December 27, 2020

FFCRA Leave Shifts from Mandatory to Voluntary

On December 27th, President Trump signed the Consolidated Appropriations Act, 2021. In three of the 5,593 pages, the tax credit provisions of the Families First Coronavirus Response Act (FFCRA) were extended through March 31, 2021.  The mandate requiring covered employers to offer the paid leave provisions was not extended. What does that mean to covered employers?

Effective January 1, 2021 you may but are not required to continue to offer your eligible employees Emergency Paid Sick Leave (EPSL) or leave under the Emergency Family and Medical Leave Expansion Act (EMFLEA).  If you do, you will continue to be eligible to receive the corresponding tax credit through March 31, 2021.

Proceed with due consideration.  If you choose to offer the leave, you may continue to be obligated to meet all the requirements and provide all the employee-protections under the Act.  Click here and scroll to page 2033 to read the amendments related to the FFCRA.