Understand COVID related updates to New York State and Federal laws regarding paid sick and family leave.

1. NOTE​: This table is as of March 20, 2020. Given the nature of the pandemic and the dynamic response from both the federal and
state governments, the laws, regulations, and supporting guidance are subject to change.
Question New York State - ​Paid Leave for
Covid-19
Federal Law - ​Families First
Coronavirus Resource Act
(“FFCRA”)
Key Differences
Effective
Dates
Immediate through the end of the
quarantine period, standard NYS
Paid Family Leave has no end date,
but the benefits are for 10 weeks in
2020
April 1 - December 31, 2020
Definitions​:
“sick leave”
and “family
“leave”
Sick leave​: Quarantine leave
covered by the COVID-19 Sick
Leave Act
Family leave​: covered by standard
and expanded NYS Paid Family
Leave
Sick leave​: paid leave covered by
the ​Emergency Paid Sick Leave Act
(part of FFCRA)
Family leave​: paid leave covered by
the ​Emergency Family and Medical
Leave Expansion Act​ (part of
FFCRA, amends FMLA)
See​ ​FFCRA - Q&A
Sick Leave​:
Who is this
intended to
benefit?
Employees who are eligible for paid
sick leave under the Federal law will
only be able to use NYS law if the
benefits are greater than those
under federal law. See ​Paid Leave
for Covid-19 § 17​.
These benefits do not apply to
employees who are able to work
Eligible employees are those who:
(1) have been employed for 30 days
and
(2) work for employers with 1-500
employees.
(3) cannot work or telework
Employers with fewer than 50
employees will be able to request a
NYS law does not apply unless the
benefits are greater than those
offered under state law, whichever is
greater.
The NYS law may be more
beneficial to:
➔ Employees who work at an
employer with 500+

2. remotely, and are not sick. ​See​ ​New
Paid Leave for Covid-19​ ("These
benefits are not available to
employees who are able to work
through remote access or other
means.”)
They are intended to be used by
employees who are under
government-issued mandatory or
precautionary order of quarantine,
and are unable to work remotely.
See​ ​Guidance on Obtaining an
Order for Mandatory or
Precautionary Quarantine​.
Employees can also use the benefits
from this new leave law to provide
care for a minor dependent child
who is subject to a
government-issued order of
quarantine or isolation.
Employees who have worked for any
period of time are eligible.
hardship exemption from the DOL,
but the details around how to do so
are not yet available.
Reasons for Leave
There are sick leave provisions for
employees who cannot work (or
telework) because:
(1) they are quarantined (pursuant to
Federal, State, or local government
order or advice of a health care
provider), and/or experiencing
COVID-19 symptoms and seeking a
medical diagnosis and
(2) of a bona fide need to care for an
individual subject to quarantine, or
(3) of a need to care for a child
whose school or care provider is
closed due to COVID-19, and/or the
employee is experiencing a
“substantially similar condition.”
See​ ​FFCRA Employee Rights Fact
Sheet
employees, which is not
covered under the Federal
law.
➔ Employees who are taking
leave to care for a child
because their school is
closed (and have received a
mandatory order of
quarantine or isolation), and
work for a public employer or
an employer with more than
100 employees.
➔ Employees who are eligible
to take unpaid sick leave for
the duration of the quarantine
order (which in some cases
may exceed the number of
hours provided by the federal
law).
➔ Employees who were eligible
for Paid Family Leave
unrelated to the current
crisis, and may prefer to use
those benefits.
Sick Leave:
How many
days are
available?
And what’s
the rate of
pay?
Employees who are eligible for Paid
Sick Leave under the Federal law
will only be able to use NYS law if
the benefits are greater than those
under federal law.
- Employers with 10 or fewer
employees (net income less than
The duration of leave and rate of pay
depend on the reason the employee
is taking leave:
1. is subject to a Federal, State, or
local quarantine or isolation
order related to COVID-19;
Federal law does not require the
employee to present a mandatory
order of quarantine or isolation. At
present, employees are only
required to provide documentation
to their employers in support of the
reason for their leave, as specified
by applicable IRS forms,

3. $1 million in the last tax year):
Unpaid sick leave for duration of
the quarantine or isolation order
- Employers with 11 to 99
employees and Employers with 10
or fewer employees (net income of
more than $1 million in the last tax
year): 5 days of paid sick leave,
followed by unpaid sick leave for
the remainder of the quarantine or
isolation order
- Employers with 100 or more
employees: 14 days of paid sick
leave during the
quarantine/isolation order
- Public employers, regardless of
size (including school districts): 14
days of paid sick leave during the
quarantine/isolation order, which
will not count against any accrued
regular sick leave.
See​ ​Paid Leave for Covid-19​.
Full time employees are eligible for
up to 80 hours leave. Part-time
employees are eligible for the
number of hours usually worked in a
two week period. ​Employees taking
leave shall be paid at either their
regular rate or the applicable
minimum wage, whichever is higher,
up to $511 per day and $5,110 in the
aggregate (over a 2-week period).
2. has been advised by a health
care provider to self-quarantine
related to COVID-19;
Full time employees are eligible for
up to 80 hours leave. Part-time
employees are eligible for the
number of hours usually worked in a
two week period. ​Employees taking
leave shall be paid at either their
regular rate or the applicable
minimum wage, whichever is higher,
up to $511 per day and $5,110 in the
aggregate (over a 2-week period).
3. is experiencing COVID-19
symptoms and is seeking a
medical diagnosis;
Full time employees are eligible for
up to 80 hours leave. Part-time
instructions, and information. The
US Department of Labor has not
specified what documentation
would be appropriate though the
IRS has noted that guidance for
employers in claiming tax-credits is
forthcoming. ​See​ ​FFCRA - Q&A​.
NYS requires a mandatory order of
quarantine or isolation, that is
issued directly to the individual or
family member, , the Governor’s
PAUSE order does not count. An
employee must receive an order
from a local health authority. ​Check
out this resource from NYS for
more information​.

4. employees are eligible for the
number of hours usually worked in a
two week period. ​Employees taking
leave shall be paid at either their
regular rate or the applicable
minimum wage, whichever is higher,
up to $511 per day and $5,110 in the
aggregate (over a 2-week period).
4. is caring for an individual
subject to an order described
in (1) or self-quarantine as
described in (2);
Full time employees are eligible for
up to 80 hours leave. Part-time
employees are eligible for the
number of hours usually worked in a
two week period. ​Employees taking
leave shall be paid at 2/3 their
regular rate or 2/3 the applicable
minimum wage, whichever is higher,
up to $200 per day and $2,000 in the
aggregate (over a 2-week period).
5. is caring for a child whose
school or place of care is
closed (or child care provider is
unavailable) for reasons related
to COVID-19;
Full time employees are eligible for
12 weeks of leave at 40 hours a

5. week. Part-time employees are
eligible for the number of hours that
they are scheduled to work over that
period. ​Employees taking leave shall
be paid at 2/3 their regular rate or
2/3 the applicable minimum wage,
whichever is higher, up to $200 per
day and $12,000 in the aggregate
(over a 12-week period—two weeks
of paid sick leave followed by up to
10 weeks of paid expanded family
and medical leave).
6. is experiencing any other
substantially-similar condition
specified by the Secretary of
Health and Human Services, in
consultation with the
Secretaries of Labor and
Treasury.
Full time employees are eligible for
up to 80 hours leave. Part-time
employees are eligible for the
number of hours usually worked in a
two week period. ​Employees taking
leave shall be paid at 2/3 their
regular rate or 2/3 the applicable
minimum wage, whichever is higher,
up to $200 per day and $2,000 in the
aggregate (over a 2-week period).
See​ ​FFCRA Employee Rights Fact

6. Sheet
Family
Leave: ​Who
is this
intended to
benefit?
Employees who are subject to a
government-issued order of
quarantine or isolation​ and cannot
work as a result of that order are
eligible for Temporary Disability
Insurance (“TDI”) and Paid Family
Leave benefits simultaneously.
Employees can use these benefits
when their Quarantine Leave
benefits are exhausted.
Employees who need leave to take
care of someone (e.g. another
relative) can use ​standard NYS Paid
Family Leave​.
Employees who are self-quarantined
because of certain non-work travel
to certain countries are not covered.
Employees must have worked for
their employer for 30 days to be
eligible for this benefit.
Under the FFCRA, an employee
qualifies for expanded family leave if
the employee is caring for a child
whose school or place of care is
closed (or child care provider is
unavailable) for reasons related to
COVID-19.
This leave may be taken
intermittently, based on agreement
between the employee and
employer. For example, an
employee may take leave to care for
their children on M/W/F and work
remotely T/Th.
See​ ​FFCRA Employee Rights Fact
Sheet​; ​FFCRA Questions & Answers
Family
Leave
(PFL): ​How
many days
are
available?
And what’s
the rate of
Employees can get up to ten
weeks of paid family leave. The
wage benefit is a set percentage of
the average weekly wage. ​See
Benefits Calculator​.
For employees who are taking
leave due to their own order of
An employee can get ten weeks of
family leave​ ​in addition to the two
weeks given for sick leave​ to take
care of a child whose school or
daycare center is closed for reasons
due to Covid-19. The employee
must have been employed for at
least 30 calendar days. The rate of
Under the federal law, employers
are required to pay their employees,
and will be eligible for a ​payroll tax
credit. Covered employers qualify for
dollar-for-dollar reimbursement
through tax credits for all qualifying
wages paid under the FFCRA​.​ ​See

7. pay? quarantine: PFL benefits at up to
100% pay, up to $840.70/week,
and if employees earn more than
$840.70/week, they will also be
eligible for TDI, for the difference
between 100% pay and the PFL
benefit, up to $2,043.92/week.
For employees who are providing
care to a minor child who is
subject to a government-issued
order of quarantine or isolation:
PFL benefits available at 100%
pay up to a maximum of
$840.70/week, these employees
are not eligible for TDI benefits.
See​ ​New York Paid Family Leave
COVID-19: Frequently Asked
Questions​.
pay ⅔ the regular rate of pay. Thus,
employees are eligible to receive a
total of 12 weeks for childcare
reasons.
Employers and employees are
encouraged to work collaboratively
on allowing for intermittent leave.
For example, an employee may use
the leave 3 days per week, and work
2 days per week, while managing
their children’s schooling.
See​ ​FFCRA Employee Rights Fact
Sheet​; ​FFCRA Questions &
Answers
FFCRA Employer Paid Leave
Requirements​.
Under the NYS law, any benefits will
be paid through the employer’s Paid
Family Leave insurer, not directly
from the employer.
NYS law requires that the employee
receive an order of quarantine or
isolation to qualify for benefits, which
is not the case for all people -
especially those caring for children
whose schools are closed - to
access benefits under Federal law.
Federal law mostly provides for two
weeks of leave, twelve weeks if
taken for employees caring for ​a
child whose school or place of care
is closed (or child care provider is
unavailable). NYS law allows for
leave for the duration of the
quarantine period, which will
logically be about two weeks, but
may be longer in some cases.
Sick Leave:
How to
apply
Employers provide the leave,
therefore, employees must alert the
employer. Employers are required to
offer the days for quarantine leave.
Employers provide the leave,
therefore, employees must alert the
employer.
“You must provide to your employer
documentation in support of the
NYS published guidance on getting
an order of quarantine, ​found here​.
It is not yet 100% clear what
documentation is required to get
federal leave, but updates can be

8. reasons for your paid sick leave.
These documents may include a
copy of the Federal, State or local
quarantine or isolation order related
to COVID-19 or written
documentation by a health care
provider advising you to
self-quarantine due to concerns
related to COVID-19.
You must provide to your employer
documentation in support of your
expanded family and medical leave
taken to care for your child whose
school or place of care is closed, or
child care provider is unavailable,
due to COVID-19-related reasons.”
See​ ​FFCRA Questions & Answers
found on the federal ​Department of
Labor’s Questions and Answers
page​. In a prior version of the Q&A
page, the DoL advised providing
either a copy of the quarantine order
or a note from a health provider. The
webpage no longer lists this
(possibly given the limited abilities of
healthcare providers) but those
using leave should be prepared to
provide some sort of document
justifying leave.
Family
Leave: ​How
to apply
Employees must apply to their
employer’s Paid Family Leave
insurer​. Employees must fill out the
PFL forms, submit to their employers
for completion, and it is on the
employee to send completed forms
to the employer’s insurer. ​See ​How
to Apply​.
Employers provide the leave,
therefore, employees must alert their
employers.
Documentation for leave to take care
of a child impacted by COVID-19,
may include a notice from the
school, daycare, or any authority of
closure or unavailability.
See​ ​FFCRA Questions & Answers
NYS Paid Family Leave decisions
are made by the employer’s insurer,
whereas employees work with
employers directly under Federal
law.
Repercussi
ons for
Employees may file a complaint with
the ​New York State Department of
No Retaliation for Applying
Employers may not discharge,

9. employers
who do not
offer or
extend sick
leave or
family
leave
Labor.
Depending on the basis for
requesting and being denied Paid
Family Leave, employees may have
various anti-discrimination claims
against the employer with monetary
damages.
discipline, or otherwise discriminate
against any employee who takes
paid sick leave under the FFCRA
and files a complaint or institutes a
proceeding under or related to the
FFCRA.
Employers who are in violation of
providing two weeks of paid sick
leave may be liable for wage
repayment, an equal amount of
monetary damages and reasonable
attorneys’ fees.
Employers in violation of paying the
10 weeks of paid family leave are
subject to enforcement provisions of
the FMLA.
FMLA Damages​ (28 USC
2617(a)(1)(a)): Employers are liable
to affected employees for damages
equal to lost wages, salary, or other
monetary losses resulting from the
denial of leave.
There will be a temporary period of
non-enforcement for the first 30 days
after the Act takes effect, so long as
the employer has acted reasonably
and in good faith to comply with the
Act. For purposes of this
non-enforcement position, “good

10. faith” exists when violations are
remedied and the employee is made
whole as soon as practicable by the
employer, the violations were not
willful, and the Department receives
a written commitment from the
employer to comply with the Act in
the future.
Notice
Requireme
nts
Employers should make sure they
understand the new law. Let
employees know that these benefits
are available to them, should they,
or their minor dependent child, be
subject to a mandatory or
precautionary order of quarantine or
isolation. If you have a specific
process for handling these claims
with employees, advise them
accordingly. ​See ​Employer
Responsibilities​.
Covered employers must post a
notice​ in a conspicuous space.