The Department of Labor and IRS have issued temporary regulations concerning the supporting documentation required when employees request paid sick leave and emergency family and medical leave under the Families First Coronavirus Response Act (FFCRA). The DOL regulations provide that an employer may (but are not required to) require employees to follow reasonable notice procedures as soon as practical. That can be after the first workday or portion of a workday for which an employee receives paid sick leave in order to continue to receive such leave. The employee must provide a signed statement containing:
- The employee's name.
- The date(s) for which leave is requested.
- The coronavirus-qualifying reason for leave.
- A statement that the employee can't work or telework because of this reason.
An employee must also provide the name of the government entity that issued the quarantine or isolation order to which the employee is subject, if that is the reason for paid sick leave.
An employee seeking leave because he or she is self-quarantined must provide the name of the health care provider making the quarantine recommendation. Someone caring for a person who is quarantined must provide either the government entity that issued the quarantine or isolation order or the name of the health care provider who advised the person to self-quarantine. A person requesting expanded family and medical leave must provide:
- The name of the child being cared for.
- The name of the school, place of care or child care provider that closed or became unavailable due to coronavirus reasons.
- A statement representing that no other suitable person is available to care for the child during the period of requested leave.
The IRS also issued regulations concerning documentation for the paid leave, assuming employers will use the payroll tax credits provided by the new law.
Feel free to contact us if you have questions about this matter.
