After December 31, 2020, employers will no longer be required to provide emergency paid sick leave or emergency family medical leave to employees under federal COVID-19 rules. The Coronavirus Response and Relief Supplemental Appropriations Act, passed by Congress on December 21, 2020, and signed into law by President Donald Trump, did not continue previous mandates that employers provide emergency paid sick leave and emergency family medical leave. The new enactment eliminated leave mandates under the Families First Coronavirus Response Act (“FFCRA”), which became effective April 1, 2020. While the FFCRA leave requirements are discontinued, employer tax credits under the FFCRA will continue to apply to employers who choose voluntarily to provide qualifying COVID-19 leave. The Coronavirus Response and Relief Supplemental Appropriations Act extended the payroll tax credit for employers and self-employed individuals under the FFCRA until March 31, 2021.
Brendan F. Cassidy is an attorney at Praemia Law, PLLC. This article is for general informational purposes only and should not be relied upon or regarded as legal advice. Please contact Brendan Cassidy at email@example.com or 703-399-3603 concerning particular facts and circumstances.