Approximately 37% of the U.S. has received at least one dose of a COVID-19 vaccine and 21% of the population is fully vaccinated. With increasing vaccination rates comes decreasing cases and deaths, but the effects of the pandemic still permeate throughout our communities.
As a result, the federal government continues to provide assistance through numerous pieces of COVID-19-centered legislation—many of which impact the workplace. Read on to learn more about the Emergency Paid Sick Leave Act, the Emergency Family and Medical Leave Expansion Act, and the American Rescue Act of 2021.
As a result, the federal government continues to provide assistance through numerous pieces of COVID-19-centered legislation—many of which impact the workplace. Read on to learn more about the Emergency Paid Sick Leave Act, the Emergency Family and Medical Leave Expansion Act, and the American Rescue Act of 2021.
Families First Coronavirus Response Act
In March of 2020, although not made effective until April 1, 2020, Congress passed the FFCRA, which (a) created a paid sick leave benefit at the federal level, the Emergency Paid Sick Leave Act (EPSLA); and (b) amended the Family Medical Leave Act (FMLA) to allow for paid leave where school and child care facilities were closed because of COVID-19, establishing the Emergency Family and Medical Leave Expansion Act (EFMLEA).
The FFCRA provided small and midsize employers refundable tax credits to reimburse them for the cost of providing their employees paid sick and family leave related to COVID-19. Businesses with fewer than 500 employees received funds to provide the leave.
The FFCRA provided small and midsize employers refundable tax credits to reimburse them for the cost of providing their employees paid sick and family leave related to COVID-19. Businesses with fewer than 500 employees received funds to provide the leave.
The Emergency Family and Medical Leave Expansion Act was established to allow paid leave where school and child care facilities were closed because of COVID-19.
Emergency Paid Sick Leave Act
The EPSLA provided for two weeks (up to 80 hours) of paid sick leave at the employee’s regular rate of pay to some workers who contracted COVID-19 or were directed by a health authority to quarantine and provided two weeks of paid sick leave at two-thirds the employee’s regular rate of pay for employees taking care of a sick, quarantined, or displaced family member (such as children whose schools or daycare centers have closed).
Emergency Family and Medical Leave Expansion Act
The EFMLEA required covered employers (those with fewer than 500 employees) to pay employees up to an additional ten weeks of paid expanded family and medical leave at two-thirds the employee’s regular rate of pay where an employee was taking care of a child whose school or child care provider was unavailable because of COVID-19.
However, the FFCRA’s paid leave provisions expired on December 31, 2020 and the stimulus measure signed into law on December 27, 2020 omitted the paid sick and family leave mandates. The new bill did, however, continue the refundable tax credit to subsidize the cost to businesses if they provide paid sick and family leave until March 31, 2021, so employers who voluntarily provide emergency paid leave could continue claiming the tax credit equal to 100 percent of the cost of the paid leave through March.
The EPSLA provided for two weeks (up to 80 hours) of paid sick leave at the employee’s regular rate of pay to some workers who contracted COVID-19 or were directed by a health authority to quarantine and provided two weeks of paid sick leave at two-thirds the employee’s regular rate of pay for employees taking care of a sick, quarantined, or displaced family member (such as children whose schools or daycare centers have closed).
Emergency Family and Medical Leave Expansion Act
The EFMLEA required covered employers (those with fewer than 500 employees) to pay employees up to an additional ten weeks of paid expanded family and medical leave at two-thirds the employee’s regular rate of pay where an employee was taking care of a child whose school or child care provider was unavailable because of COVID-19.
However, the FFCRA’s paid leave provisions expired on December 31, 2020 and the stimulus measure signed into law on December 27, 2020 omitted the paid sick and family leave mandates. The new bill did, however, continue the refundable tax credit to subsidize the cost to businesses if they provide paid sick and family leave until March 31, 2021, so employers who voluntarily provide emergency paid leave could continue claiming the tax credit equal to 100 percent of the cost of the paid leave through March.
The new American Rescue Plan of 2021 has expanded the scope of both the EPSL and EFMLA to allow employers to voluntarily provide addition leave from April 1, 2021 to September 30, 2021.
The American Rescue Plan of 2021
Noting the continuing impact of the pandemic on employees, President Biden signed into law further legislation—the ARPA of 2021—to expand the scope of both the EPSL and the EFMLA to allow employers to voluntarily provide additional leave from April 1, 2021 through September 30, 2021, although the new FFCRA leave under the ARPA is not mandatory. Notably, employers may voluntarily provide employees a new bank of up to 80 hours of EPSL and 12 weeks of EFMLA and the tax credit will still apply as long as the leave is taken by September 30, 2021.
The ARPA also expanded the list of reasons for which employees may take EPSL leave, including to get a vaccine, to recover from adverse effects of the vaccine, and while awaiting results of a COVID-19 diagnosis or test. Likewise, it expanded the EFMLA to allow employees to use EFMLA leave for any reason they are entitled to take EPSL leave. Unlike the original EFMLA, the entire 12 weeks of EFMLA is now paid, at a rate of two-thirds of the employee’s regular rate, up to $200 per day.
It is important to note, however, that the ARPA does not require employers to provide leave, but gives them the option and provides tax credits to those who choose to provide such leave.
The ARPA also expanded the list of reasons for which employees may take EPSL leave, including to get a vaccine, to recover from adverse effects of the vaccine, and while awaiting results of a COVID-19 diagnosis or test. Likewise, it expanded the EFMLA to allow employees to use EFMLA leave for any reason they are entitled to take EPSL leave. Unlike the original EFMLA, the entire 12 weeks of EFMLA is now paid, at a rate of two-thirds of the employee’s regular rate, up to $200 per day.
It is important to note, however, that the ARPA does not require employers to provide leave, but gives them the option and provides tax credits to those who choose to provide such leave.
Are you experiencing difficulties at work due to COVID-19?
Have you had trouble acquiring paid leave?
Curious if the EPSLA, EFMLA or ARPA applies to you?
Have you had trouble acquiring paid leave?
Curious if the EPSLA, EFMLA or ARPA applies to you?
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