Emergency Paid Sick Leave Under FFCRA

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The Families First Coronavirus Response Act (FFCRA) requires employers to provide each employee with employer-paid sick time to the extent the employee is unable to work (or telework) because:

  1. The employee is subject to a federal, state or local quarantine or isolation related to COVID-19;
  2. The employee has been advised by a healthcare provider to self-quarantine due to concerns related to COVID-19;
  3. The employee is caring for an individual who is subject to one of the two reasons above;
  4. The employee is experiencing symptoms of COVID-19 and seeking a medical diagnosis;
  5. The employee is caring for their son or daughter if the school or place of care has been closed, or the childcare provider is unavailable, due to COVID-19 precautions;
  6. The employee is experiencing any other substantially similar condition specified by the Secretary of Health and Human Services in consultation with the Secretary of Treasury and the Secretary of Labor.

Employers are required to cover 100% of typical wages. However, employers do not have to pay out more than $511 per day (and $5,110 in aggregate) per employee for employees taking leave due to points 1, 2 or 4 listed above. For employees taking leave under points 3, 5 or 6, paid sick time leave pay is capped at $200 per day (and $2,000 in aggregate.)

Full-time employees are eligible for 80 hours of paid sick time. Part-time employees are eligible for a number of hours equal to the average number of hours the employee works over a two-week period. The paid sick time is available to employees for immediate use, regardless of hire date, and covers 100% of typical wages. Employers do not have to pay out unused emergency sick leave days if the employee is separated.

For employers with existing policies, this emergency sick leave is in addition to paid leave the employee already receives. The bill will also prohibit employers from altering their policies to avoid these new requirements. Employers also may not require an employee to use other paid leave provided by the employer before using paid leave under the emergency bill.

The bill also requires employers to post notices of the paid sick leave. Notices must be prepared or approved by DOL, which will make a model notice available to employers within seven days after the bill is enacted.

Employers are prohibited from discharging, disciplining or discriminating against employees who use sick time under this new act or file a complaint with regard to the act. The bill provides monetary penalties for employers that do not comply. This will take effect 15 days after the date of enactment and will remain in effect until Dec. 31, 2020.

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.”

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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