit will also reset on April 1, 2021. Employers that voluntarily allow employees to take such additional paid sick leave or paid family leave can still receive a tax credit for any additional leave taken as of April 1, 2021.
Finally, under the Plan, an employee can now qualify to receive paid sick leave and/or paid family leave if they take time off to get the vaccine and if they experience complications as a result of receiving the vaccine.
The Families First Coronavirus Response Act (the Act or FFCRA) became law when President Donald Trump signed it on March 18, 2020, and it became effective on April 1, 2020. The Act builds on an $8.3 billion emergency COVID-19 spending package enacted into law on March 6, 2020, to address the immediate public health crisis of the ...