Although most of the benefits associated with Families First Coronavirus Response Act (FFCRA) passed last March expired on December 31, 2020, many of the COVID-19 related issues it was created to address still exist. Employers should note that when the Consolidated Appropriations Act (CAA) was passed on December 27, 2020, it did not extend the employers’ obligation to provide employees with emergency paid sick leave or emergency family and medical leave, but it did extend the time during which employers can voluntarily offer such leave and continue to receive a tax credit for such wages. Then new expiration date is March 31,2021.
Employers who wish to take care of their employees during this period may voluntarily offer any leave remaining from 2020 for illness, isolation, caretaking or even testing. Take note: once your employees have exhausted the 80-hour entitlement under the Emergency Paid Sick Leave Act (EPSLA) or the 10-week paid leave under the Emergency Family Medical Leave Expansion Act (EFMLEA), there will be no additional tax credit available to the employer.