Additional information is available at COVID-19 Resources.
The Families First Coronavirus Response Act, which includes the Emergency Family and Medical Leave Expansion Act and Emergency Paid Sick Leave Act, gives eligible employees different levels of benefits depending upon the sick leave. The Emergency FMLA Expansion Act seems to be just amending the existing FMLA law put in place in 1993. The Emergency Paid Sick Leave Act and FMLA Expansion Act are effective April 2, 2020 through December 31, 2020. The Secretary of Labor will publish a model notice related to the Emergency Paid Sick Leave Act within 7 days of the enactment of the Coronavirus Response Act. The model notice is to be posted in a conspicuous place within the workplace where notices to employees are customarily placed. The Secretary of Labor will also issue guidelines to assist employers in calculating leaves benefits by April 2, 2020.
The Emergency FMLA Expansion Act provides an eligible employee 12 weeks of leave if they are unable to work (or telework) because the employee must care for a child who is under 18 years old and whose school or place of care has closed due to COVID-19 public health emergency.
The Emergency Paid Sick Leave Act provides an eligible employee to take paid sick leave if the employee is unable to work (or telework) because: (1) the employee is subject to a federal, state, or local quarantine or isolation due to COVID-19; (2) a health care provider advised the employee to self-quarantine due to concerns related to COVID-19 (self-imposed quarantine without medical advice does not qualify under the Act); (3) the employee is experiencing symptoms of COVID-19 and seeking a medical diagnosis; (4) the employee is caring for an individual who is subject to circumstances stated in 1 or 2 above; (5) the employee is caring for a child whose school has been closed or daycare is unavailable due to COVID-19 precautions; or (6) employee is experiencing any other sustainably similar condition specified by the secretary of Health and Human Services in consultation with the Secretaries of Treasury and Labor.
Eligible employees are workers at small and midsize companies that have been employed for at least 30 days with the company. Part-time employees qualify as well and will be paid the amount they typically earn in a two-week period. Benefits for eligible employees “to the extent that the employee is unable to work (or telework) due to a need for leave”. Full-time employees can receive 80 hours and part-time employees can receive up to a number of hours equal to the number that such employee works on average over a two week period.
Below are three different possibilities for which an employee could request leave and for what period of time:
- 2 weeks (80 hours/10 days) of paid sick leave if you have coronavirus, need to be diagnosed or quarantined for coronavirus
- Employees under this category can receive the amount they are usually paid, up to $511.00 per day and $5,110.00 in the aggregate for the two weeks
- This falls under the Emergency Paid Sick Leave Act, which is effective April 2, 2020 through December 31, 2020
- 2 weeks (80 hours/10 days) paid sick leave if you are caring for a family member impacted by the coronavirus, whether that family member be diagnosed, need to be diagnosed or quarantined for coronavirus
- Employees under this category can receive 2/3 of usual pay, up to $200.00 per day and $2,000 in the aggregate for the two weeks
- This falls under the Emergency Paid Sick Leave Act, which is effective April 2, 2020 through December 31, 2020
- 12 weeks paid sick leave if you are caring for a child while their school or daycare is closed
- Employees under this category can receive 2/3 of usual pay, up to $200.00 per day
- The initial 10 days of the leave under this category may be unpaid and are to be unpaid, unless the employee elects to substitute any accrued vacation leave, personal leave, or medical or sick leave for the initial 10 days of unpaid leave
- For employers with 25 employees or more, an employee returning from this leave is entitled to be reinstated in the same or equivalent position.
- For employers with 25 employees or less, the employee returning from this leave is entitled to return to the position held by the employee when the leave commended unless that position does not exist due to economic conditions or other changes in operating conditions caused the public health emergency.
- If an employee cannot be reinstated, the employer must make reasonable efforts to restore the employee to an equivalent position. If those efforts fail, then the employer must make reasonable efforts for at least 1 year to contact the employee if an equivalent position becomes available with the employer.
- This is set forth under the Emergency FMLA Expansion Act, which is effective April 2, 2020 through December 31, 2020
The FMLA Expansion Act and the Emergency Paid Sick Leave Act are to be construed to run together. So a full-time eligible employee who has to care for a child due to school or daycare closure could take 2 weeks (80 hours/10 days) of Federal Paid Sick Leave and then up to 12 weeks of Emergency FMLA. An eligible full-time employee unable to work due to a reason under the Paid Sick Leave Act, other than child’s school or daycare closure, can receive 2 weeks (80 hours/10 days) of Federal Paid Sick Leave paid by the employer at the full regular rate up to $511 per day.
Businesses will be reimbursed the full amount paid out, within three months, in the form of a payroll tax credit. The reimbursement also covers the employer’s contribution to health insurance premiums during the leave. This is fully refundable, so a check will be sent to the employer if the amount paid out to employees who take leave is larger than what is owed in taxes.
