“Families First Coronavirus Response Act” Inside this Publication: -The Big Picture -Emergency Paid Family Leave -Emergency Paid Sick Leave -Changes to Group Health Plan Coverage Related to COVID-19 Testing Note: The two emergency leave programs under this Act are essentially an extension of FMLA. Nonprofits are not exempt from the Families First Coronavirus Act.

1. INSIDE:
The Big Picture
Emergency Paid Family Leave
Emergency Paid Sick Leave
Changes to Group Health Plan
Coverage Related to COVID-19 Testing
"FAMILIES FIRST
CORONAVIRUS
RESPONSE ACT"
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2. Applies to private sector, including
nonprofits & governmental entities
employing fewer than 500 employees
(employers with fewer than 50
employees may later be deemed
exempt by the Secretary of Labor
through subsequent regulations).
Requires employers to provide
emergency paid family and sick
leaves.
Requires all group health plans to
cover COVID-19 testing without
employee cost-sharing.
The Big Picture
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Employers will be provided
refundable tax credits against their
employer portion of Social Security
taxes for 100% of the qualified sick
leave and family leave wages paid in
accordance with the Act.
Link to review this legislation as
passed by Congress and signed into
law by the President:
https://www.congress.gov/bill/116th
-congress/house-bill/6201/text

3. Employee must have been employed at least
30 calendar days to be eligible.
Provides job protection and up to 12 weeks of
paid leave for any employee with a qualifying
need related to a public health emergency (a
COVID-19 related emergency declared by a
Federal, State or Local authority).
For purposes of this leave type, a qualifying
need is the inability of any employee to work
or telework due to a need to care for a child
under age 18 if the child’s school or place of
childcare is closed or unavailable as a result of
the COVID-19 health emergency.
It is permissible for the first 10 days of this
leave to be unpaid. Employees should be
allowed to use any existing paid vacation, sick
and/or personal leave already granted or
accumulated under any such plans your
organization may already have in
place. Employer, however, cannot require
Key Provisions
Emergency Paid Family Leave
(goes into effect April 2nd and runs through 12/31/2020)
Leave will be paid at 2/3 of the employee’s
regular pay rate for the hours the employee
would have otherwise normally been
scheduled to work.
This paid leave will not be subject to the usual
6.2% Social Security payroll tax typically paid
by employers on employee wages.
For employees on variable schedules, the
emergency legislation provides a calculation
method for determining such employees’ leave
payments.
Employers of first responders or healthcare
providers may be exempted from providing
this leave to its employees.
Generally, upon completion of this family
leave, the employee must be restored to
his/her position. Employers with less than 25
employees may qualify for exemption from
this requirement.
the employee to use said existing leave during
the first 10 days.
“Families First Coronavirus Response Act” nonprofithr.com/covid19

4. There is no length of service requirement
to qualify for this paid sick leave.
For full-time employees, up to 80 hours
of emergency paid sick leave if any
employee is unable to work/telework due
to one of the qualifying needs below (note
– part-time employees would receive
paid sick leave based on the number of
hours the employees work, on average,
over a two-week period):
Employee is subject to a government
quarantine order related to COVID-19
Employee is advised to self-quarantine
related to COVID-19.
Employee is experiencing COVID-19
related symptoms and is seeking medical
diagnosis/care.
Key Provisions
1.
2.
3.
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Emergency Paid Sick Leave
(goes into effect April 2nd and runs through 12/31/2020)
4. Employee is caring for an individual
subject to or advised to quarantine as a
result of COVID-19.
5. Employee is caring for a child whose
school or care provider is
closed/unavailable related to COVID-19.
6. Employee is experiencing any other
substantially similar condition specified
by Secretary of HHS in connection with
the Secretaries of Labor and Treasury.

5. For reasons 1-3 above, sick leave is to
be paid at the higher of the
employee’s regular rate of pay or the
minimum wage. Sick leave taken for
these reasons is capped at $511/day
($5,110 for total duration of leave).
For reasons 4-6 above, sick leave is to
be paid at 2/3 of the employee’s
regular rate of pay (daily rate cannot
drop below minimum wage). Sick
leave taken for these reasons is
capped at $200/day ($2,000 for total
duration of leave).
This paid leave will not be subject to
the usual 6.2% Social Security payroll
tax typically paid by employers on
employee wages.
Emergency Paid Sick Leave
(goes into effect April 2nd and runs through 12/31/2020)
The emergency paid sick leave ends with
the employee’s next scheduled work shift
following the end of the qualifying need.
The emergency paid sick leave is in
addition to any already existing paid sick
leave that the employer is already
providing. Employer cannot force an
employee to take other paid leave prior
to using this emergency paid sick leave.
Employers of first responders or
healthcare providers may be exempted
from providing this leave to its
employees.
“Families First Coronavirus Response Act” nonprofithr.com/covid19

6. Group health plans must cover the cost of
COVID-19 testing without requiring
employee cost sharing, prior
authorization, or any other medical
management restrictions. This includes
coverage for:
Diagnostic testing products
Items and services provided to an
individual during health care provider
office visits (including in-person and
telehealth visits)
Urgent care center visits
Emergency room visits that result in
an order for the test, the
administration of the test, or the
evaluation of the individual to
determine whether the test is needed
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Changes to Group Health Plan Coverage Related to COVID-19 Testing
(goes into effect April 2nd and runs through 12/31/2020)
Requirement applies to all self-
insured and fully insured group
health plans, including
grandfathered health plans. It does
not appear to apply to plans that are
retiree-only plans or excepted
benefit plans. The Departments of
Health and Human Services, Labor,
and Treasury are authorized to
develop sub-regulatory guidance to
implement these requirements.

7. "FAMILIES FIRST CORONAVIRUS RESPONSE ACT"
Total Rewards is not just about financials, it is also about creating programs that
engage your staff, connect them to your organization, and allow them to grow
their career while also managing their lives.
Visit us online:
Nonprofithr.com/covid19
Email us:
covid19@nonprofithr.com
Call us:
202.785.2060