In response to COVID-19, new provisions have been laid out regarding leave rights. The Families First Coronavirus Response Act requires employers to provide employees with emergency paid sick leave (EPSL) or expanded family and medical leave (EFMLA) for specified reasons related to COVID-19. These new provisions will go into effect on April 1, 2020, and expire on December 31, 2020.
Ultimately, AMGtime has been keeping up with all the current events and provisions being passed and has updated its software to reflect these new requirements regarding paid sick leave. Our team wants to ensure feasibility and compliance for all users of the software.
Employers Who Are Covered
The paid sick leave and expanded family and medical leave provisions of the FFCRA apply to certain public employers and private employers with less than 500 employees. Most employees of the federal government are covered by Title II of the Family and Medical Leave Act, which was not modified by this Act, and are therefore not covered by the expanded family and medical leave (EFMLA) requirements of the FFCRA. Though, federal employees covered by Title II of the Family and Medical Leave Act are still covered by the paid sick leave stipulation.
Small businesses with 50 employees or less may qualify for exemption from the requirement to provide leave due to school closings or childcare unavailability if the leave requirements would threaten the sustainability of the business as a going concern.
Eligible Employees
All employees of covered employers are eligible for two weeks of paid sick time for reasons related to COVID-19. Employees who have been employed for at least 30 days are eligible for an additional 10 weeks of paid family leave to care for a child under certain circumstances related to COVID-19.
Emergency Paid Sick Leave Act & FMLA Expansion Details
The act provides that employees of covered employers are eligible for up to two weeks of emergency paid sick leave (EPSL-Self) if the employee is unable to work because he or she is subject to quarantine by state, federal or local government order as well as if the individual is experiencing symptoms of COVID-19. If any employee, however, is unable to work because they are caring for an individual who is subject to quarantine by the same entities stated earlier or care for a child whose school or place of care is closed, they are eligible for up to two-thirds the employee’s regular rate of pay of emergency paid sick leave (EPSL-Other). For employees who have been employed for at least 30 days, and need to care for a child whose school or place of care is shut down, they will receive up to an additional 10 weeks of paid expanded family and medical leave (EFMLA) at two-thirds an employee’s regular rate.
Pay for employees
For employees who are subject to a Federal, State, or Local quarantine or have been advised by a healthcare provider or even experiencing symptoms of COVID-19, they are entitled to pay at their regular rate of pay or applicable minimum wage of up to $511 per day and $5,110 over a two week period.
For employees who are caring for an individual who has been subject to a Federal, State, or Local quarantine or advised by a healthcare provider, they are entitled to pay at two-thirds their regular rate or two-thirds the applicable minimum wage, up to $200 per day and $2,000 over a two week period.
For employees who are caring for a child whose school has been closed or place of care is shut down due to COVID-19, they are entitled to pay at two-thirds their regular rate or two-thirds the applicable minimum wage, up to $200 per day and $12,000 over a 12 week period.
In any scenario above, employees entitled to pay at either their regular rate or the applicable minimum wage, whichever is higher. Employees will be taxed normally, and employers are required to deposit these federal taxes with the IRS and file quarterly payroll tax returns (Form 941).
DOL Employee Paid Leave Rights in Response to COVID-19
Non-Federal Employee Rights
Federal Employee Rights
