With another round of school closures prominent in local media, employees who are not able to work from home may be turning to their employers to inquire about their eligibility for paid leave. As we mentioned in an earlier article, requirements outlined in the Emergency Family Medical Leave Expansion Act (EFMLEA) expired December 31 with FCCRA but for employers who voluntarily offer benefits through March 31, there is still a tax deduction available. Why you might be interested in this option stems from an issue addressed by the U.S. DOL in their “FFCRA: Q&A” which addresses exactly this scenario:
- My child’s school or place of care has moved to online instruction or to another model in which children are expected or required to complete assignments at home. Is it “closed”? Yes. If the physical location where your child received instruction or care is now closed, the school or place of care is “closed” for purposes of paid sick leave and expanded family and medical leave. This is true even if some or all instruction is being provided online or whether, through another format such as “distance learning,” your child is still expected or required to complete assignments.