Year End FFCRA Paid Leave Considerations

By Amy L. DeLuca, Esq.

Unless extended by Congress, the paid leave provisions under the Families First Coronavirus Response Act ("FFCRA") are set to expire on December 31, 2020.  This means that upon expiration of the FFCRA paid leave provisions, employers will no longer be required to provide paid leave to employees for the following reasons:

• A governmental entity has issued an isolation or quarantine order related to COVID-19
• A health care provider has instructed the employee to self-quarantine due to COVID-19
• The employee is symptomatic and awaiting a medical diagnosis relating to COVID-19
• The employee is caring for someone subject to or advised to quarantine
• The employee is caring for his/her minor child whose school is closed, daycare is closed or child care services are otherwise unavailable due to COVID-19 (this includes the relevant paid leave provided under the Family and Medical Leave Act)
• The employee is experiencing substantially similar conditions as specified by the Secretary of Health and Human Services, in consultation with the Secretaries of Labor and Treasury

As such, now is the time to evaluate whether your company has any employees currently on paid leave under the FFCRA and to communicate with those employees regarding the termination of their paid leave eligibility.  If they wish to do so, Employers may continue to provide additional paid leave, mirroring the provisions of the FFCRA.  Companies choosing to voluntarily extend additional paid leave must recognize that such leave does not qualify for the tax credit benefits offered under the FFCRA.

While the leave provisions of the FFCRA may be extended by Congress, until such legislation is passed, employers and employees must begin to take action to prepare for the expiration of these paid leave provision.

This article provides an overview and summary of the matters described therein. It is not intended to be and should not be construed as legal advice on the particular subject.