# Families First Coronavirus Response Act & Other Details- What We Know So Far (3/26/20)

To help cover the cost of these new laws, you will get refunded the salaries via payroll tax credits when filing the form 941 in July. However, if you need assistance sooner, please go to https://disasterloan.sba.gov/ela/.

The Families First Coronavirus Response Act was signed into law on March 18, 2020. It goes into effect on April 1, 2020. The government is working on guidance for implementation of this new law.

For certain circumstances related to COVID-19, employees will be eligible for:

- • Up to two weeks of sick leave (full pay for self, 2/3 pay for family care) for illness, quarantine, or school closures
- • Up to 12 weeks of Family and Medical Leave Act (FMLA) leave for school closures (10 days unpaid and then up to 10 weeks at 2/3 pay)

This applies to all employers with fewer than 500 employees (including all W2 employees, but not 1099 contractors). You may be able to exclude employees who are health care providers or emergency responders.

Emergency FMLA Expansion:

Note: The act reserves the right for the Secretary to exclude certain care providers and first responders from the list of eligible employees and to exempt small businesses with fewer than 50 employees if business viability is jeopardized. ***Department of Labor will provide further information on this exemption in the future.***

- • Covered Employees: Any employee who has been employed for at least 30 calendar days.
- • Covered Leave Purpose: To care for a child under 18 of an employee if the child’s school or place of care has been closed, or the childcare provider is unavailable, due to the coronavirus public health emergency.
- • Duration: Up to 12 weeks of job-protected leave.
- • Compensation:
- o pay for first 10 days of leave (other paid time off, and emergency sick leave under the FFCRA, may be o pay for first 10 days of leave (other paid time off, and emergency sick leave under the FFCRA, may be applied).
- o 10 days, employers must pay two thirds of the employee’s regular rate of pay for the number of o 10 days, employers must pay two thirds of the employee’s regular rate of pay for the number of hours they would normally be scheduled to work, capped at $200/day and $10,000 total.
- • Reinstatement to Position After Leave: The same reinstatement provisions apply as under traditional FMLA.

Emergency Paid Sick Leave

Note: The act reserves the right for the Secretary to exclude certain care providers and first responders from the list of eligible employees and to exempt small businesses with fewer than 50 employees if business viability is jeopardized. ***Department of Labor will provide further information on this exemption in the future.***

- • Covered Employees: All employees (no matter how long they have been employed).
- • Covered Leave Purposes:

1. When quarantined or isolated subject to federal, state, or local quarantine/isolation order; 2. When advised by a health care provider to self-quarantine (due to concerns related to COVID-19); 3. When experiencing symptoms of COVID-19 and seeking a medical diagnosis; 4. When caring for an individual doing #1 or #2 (2/3 pay); 5. When caring for a child whose school or place of care is closed due to COVID-19 (2/3 pay); or 6. When the employee is experiencing any other substantially similar condition (2/3 pay).

- • Duration of Leave: