Expanded FMLA: Beginning April 1, 2020, the new Families First Medical Leave Expansion Act (FFMLA), require employers under 500 employees to provide leave for eligible employees who can't work (or telework) because their minor child's school or childcare service is closed due to a COVID-19 emergency declared by a federal, state or local authority.

Expanded Paid Sick Leave: The FFMLA also requires employers under 500 to pay paid sick leave benefits of up to 80 hours if employees need to leave work to care for their own, or someone else’s COVID related illness. There are two exceptions to the law, one for small businesses whose ability to continue operations would be threatened by the provisions, and one for health care providers and emergency responders – presumably these are groups that could be expected to care for COVID positive patients. The DOL is mandated to provide guidance on these exceptions prior to the Act’s implementation date of April 1st, 2020. As of this writing it has not yet issued guidance.

Under the law employers must post a notice to their employees.  If your employees are still working at your facilities, post the notice with your other employment posters. If your employees are working remotely, then email the notice to them and keep the email for documentation.

The U.S. Department of Labor (DOL) guidance for the law:

Tax Credits: Covered employers qualify for dollar-for-dollar reimbursement through tax credits for all qualifying wages paid under the FFCRA. Qualifying wages are those paid to an employee who takes leave under the Act for a qualifying reason, up to the appropriate per diem and aggregate payment caps. Applicable tax credits also extend to amounts paid or incurred to maintain health insurance coverage. For more information, please see the IRS Coronavirus relief page at: https://www.irs.gov/coronavirus

Prohibitions: Employers may not discharge, discipline, or otherwise discriminate against any employee who takes paid sick leave under the FFCRA and files a complaint or institutes a proceeding under or related to the FFCRA.

Penalties and Enforcement: Employers in violation of the first two weeks’ paid sick time or unlawful termination provisions of the FFCRA, or in violation of the provisions providing for up to an additional 10 weeks of paid leave to care for a child whose school or place of care is closed (or child care provider is unavailable) are subject to the enforcement provisions of the Family and Medical Leave Act. The Department will observe a temporary period of non-enforcement for the first 30 days after the Act takes effect, so long as the employer has acted reasonably and in good faith to comply with the Act