Most employers have been aware of the paid leave requirements of the Families First Coronavirus Response Act (FFCRA). The FFCRA has required employers with fewer than 500 employees to pay certain amounts of sick and family leave related to coronavirus. The requirements of that law, however, expire on December 31, 2020.
The new federal stimulus law that was finally enacted on December 28 does not extend those requirements. The law merely extends the payroll tax credits tied to the FFCRA leave through March 31, 2021. As of January 1, 2021, the FFCRA paid leave is no longer required, but employers may voluntarily provide such leave and take the tax credit if employees have not already used their entitlement of the FFCRA paid leave.
Feel free to contact us if you have questions about this matter.
