The United States has enacted the Families First Coronavirus Response Act (FFCRA), which requires employers with fewer than 500 employees to provide paid leave to employees who are impacted by COVID-19 and offer tax credits to employers that do so. The law took effect on April 1, 2020 and expires on December 31, 2020. On April 1, 2020, the DOL released temporary regulations in relation to both the Emergency Paid Sick Leave Act and Emergency Family and Medical Leave Expansion Act provisions of the FFCRA. For more information from the DOL, please click here.
The law contains three sections of particular interest for employers.