What Employers Need to Know about the Families First Coronavirus Response Act

上周, the President signed into law the Families First Coronavirus Response Act (“FFCRA”), 这是应对当前流行病的一系列立法颁布中的第一个.  FFCRA包含三个具体法律，中小型雇主应该审查:公共卫生紧急休假, the Emergency Paid Sick Leave Act, and the Tax Credits for Paid Sick and Paid Family and Medical Leave.  According to guidance published by the Department of Labor (“DOL”) on March 24, 2020, the enactment period for these laws will run from April 1 to December 31, 2020.

As with most statutory enactments, there are open questions concerning details of enforcement that will, 希望, be cleared up by new agency regulations and guidance over the coming weeks.  美国劳工部表示，它将发布一项“临时非强制执行政策”，让雇主在4月17日之前采取行动, 2020 to come into compliance with the FFCRA.  美国劳工部将调查雇主是否“合理且真诚地”遵守了该法案.

The following is a brief summary of the relevant portions of the FFCRA.  Employers with specific questions or concerns should contact their legal counsel.

公共卫生紧急休假

《现金网官网》修订了《现金网官网》，为雇员创造了一项新的休假福利，以确保父母能够照顾子女. 不像FMLA, which applies to all employers with more than 50 employees, the 公共卫生紧急休假 applies to all employers with less than 500 employees.  While FMLA covers only employees who have worked at least 1,250 hours over the previous 12 months, 所有为雇主工作至少30天的雇员都有资格休公共卫生紧急假.  In order to qualify for this leave, 如果学校或看护场所已经关闭，该雇员必须“由于需要请假照顾其18岁以下的儿子或女儿而无法工作(或远程工作)”, or the child care provider of such son or daughter is unavailable, due to a public health emergency.” 

有资格享受公共卫生紧急休假的雇员的休假时间不会超过FMLA规定的休假时间(以前不受法律保护的雇员除外)。.  The first ten days of any 公共卫生紧急休假 are unpaid.  Employees can opt to use any available paid leave, such as sick leave or vacation leave, 在此期间, but their employers cannot force them to do so.  十天之后, 《现金网官网》要求雇主在《现金网官网》允许的剩余10周休假期间，按雇员的正常工资标准至少支付雇员工资的三分之二.  然而，雇主每天支付雇员的费用不超过200美元，或者总共不超过1万美元. 

雇主必须为休完紧急公共卫生假回来的雇员复职.  FFCRA确实对雇员少于25人的雇主例外，如果他们符合以下条件之一:

1. 在休假期间，由于经济条件或雇主的经营条件发生影响就业的其他变化以及突发公共卫生事件造成的，雇员开始休假时所担任的职位不存在.
2. 雇主作出合理努力，使雇员恢复其在休假开始时所担任的职位, with equivalent employment benefits, 支付, and other terms and conditions of employment.
3. If the reasonable efforts of the employer fail, 如果在与冠状病毒有关的紧急情况结束或雇员与冠状病毒有关的12周假期结束后一年内有同等职位空缺，雇主必须作出合理努力与雇员联系, 以较早的为准.‎

该法案还授权劳工部长制定法规，将医疗现金网官网提供者和紧急救援人员排除在外，并豁免雇员少于50人的小企业，“如果实施这些要求会危及企业作为持续经营的生存能力”.”

The Emergency Paid Sick Leave Act

《现金网官网》(《现金网官网》)规定，在下列情况下，雇员有权享受带薪病假:

1. The employee is subject to a federal, state or local quarantine or isolation order related to ‎COVID-19.‎
2. 由于与COVID-19有关的担忧，医疗保健提供者建议该员工进行自我隔离.‎
3. The employee is experiencing symptoms of COVID-19 and seeking a medical diagnosis.‎
4. 该雇员正在照顾受第(1)项所述命令约束或已获第(2)项所述建议的个人。.‎
5. 如果该雇员的儿子或女儿的学校或照顾地点已经关闭，该雇员正在照顾该雇员的儿子或女儿, or the child care provider of such son or ‎daughter is unavailable, 由于COVID-19的预防措施.‎
6. 该雇员正在经历卫生与公众现金网官网部部长指定的任何其他实质上类似的疾病.

Full-time workers who qualify are entitled to receive 80 hours of paid leave.  兼职工人有权享受两周内平均工作时数的带薪休假.  In the circumstances described in 1-3, 以上, employees must be paid their full compensation up to $511 a day and $5,总共110个.  Those on leave for the circumstances descried in 4-5, 以上, must be paid two-thirds of their regular rate of 支付 up to $200 a day and $2,总共000美元. 

这项新的休假分配是在雇员根据其他法律或雇主政策可能享有的任何权利或福利之外的.  This leave is available to all employees, no matter how long they have been with the organization.  雇主不能要求雇员使用PTO或其他假，直到雇员用完《现金网官网》规定的假.  

The Sick Leave Act prohibits any employer from discharging, 管教, or in any other manner ‎discriminating against any employee who takes leave allowed by the act, 提出投诉, causes a proceeding to be instituted under the act, or provides testimony in any such proceeding.  任何雇主故意违反这一禁令都被视为违反了FLSA，并将受到处罚.

The Tax Credits for Paid Sick Leave and Paid Family and Medical Leave

带薪病假和带薪家庭和医疗假的税收抵免为雇主向根据FFCRA休假的合格雇员支付的任何款项提供一美元对一美元的抵免.  The IRS has announced that it will issue guidance this week, which may provide further information. 

根据FFCRA支付合格病假或育儿假的雇主将能够保留与其支付的合格病假和育儿假金额相等的工资税金额, rather than deposit them with the IRS.  The 支付roll taxes that are available for retention include (i) withheld federal income taxes, (ii) the employee share of Social Security and Medicare taxes, and (iii) the employer share of Social Security and Medicare taxes with respect to all employees.  雇主还可以获得额外的税收抵免，以支付在休假期间为符合条件的雇员维持健康保险的费用.

如果工资税不足以支付合格的病假和育儿费用，请带薪休假, the employer can file a request for an accelerated 支付ment of tax credits from the IRS. The IRS expects to process these requests in two weeks or less.

杰夫•威尔逊 是一个现金网官网 & 现金网官网 attorney focusing his practice on employment law matters, including counseling and business litigation.