On April 1, 2020, the DOL issued its much anticipated implementing regulations for the Families First Coronavirus Response Act (FFCRA), providing more concrete guidance on the Emergency Paid Sick Leave and the Emergency Family and Medical Leave Expansion Acts. The regulations cover a wide array of topics related to FFCRA leave, including but not limited to:
- What it means for an employee to be subject to a federal, state or local quarantine or isolation order (see 29 CFR §§ 825.104(c)(2), 826.20(a)(2));
- Clarification of an employer’s right to exclude health care providers and emergency responders from the requirements of the Emergency Paid Sick Leave and the Emergency Family and Medical Leave Expansion Acts (see 29 CFR § 826.30(c));
- How the Emergency Paid Sick Leave and the Emergency Family and Medical Leave Expansion Acts interact (see29 CFR § 826.60);
- Parameters for an employee’s notification to his or her employer of the need for leave under the Emergency Paid Sick Leave Act and/or the Emergency Family and Medical Leave Expansion Act, including the requirement to provide notice, the time and delivery of notice, and the content of such notice (see 29 CFR § 826.80);
- Allowable required documentation of the employee’s need for leave under the Emergency Paid Sick Leave Act and/or the Emergency Family and Medical Leave Expansion Act (see 29 CFR § 826.100); and
- Document retention requirements (see 29 CFR § 826.140).
These regulations in their entirety may be found here.
In addition to the DOL’s regulations on the FFCRA, employers should also review Form 7200 and the Instructions for Form 7200 issued by the IRS in order to confirm that they are collecting the necessary information to claim the associated tax credit for providing FFCRA benefits to employees. The IRS has also published FAQs for obtaining COVID-19-related tax credits.
If you missed our other articles on COVID-19-related legislation and issues, you can find them here.