Emergency FMLA and Mandatory Sick Leave Effective

Effective April 1st, the Emergency Family and Medical Leave Expansion Act and Emergency Paid Sick Leave Act applies to all employers with 499 or fewer employees. Employees are entitled to leave, paid time off and job protection for COVID-19 related reasons.
 
An exemption is available for a small employer, including a religious or nonprofit organization, with fewer than 50 employees (small business) from providing (a) paid sick leave due to school or place of care closures or child care provider unavailability for COVID-19 related reasons, and (b) expanded family and medical leave due to school or place of care closures or child care provider unavailability for COVID-19 related reasons when doing so would jeopardize the viability of the small business as a going concern (see FAQ link below).
 
Employers should consult their accountants or tax counsel to determine eligibility for refundable tax credits that may be available to employers who are required to provide the Emergency Paid Sick Leave and Emergency Paid Family and Medical Leave described above. These tax credits are allowed against the employer portion of Social Security taxes (IRS FAQs here)
 
Additionally, the USDOL continues to update their FAQ guidance document, covering topics such as the small employer exemption (Q. 58 & 59); intermittent use of time (Q. 20, 21 & 22); records and documentation (Q. 15 & 16); and more.  Click here to access FAQs.