By Chuck White, Vice President of Regulatory Affairs
The U.S. Department of Labor (DOL) has announced it has ended its temporary non-enforcement of the Families First Coronavirus Response Act (FFCRA). The Department had allowed a grace period to allow employers to comply with the Act’s requirements, particularly with the Emergency Paid Sick Leave Act (EPSLA) and the Emergency Family and Medical Expanded Leave Act (EFMELA). A list of updated FAQs clarifies several points.
Question 4 clarifies the exemption for businesses with less than 50 employees that believe child care-related sick leave would jeopardize their business and must document their reasoning but there is no mechanism to file any documentation with DOL.
Question 33 and Question 86 both give insight into the EFMLEA language that allows concurrent use of employer-offered paid leave and EFMLEA paid leave. When employers unilaterally require employees to use these offerings at the same time, employers must pay the full weekly amount of accrued benefit time and the EFMLEA benefit of 2/3 the average pay rate not to exceed $200 per day (or $10,000 in total); two forms of payment for the same hours. Employers and employees may agree (jointly) to use employer-paid benefit time to supplement the EFMLEA pay to reach the employee’s normal weekly pay.
PHCC continues to monitor the offering from DOL to keep members current with any changes. As always, please consult with your tax professionals to maintain compliance with the regulations in these ever-changing times.
Vice President of Regulatory Affairs , PHCC-National Association