- • Rate of Pay:
- o leave must be paid at the employee’s regular rate of pay for leave used for the employee’s own o leave must be paid at the employee’s regular rate of pay for leave used for the employee’s own illness, quarantine, or care.
- o leave must be paid at two-thirds of the employee’s regular rate if taken to care for a family member o leave must be paid at two-thirds of the employee’s regular rate if taken to care for a family member or to care for a child whose school has closed, or if the employee’s childcare provider is unavailable due to the coronavirus.
- o is capped at $511/day and $5,110 total for reasons 1, 2, and 3 described above. o is capped at $511/day and $5,110 total for reasons 1, 2, and 3 described above.
- o is capped at $200/day and $2,000 total for reasons 4, 5, and 6 described above. o is capped at $200/day and $2,000 total for reasons 4, 5, and 6 described above.

Interaction with Other Employer-Provided Paid Sick Leave and other Paid Leave:

- • This act does not preempt existing state and local paid sick leave requirements.
- • Employers cannot require employees to use other leave first.
- • Sick leave provided for under the act does not carry over from year to year, and the requirements expire December 31, 2020.

Notice Requirements:

- • Employers must post a model notice, which will be provided by the federal government.

Payroll Tax Credit

- • Applies to both the emergency FMLA expansion and the emergency sick leave.
- • Dollar for dollar credit for sick leave and paid FMLA wages against the employer portion of Social Security taxes.
- • Refund is possible for amounts that exceed what is available as a credit.
- • Limits on what can be claimed mirror the caps for what must be paid.

Health Plan Benefit Mandate

- • The act requires all insured and self-funded medical plans, including grandfathered plans, to cover diagnostic testing-related services for COVID-19 at 100 percent without any deductibles or co-pays.
- • Examples include services provided by doctors, emergency rooms, and urgent care centers leading up to the decision that testing is needed, along with the actual lab-based testing.
- • The mandate does not apply to treatment.

Links for more information

- • *REQUIRED* Poster to Display for FFCRA: https://www.dol.gov/sites/dolgov/files/WHD/posters/FFCRA\_Poster\_WH1422\_Non-Federal.pdf
- • Families First Coronavirus Response Act: Questions and Answers: https://www.dol.gov/agencies/whd/pandemic/ffcra-questions
- • IRS: Coronavirus and payroll taxes and payroll credits: https://www.irs.gov/newsroom/treasury-irs-and-labor- announce-plan-to-implement-coronavirus-related-paid-leave-for-workers-and-tax-credits-for-small-and-midsize- businesses-to-swiftly-recover-the-cost-of-providing-coronavirus
- • Dept of Labor: How do employees file for Unemployment: https://www.dol.gov/general/topic/unemployment- insurance
- • Small Business Administration: Loans to pay your employees: https://disasterloan.sba.gov/ela/
- • Families First Coronavirus Response Act (US H.R. 6201): https://www.congress.gov/bill/116th-congress/house- bill/6201/text
- • Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020 (US H.R. 6074): https://www.congress.gov/bill/116th-congress/house-bill/6074/text
- • Congress.gov—Look for Bills that have recently become law: https://www.congress.gov/public-laws/116th- congress