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Families First Coronavirus Relief Act

Families First Coronavirus Relief Act

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The Federal Government and New York State passed New Required Leave laws affecting ALL employers.

Donaldson Legal Counseling PLLC provides an in-depth review of these new requirements.

https://attorneylawny.com/what-all-employers-need-to-know-new-covid19-employee-leave-laws-federal-state/

The Federal Government and New York State passed New Required Leave laws affecting ALL employers.

Donaldson Legal Counseling PLLC provides an in-depth review of these new requirements.

https://attorneylawny.com/what-all-employers-need-to-know-new-covid19-employee-leave-laws-federal-state/

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Families First Coronavirus Relief Act

  1. 1. Coronavirus: New Federal and NY State Leave Laws © 2020 Donaldson Legal Counseling PLLC All Rights Reserved. Updated April 7, 2020.
  2. 2. www.AttorneyLawNY.com Your Presenter: Tiffany A. Donaldson, Esq. Donaldson Legal Counseling PLLC University of Miami School of Law Alumni Practiced Business Law for over 10 Years Assists Business Owners With: - Employment Law Education - Employment Hiring and Firing - Employee Handbooks and Disclosures - Business Formation - Contract Review and Drafting - Trademark Research and Filing
  3. 3. Overview Families First CoronaVirus Response Act (H.R. 6201) NY COVID-19 Emergency Sick Leave www.AttorneyLawNY.com
  4. 4. Families First CoronaVirus Response Act (H.R. 6201)
  5. 5. Families First CoronaVirus Response Act (H.R. 6201) Signed into Law: March 18, 2020 Effective: April 1, 2020 ■ Two Parts 1) EMERGENCY PAID SICK LEAVE ACT 2) EMERGENCY FAMILY AND MEDICAL LEAVE EXPANSION ACT www.AttorneyLawNY.com
  6. 6. Who Does It ApplyTo? ■All Employers with 500 Employees or Less www.AttorneyLawNY.com
  7. 7. ■ Your employer cannot fire you or take action against you because you took leave and you are entitled to be restored to the position you held prior to taking leave. ■ Any COVID-19 quarantine leave should not be counted as an absence that may lead to or result in discipline, discharge, demotion, suspension, or any other adverse action. Job Guarantee www.AttorneyLawNY.com
  8. 8. Part 1: EMERGENCY PAID SICK LEAVE ACT
  9. 9. EMERGENCY PAID SICK LEAVE ACT Applies to all business owners with 500 employees or less with little exception. All employees of covered employers are eligible for 80 hours of paid sick time for specified reasons related to COVID-19. No requirement to have been employed a certain number of days. Available for immediate use by employees. It goes into effect April 1, 2020 and is NOT retroactive. www.AttorneyLawNY.com
  10. 10. EMERGENCY PAID SICK LEAVE ACT What AboutThe Employer? Employer is Credited Dollar for Dollar of Expenses HereunderThroughTax Payroll Credit at End of the Quarter. If credit, IRS will send a refund. Employers receive 100% reimbursement for paid leave pursuant to the Act. Health insurance costs are also included in the credit. Employers face no payroll tax liability. Payroll taxes available for retention are the employee share of Social Security and Medicare taxes, and the employer share of Social Security and Medicare taxes “with respect to all employees.” www.AttorneyLawNY.com
  11. 11. EMERGENCY PAID SICK LEAVE ACT What About Small Employers? This law applies to ALL Employers. www.AttorneyLawNY.com
  12. 12. EMERGENCY PAID SICK LEAVE ACT Reasons for Leave Use Leave Can be used if Employee: - Is unable to work or telework - Due to a need for leave because of the following: (1)The employee is subject to a Federal, State, or local quarantine or isolation order related to COVID–19. (2)The employee has been advised by a health care provider to self-quarantine due to concerns related to COVID–19. (3)The employee is experiencing symptoms of COVID–19 and seeking a medical diagnosis. (con’t on next slide) www.AttorneyLawNY.com
  13. 13. EMERGENCY PAID SICK LEAVE ACT (4)The employee is caring for an individual who is subject to an order as described in subparagraph (1) or has been advised as described in paragraph (2). (5)The employee is caring for a son or daughter of such employee if the school or place of care of the son or daughter has been closed, or the child care provider of such son or daughter is unavailable, due to COVID–19 precautions. (6)The employee is experiencing any other substantially similar condition specified by the Secretary of Health and Human Services in consultation with the Secretary of the Treasury and the Secretary of Labor. www.AttorneyLawNY.com
  14. 14. EMERGENCY PAID SICK LEAVE ACT Hours of LeaveAvailable (A) For full-time employees, 80 hours. (B) For part-time employees, a number of hours equal to the number of hours that such employee works, on average, over a 2-week period www.AttorneyLawNY.com
  15. 15. EMERGENCY PAID SICK LEAVE ACT Wage Paid During Leave Wage depends on which REASON employee is taking leave. Reason 1 – 3: 100% of daily wage capped at $511.00/day ($5,110 2 week max) Reason 4 – 6: 66% of daily wage capped at $200.00/day ($2,000.00 2 week max) www.AttorneyLawNY.com
  16. 16. EMERGENCY PAID SICK LEAVE ACT Leave is paid by the Employer. This is IN ADDITION to all other current leave offered to the Employee, by the Employer, including State or City required leave. You may NOT require employees to use other leave first. Leave does NOT carry over to following year if unused and is not paid out on separation. www.AttorneyLawNY.com
  17. 17. EMERGENCY PAID SICK LEAVE ACT Posting Requirement Each employer shall post and keep posted, in conspicuous places on the premises of the employer where notices to employees are customarily posted, a notice, prepared by the Secretary of Labor. https://www.dol.gov/agencies/whd/f fcra www.AttorneyLawNY.com
  18. 18. Part 2: EMERGENCY FAMILYAND MEDICAL LEAVE EXPANSIONACT
  19. 19. EMERGENCY FAMILY AND MEDICAL LEAVE EXPANSION ACT EXPANSION AND CHANGETO FMLA CHANGEDTHE DEFINITIONOF EMPLOYER FROM 500 employees+ TO 5OO employees AND BELOW FOR EMERGENCY LEAVE Changed from Unpaid Leave to Paid Leave GRANTS 10 moreWeeks of leave in addition to 2 weeks of leave under Emergency leave www.AttorneyLawNY.com
  20. 20. EMERGENCY FAMILY AND MEDICAL LEAVE EXPANSION ACT Can ONLY be used if: • Employee is unable to work (or telework) because • Employee is caring for his/her son or daughter under 18 years of age where the school or place of care has been closed, or the child care provider of such is unavailable, due to a public health emergency www.AttorneyLawNY.com
  21. 21. EMERGENCY FAMILY AND MEDICAL LEAVE EXPANSION ACT Wage Paid 66% of Employees Normal Daily Pay Capped at $200.00/day; ($10,000.00 in aggregate over 10 weeks) www.AttorneyLawNY.com
  22. 22. EMERGENCY FAMILY AND MEDICAL LEAVE EXPANSION ACT What AboutThe Employer? Employer is Credited Dollar for Dollar of Expenses HereunderThroughTax Payroll Credit at End of the Quarter. If credit, IRS will send a refund. Employers receive 100% reimbursement for paid leave pursuant to the Act. Health insurance costs are also included in the credit. Employers face no payroll tax liability. Per the IRS release, the payroll taxes available for retention are withheld federal income taxes, the employee share of Social Security and Medicare taxes, and the employer share of Social Security and Medicare taxes “with respect to all employees.”www.AttorneyLawNY.com
  23. 23. EMERGENCY FAMILY AND MEDICAL LEAVE EXPANSION ACT What About Small Businesses? Small Business Protection Employers with fewer than 50 employees are eligible for an exemption from the requirements to provide leave to care for a child whose school is closed, or child care is unavailable in cases where the viability of the business is threatened. IRS Guidance on Method of Exemption request is not out yet. https://www.irs.gov/newsroom/treasury-irs-and-labor- announce-plan-to-implement-coronavirus-related-paid- leave-for-workers-and-tax-credits-for-small-and- midsize-businesses-to-swiftly-recover-the-cost-of- providing-coronavirus www.AttorneyLawNY.com
  24. 24. EMERGENCY FAMILY AND MEDICAL LEAVE EXPANSION ACT Employee Qualifications: Employee must be employed at least 30 days to qualify. First 10 days of leave is unpaid (Use emergency Covid Leave) Can be combined with other leave. 12 total weeks of leave, 10 weeks paid under FMLA, first two weeks paid under emergency Covid Leave www.AttorneyLawNY.com
  25. 25. EMERGENCY FAMILY AND MEDICAL LEAVE EXPANSION ACT Interaction with Emergency Paid Sick Leave Act Can Use 80 hours of Emergency Paid Sick Leave Act for first 2 weeks, or your own leave. EFMLA first 10 days are unpaid leave. After that, paid leave up to max hours/amounts. www.AttorneyLawNY.com
  26. 26. Do You Need Legal Guidance? www.attorneylawny.com Contact Donaldson Legal Counseling PLLC to ensure you are following all of the new laws! Email: Counsel@dlcesq.com to set your appointment today!
  27. 27. NY COVID-19 EMERGENCY & PERMANENT SICK LEAVE
  28. 28. NY Covid-19 Emergency Leave Signed into Law: March 18, 2020 Effective: March 18, 2020
  29. 29. After April 1, 2020, when Families First Coronavirus Response Act (FFCVRA) becomes law, this leave is NOT in addition thereto, unless it provides something more than FFCVRA NY law is effective March 18, 2020. FFCVRA becomes effective April 1, 2020. This Leave is in addition to employee’s other sick or annual leave. NY COVID-19 EMERGENCY SICK LEAVE LAW www.AttorneyLawNY.com
  30. 30. Eligibility Is Limited to: Employee subject to mandatory or precautionary ORDER of quarantine by NY State, Dept. of Health, or a Government Authority due to COVID-19. Note: General Stay At Home Order from Governor does NOT count as reason to use this leave. Must have order to quarantine due to having COVID 19. NY COVID-19 EMERGENCY SICK LEAVE LAW www.AttorneyLawNY.com
  31. 31. Employer Size Additional Sick Days for Full Time Workers Paid? Amount 1 – 10, Less than $1 M in net income 5 Unpaid Regular rate of pay 1 – 10, $1 M or more in net income 5 Paid Regular rate of pay 11 - 99 5 Paid Regular rate of pay 100+ 14 Paid Regular rate of pay Public Company 14 Paid Regular rate of pay
  32. 32. Interaction with Paid Family Leave and Disability All emergency sick leave must be taken before applying for Paid Family Leave or Disability in NY State. After Families First CoronaVirus Response Act (FFCVRA) becomes law on April 1, 2020, this leave is NOT in addition thereto, unless it provides something more than FFCVRA NY law is effective March 18, 2020. FFCVRA becomes effective April 1, 2020. This Leave is in addition to employee’s other sick or annual leave. NY COVID-19 EMERGENCY SICK LEAVE LAW www.AttorneyLawNY.com
  33. 33. Job Guarantee Upon return to work: • restored to the prior position held • with the same pay and • Same other terms and conditions of employment. No employer shall discharge, threaten, penalize, or in any other manner discriminate or retaliate against any employee because such employee has taken leave pursuant to this act NY COVID-19 EMERGENCY SICK LEAVE LAW www.AttorneyLawNY.com
  34. 34. NY COVID-19 EMERGENCY SICK LEAVE LAW ■ Limitations ■ No Sick Leave or other paid benefits If TraveledVoluntarily to Affected Country ■ Employee subject to a mandatory or precautionary order of quarantine because the employee ■ returned to the United States after traveling to a country with Level 2 or 3 CDC travel health notice ■ travel was not taken as part of the employment or at the direction of employer, and ■ if the employee was provided notice of the travel health notice and the limitations of this subdivision prior to such travel. www.AttorneyLawNY.com
  35. 35. Do You Need Legal Guidance? www.attorneylawny.com Contact Donaldson Legal Counseling PLLC to ensure you are following all of the new laws! Email: Counsel@dlcesq.com to set your appointment today!
  36. 36. PAID FAMILY LEAVE AND DISABILITY IN NY
  37. 37. New Provisions for COVID-19 What is Paid Family Leave? NY State benefit we pay for through payroll deductions. Who Can Use It? • Employee under legal order of quarantine/ isolation or • Employee when taking care of a minor dependent child under legal order of quarantine/isolation • Employee is not eligible if can work from home and feels well enough & has ability to. Paid Family Leave and Disability - COVID -19 www.AttorneyLawNY.com
  38. 38. Legal Order of Quarantine Defined Mandatory or precautionary order of quarantine or isolation issued by the state of NewYork, the department of health, a local board of health, or any government entity duly authorized to issue such order due to COVID-19 What Does NOT Count? - Order for Non-Essential Workers to Stay Home so far does not count - Home because Employer temporarily closed does not count - Home to take care of child due to school closing does not count Paid Family Leave and Disability - COVID -19 www.AttorneyLawNY.com
  39. 39. PFL: Pays 60% Regular Rate of Pay, Capped at $840.70/week, 10 week max Disability: Pays your Regular Rate of Pay, Capped at $2,043.92/week ] 18 - 26 weeks max Combined weekly Cap is $2,883.70. PFL May Be Paid Concurrently with Disability but cannot go past Cap. No waiting period. Paid Family Leave and Disability - COVID -19 www.AttorneyLawNY.com
  40. 40. Job Guarantee – Your employer cannot fire you or take action against you because you took leave and you are entitled to be restored to the position you held prior to taking leave. Any COVID-19 quarantine leave should not be counted as an absence that may lead to or result in discipline, discharge, demotion, suspension, or any other adverse action. Paid Family Leave and Disability - COVID -19 www.AttorneyLawNY.com
  41. 41. How to Apply: COVID-19 Paid Family Leave & Disability https://paidfamilyleave.ny.gov/if-you-are- quarantined-yourself The employee must submit their completed forms together with a copy of their order of mandatory or precautionary quarantine (issued by the relevant government entity) to their employer’s disability and Paid Family Leave insurance carrier no later than 30 days from the employee’s first day of leave to avoid losing any benefits. Paid Family Leave and Disability - COVID -19 www.AttorneyLawNY.com
  42. 42. Do You Need Legal Guidance? www.attorneylawny.com Contact Donaldson Legal Counseling PLLC to ensure you are following all of the new laws! Email: Counsel@dlcesq.com to set your appointment today!
  43. 43. Resources Families First Coronavirus Response Act Leave https://www.dol.gov/agencies/whd/ffcra NY Covid-19 Leave, Paid Family Leave and Disability https://paidfamilyleave.ny.gov/COVID19 www.AttorneyLawNY.com

Editor's Notes

  • https://www.irs.gov/newsroom/treasury-irs-and-labor-announce-plan-to-implement-coronavirus-related-paid-leave-for-workers-and-tax-credits-for-small-and-midsize-businesses-to-swiftly-recover-the-cost-of-providing-coronavirus

    When employers pay their employees, they are required to withhold from their employees' paychecks federal income taxes and the employees' share of Social Security and Medicare taxes. The employers then are required to deposit these federal taxes, along with their share of Social Security and Medicare taxes, with the IRS and file quarterly payroll tax returns (Form 941 series) with the IRS.
    Under guidance that will be released next week, eligible employers who pay qualifying sick or child care leave will be able to retain an amount of the payroll taxes equal to the amount of qualifying sick and child care leave that they paid, rather than deposit them with the IRS.
    The payroll taxes that are available for retention include withheld federal income taxes, the employee share of Social Security and Medicare taxes, and the employer share of Social Security and Medicare taxes with respect to all employees.
    If there are not sufficient payroll taxes to cover the cost of qualified sick and child care leave paid, employers will be able file a request for an accelerated payment from the IRS. The IRS expects to process these requests in two weeks or less. The details of this new, expedited procedure will be announced next week.
  • https://www.irs.gov/newsroom/treasury-irs-and-labor-announce-plan-to-implement-coronavirus-related-paid-leave-for-workers-and-tax-credits-for-small-and-midsize-businesses-to-swiftly-recover-the-cost-of-providing-coronavirus

    When employers pay their employees, they are required to withhold from their employees' paychecks federal income taxes and the employees' share of Social Security and Medicare taxes. The employers then are required to deposit these federal taxes, along with their share of Social Security and Medicare taxes, with the IRS and file quarterly payroll tax returns (Form 941 series) with the IRS.
    Under guidance that will be released next week, eligible employers who pay qualifying sick or child care leave will be able to retain an amount of the payroll taxes equal to the amount of qualifying sick and child care leave that they paid, rather than deposit them with the IRS.
    The payroll taxes that are available for retention include withheld federal income taxes, the employee share of Social Security and Medicare taxes, and the employer share of Social Security and Medicare taxes with respect to all employees.
    If there are not sufficient payroll taxes to cover the cost of qualified sick and child care leave paid, employers will be able file a request for an accelerated payment from the IRS. The IRS expects to process these requests in two weeks or less. The details of this new, expedited procedure will be announced next week.
  • The law covers all employees, including part-time employees and temporary employees
  • To date, the guidance provides that the Governor’s order for all workers in non-essential services to stay at home is not a quarantine order as defined so does not qualify for benefits under the NY PFL program, but workers may be eligible for unemployment or other federal or state benefits. The order does not include coverage for employees who are home because their employer has temporarily closed, or due to a minor child’s school closing
    The law does not apply to an employee who is asymptomatic or has not yet been diagnosed with any medical condition and is physically able to work while under a mandatory or precautionary order of quarantine or isolation, whether through remote access or other similar means.

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