Effective April 2, 2020 the "Families First Coronavirus Response Act" goes into effect. If affects all small businesses and will be HR;'s next challenge in navigating this new legislation. The information below is a summary as it stands March 22, 2020. If anything changes we will update this post. Emergency Family Medical Leave Act (FMLA) Expansion Provides for up to 12 weeks of paid FMLA leave for employees under the following circumstances:Employee Eligibility· Employees must have worked for the employer for at least 30 calendar days.- Employers may exclude health care providers and emergency responders.
- The first 10 days may be unpaid.
- Employees may be permitted to use accrued paid time off (sick leave, vacation, etc.) during the first 10 days of leave, but may not be required to do so.
- Leave may be used when an employee is unable to work (or telework) because the employee must care for a minor child whose school or childcare provider is closed due to COVID-19.
- Emergency paid FMLA leave is only available for the purposes stated above. Employees continue to be eligible for unpaid FMLA/CFRA leave according to the provisions of those statutes.
- Employer Obligations and Tax Credits
- After the first 10 days, employees must be paid 2/3rds of their regular rate of pay for each day of leave taken, based on the number of hours the employee would otherwise be regularly scheduled to work.
- Payment is capped at $200 per day and an aggregate of $10,000.
- Employers will receive a payroll tax credit for paid leave provided to employees.
- As with all FMLA leave, employees are entitled to restoration to their position upon conclusion of the leave. However, there is a limited exception to this provision for employers with fewer than 25 employees, if certain conditions are satisfied.
- Employers may exclude health care providers and emergency responders.
- The first 10 days may be unpaid.
- Employees may be permitted to use accrued paid time off (sick leave, vacation, etc.) during the first 10 days of leave, but may not be required to do so.
- Leave may be used when an employee is unable to work (or telework) because the employee must care for a minor child whose school or childcare provider is closed due to COVID-19.
- Emergency paid FMLA leave is only available for the purposes stated above. Employees continue to be eligible for unpaid FMLA/CFRA leave according to the provisions of those statutes.
Employer Obligations- After the first 10 days, employees must be paid 2/3rds of their regular rate of pay for each day of leave taken, based on the number of hours the employee would otherwise be regularly scheduled to work.
- Payment is capped at $200 per day and an aggregate of $10,000.
Employer Tax Credits
- Employers will receive a payroll tax credit for paid leave provided to employees.
- As with all FMLA leave, employees are entitled to restoration to their position upon conclusion of the leave. However, there is a limited exception to this provision for employers with fewer than 25 employees, if certain conditions are satisfied.
Public Health Emergency Paid Sick Leave HR 6201 Provides for Emergency Paid Sick Leave. Primary Provisions- Full-time employees must receive 80 hours of Emergency Paid Sick Leave.
- Part time employees must receive a pro-rated amount equal to the number of hours the employee works, on average, over a two-week period.
- All employees are immediately eligible for Emergency Paid Sick Leave;
- Part time employees must receive a pro-rated amount equal to the number of hours the employee works, on average, over a two-week period.
- All employees are immediately eligible for Emergency Paid Sick Leave; there is no 30-day requirement.
Employee Eligibility
- Emergency Paid Sick Leave may be used in connection with specific circumstances related to COVID-19.
- The employee is subject to a federal, State, or local quarantine or isolation order related to COVID-19.
- The employee is advised by a health care provider to self-quarantine due to concerns related to COVID-19.
- The employee is experiencing symptoms of COVID-19 and seeking a medical diagnosis.
- The employee is caring for an individual who is subject to an order as described in (1) or has been advised as described in (2), above.
- The employee is caring for a son or daughter of such employee if the school or place of care of the son or daughter is closed, or the childcare provider of such son or daughter is unavailable, due to COVID-19 precautions.
- The employee is experiencing any other substantially similar condition specified by the Secretary of Health and Human Services in consultation with the Secretary of the Treasury and the Secretary of Labor.
- No certification or other documentation may be required in order to use Emergency Paid Sick Leave.
- The employee is subject to a federal, State, or local quarantine or isolation order related to COVID-19.
- The employee is advised by a health care provider to self-quarantine due to concerns related to COVID-19.
- The employee is experiencing symptoms of COVID-19 and seeking a medical diagnosis.
- The employee is caring for an individual who is subject to an order as described in (1) or has been advised as described in (2), above.
- The employee is caring for a son or daughter of such employee if the school or place of care of the son or daughter is closed, or the childcare provider of such son or daughter is unavailable, due to COVID-19 precautions.
- The employee is experiencing any other substantially similar condition specified by the Secretary of Health and Human Services in consultation with the Secretary of the Treasury and the Secretary of Labor.
- No certification or other documentation may be required in order to use Emergency Paid Sick Leave.
Employer Obligations
- Employees may not be required to utilize other accrued paid time off before providing Emergency Paid Sick Leave.
- Employers must compensate employees for Emergency Paid Sick Leave at the greater of (a) their regular rate of pay, (b) the applicable minimum wage, for the uses described in (1) – (3), above.
- Payment is capped at $511 per day and an aggregate of $5,110 for the uses described in (1) – (3), above.
- Employers must compensate employees for Emergency Paid Sick Leave at the greater of (a) 2/3 their regular rate of pay, (b) 2/3 the applicable minimum wage, for the uses described in (4) – (6), above.
- Payment is capped at $200 per day and an aggregate of $2,000 for the uses described in (4) – (6), above.
- Employers must compensate employees for Emergency Paid Sick Leave at the greater of (a) their regular rate of pay, (b) the applicable minimum wage, for the uses described in (1) – (3), above.
- Payment is capped at $511 per day and an aggregate of $5,110 for the uses described in (1) – (3), above.
- Employers must compensate employees for Emergency Paid Sick Leave at the greater of (a) 2/3 their regular rate of pay, (b) 2/3 the applicable minimum wage, for the uses described in (4) – (6), above.
- Payment is capped at $200 per day and an aggregate of $2,000 for the uses described in (4) – (6), above.
Employer Tax Credits
- Employers will receive a payroll tax credit for Emergency Paid Sick Leave provided to employees.
- Employers will be required to post a notice informing employees of their rights to leave. The federal Department of Labor is required to prepare a model notice within seven (7) days of the bill’s passage.
- Employers will be required to post a notice informing employees of their rights to leave. The federal Department of Labor is required to prepare a model notice within seven (7) days of the bill’s passage.
If you need more information, contact Infinium HR or visit Cal Chamber’s COVID-19 Response page.
This article courtesy of Mike Hayden, Temecula, California.
|
|
|