HR Tip: Resources to help navigate the Families First Coronavirus Response Act (FFCRA), IRS tax relief, and related employment laws
On Tuesday, March 24, the Department of Labor (DOL) announced that the effective date of the leaves available through the Families First Coronavirus Response Act (FFCRA) will be April 1, 2020. The U.S. Department of Labor (DOL) issued regulations for the Families First Coronavirus Response Act (FFCRA) on April 1, which confirmed that employees must give notice to their employers of the need to take leave and provide documentation to support paid sick leave and emergency family and medical leave. The IRS also provided guidance on needed documentation. Here are current resources:
Families First Coronavirus Response Act: Employee Paid Leave Rights
Families First Coronavirus Response Act: Employer Paid Leave Requirements
Q & A
Families First Coronavirus Response Act: Questions and Answers
COVID-19 and the Fair Labor Standards Act: Questions and Answers
COVID-19 and the Family and Medical Leave Act: Questions and Answers
Posters
Families First Coronavirus Response Act Notice - Frequently Asked Questions
Tax credits for small and mid-sized businesses
Under the act, employers are able to recoup these payments immediately by keeping a portion of the deposit it otherwise would pay as part of their employees' federal, social security and Medicare taxes. Eligible employers who pay qualifying sick or child care leave will be able to retain an amount of the payroll taxes equal to the amount of qualifying sick and child care leave that they paid, rather than deposit them with the IRS. If there are not sufficient payroll taxes to cover the cost of qualified sick and child care leave paid, employers will be able file a request for an accelerated payment from the IRS.
Employers need to keep accurate documentation on these issues.
Field Assistance Bulletin
HIPPA, FMLA, and ADA
NIH HIPAA Privacy and Novel Coronavirus