Emergency Paid Sick Leave under the Families First Coronavirus Response Act (FFCRA)

The Families First Coronavirus Response Act (FFCRA), enacted on March 18, 2020, created temporary relief for employees who were unable to work because of COVID19. One of the key provisions is Emergency Paid Sick Leave (EPSL). This page explains who is covered, what the leave entails, how its calculated, employer obligations, and common questions.

1. Who is Eligible?

EPSL applies to privatesector employers with fewer than 500 employees and publicsector employers regardless of size. An employee qualifies if they:

• Are diagnosed with COVID19, or are awaiting a test and have been advised to quarantine;
• Have a child, spouse, or parent who is diagnosed with COVID19 or is caring for someone who is;
• Are caring for a child whose school or place of care is closed due to COVID19, and the employee cannot work because of the closure.

2. What Types of Leave Are Covered?

There are two categories under EPSL:

2.1. COVID19 Related Sick Leave

• Up to **80 hours** (10 days) of paid leave.
• Pay rate: the employees normal hourly wage, up to **$511 per day** (as adjusted for inflation).

2.2. COVID19 Related Family Leave

• Up to **10 days** (80 hours) for a child, spouse, or parent.
• Pay rate: **$200 per day** (or the employees regular salary, whichever is less), again subject to inflation adjustments.

3. How Is the Leave Calculated?

Employers calculate EPSL based on the employees regular hourly wage. For salaried employees, divide the salary by the number of hours normally worked in a twoweek pay period to determine the hourly rate.

Example: An employee earning $2,000 biweekly and working 80 hours per period has an hourly rate of $25. If they take 8 hours of COVID19 related sick leave, the employer must pay $200 (8$25), which is below the $511 daily cap.

4. Employer Responsibilities

• Notification: Provide a written notice describing the employees rights and the employers obligations.
• Recordkeeping: Maintain documentation of leave taken, the reason for leave, and the wage calculations for at least three years.
• Reimbursement: For most private employers, the government reimburses the cost of EPSL at 100% of the wages paid, plus 10% for the employershare of Social Security tax.
• Job Protection: Employees are entitled to return to the same or an equivalent position after the leave.
• Benefits Continuation: Health insurance and other benefits must continue under the same terms as if the employee had not taken leave.

5. How to Claim Reimbursement

Employers may request reimbursement by filing Form942R (or the electronic equivalent) with the IRS. The claim must include:

• Employee name, Social Security number, and dates of leave.
• Amount of wages paid for EPSL.
• Documentation that the leave meets FFCRA criteria.

Payments are generally processed within 30days of filing.

6. Frequently Asked Questions

Q: Does EPSL apply to employees who work remotely?

A: Yes. The leave applies regardless of where the employee works, as long as the qualifying condition exists.

Q: What if an employee exhausts EPSL but still cannot return to work?

A: After the EPSL entitlement is used, employees may be eligible for the Family and Medical Leave Act (FMLA) or other statelevel sickleave laws, provided the additional criteria are met.

Q: Are parttime or seasonal workers covered?

A: All nonexempt employees who meet the eligibility criteria are covered, regardless of hours worked, provided the employer falls within the size threshold.

Q: Can an employer require a medical certification?

A: For COVID19 related sick leave, an employer may request a certification from a health care provider. For COVID19 related family leave, a certification is also permissible but not mandatory.

Q: Does EPSL count toward an employees accrued paid time off?

A: No. EPSL is a separate entitlement and does not reduce any accrued vacation, PTO, or sickleave balances.

7. Interaction With State Laws

Many states have enacted their own paid sickleave or emergency leave programs. When a state law provides greater benefits than the FFCRA, the employee receives the more generous provision. Employers must comply with the law that offers the higher benefit.

8. Important Dates

• Effective date: March 27, 2020.
• Expiration: The original FFCRA provisions expired on December31, 2020, but many states extended similar benefits. Check current federal guidance for any subsequent extensions or new legislation.

9. Resources

• U.S. Department of Labor FFCRA Employee Paid Leave
• IRS Reimbursement Guidance for Employers
• EEOC FFCRA Guidance

Understanding the Emergency Paid Sick Leave provisions helps both employers and employees navigate the challenges posed by the pandemic while staying compliant with federal law. For specific situations, consult legal counsel or a qualified HR professional.