Emergency Family and Medical Leave Under FFCRA

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Contact: J.P. Delmore
(202) 266-8412
jpdelmore@nahb.org

This provision of the Families First Coronavirus Response Act (FFCRA) expands the existing Family and Medical Leave Act (FMLA) requirements until Dec. 31, 2020. This generally applies to all employers with fewer than 500 employees, and applies to employees who have been employed at least 30 calendar days.

Subsequent changes in the House have significantly limited qualifying events, so that only employees who are unable to work (or telework) due to a need to leave to care for their son or daughter under the age of 18 if their school is closed or child care is unavailable due to COVID-19 qualify.

The Secretary of Labor will be granted the authority to issue regulations to exempt small businesses with fewer than 50 employees from these requirements “when the imposition of such requirements would jeopardize the viability of the business as a going concern.”

The first 10 days for which an employee takes leave under this section may consist of unpaid leave. Employees elect to substitute any other available leave for the unpaid leave, but the employer may not require that.

After 10 days, the employer shall provide paid leave. Paid leave is calculated based on no less than two-thirds of an employee’s regular rate of pay and the number of hours the employee would otherwise normally be scheduled to work. However, pay is capped at $200 per day and $10,000 in aggregate per employee.

NAHB is providing this information for general information only. This information does not constitute the provision of legal advice, tax advice, accounting services, investment advice, or professional consulting of any kind nor should it be construed as such. The information provided herein should not be used as a substitute for consultation with professional tax, accounting, legal, or other competent advisers.

Exemptions of Families First Coronavirus Response Act

Exemptions to FFCRA Paid Leave Requirements

Exemptions to FFCRA Paid Leave Requirements

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Resources for FFCRA Compliance
<p>DOL resources are available for non-federal and federal employees.</p>

Understanding FFCRA

Understanding FFCRA

DOL resources are available for non-federal and federal employees.

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FFCRA Tax Credits

Tax Credits for Paid Sick Leave and Paid Family and Medical Leave

Tax Credits for Paid Sick Leave and Paid Family and Medical Leave

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