The mandate for employers to provide paid sick and family leave under the Families First Coronavirus Response Act (FFCRA) will expire on December 31, 2020. Under the stimulus bill passed by Congress this week, beginning January 1, 2021 employers may voluntarily continue to provide paid sick and family leave for reasons covered by the FFCRA. Covered employers who choose to do so will be able to claim the employer tax credit for this paid leave through March 31, 2021.
Although covered employers will not be required to provide FFCRA leave benefits after December 31, 2020, they should keep in mind that some states have sick leave and other protected leave laws that may still apply. As an example, Oregon revised their Family Leave law (OFLA) to permanently include care for an employee’s child whose school or childcare provider has been closed in conjunction with a statewide public health emergency declared by a public health official as a covered reason under OFLA sick child leave. Additionally, many state sick leave laws, including Oregon and Washington, provide protected leave for reasons similar to those covered by the FFCRA including the employee’s own or a family member’s illness or the closure of the school or place of care of the employee’s child by order of a public official due to a public health emergency.
Employers who decide not to continue providing this paid leave should determine how they will respond to employee leave requests that are not protected by federal or state law. Your Xenium HR team is available to assist in determining your options and applicable requirements for handling employee leave requests related to COVID-19.