The Families First Coronavirus Response Act (FFCRA) provides for two sources of paid leave for employees in response to the coronavirus epidemic. The act applies to all employers with less than 500 employees. The act is intended to assist employers with recoupment of costs via payroll tax reimbursement. This webinar also will provide information on those credits.
With all of the regulations and forms, FMLA can be very confusing to understand and comply with. The overlapping State and Federal laws, eligibility qualifications, and process requirements make FMLA into a complicated regulation, but with the right information it doesn’t have to be a headache. Join KPA’s Human Resource Advocate, Kim Kavanagh, as she helps to take the mystery out of FMLA. Kim will delve into:
• Employer responsibilities
• Employee eligibility
• What documents are required and when
• Overlapping State and Federal Laws
• The intricacies of FMLA
F.U.N. slides Family and Medical Leave Act (FMLA)gwhumanresources
GW Human Resources provides F.U.N. Slides (Facts Understood Now Slides) on Human Resources & HR Compliance. F.U.N. Slide on FMLA http://gwhumanresources.com/slides/
Fort Worth employment lawyer Adam Kielich presents five FMLA myths employees often wrongly believe. Learn more about what FMLA doesn't protect so you can better use your FMLA rights for what it does protect. Learn more with this presentation and then visit http://kielichlawfirm.com for more information.
With all of the regulations and forms, FMLA can be very confusing to understand and comply with. The overlapping State and Federal laws, eligibility qualifications, and process requirements make FMLA into a complicated regulation, but with the right information it doesn’t have to be a headache. Join KPA’s Human Resource Advocate, Kim Kavanagh, as she helps to take the mystery out of FMLA. Kim will delve into:
• Employer responsibilities
• Employee eligibility
• What documents are required and when
• Overlapping State and Federal Laws
• The intricacies of FMLA
F.U.N. slides Family and Medical Leave Act (FMLA)gwhumanresources
GW Human Resources provides F.U.N. Slides (Facts Understood Now Slides) on Human Resources & HR Compliance. F.U.N. Slide on FMLA http://gwhumanresources.com/slides/
Fort Worth employment lawyer Adam Kielich presents five FMLA myths employees often wrongly believe. Learn more about what FMLA doesn't protect so you can better use your FMLA rights for what it does protect. Learn more with this presentation and then visit http://kielichlawfirm.com for more information.
Understanding the families first coronavirus response act (ffcra)Merchant Advisors
The Families First Coronavirus Response Act (FFCRA) is designed to help businesses and employers survive the COIVID-19 outbreak and stay intact. https://www.onlinecheck.com/blog/small-business-resources/understanding-the-families-first-coronavirus-response-act-ffcra/
This presentation reviews - how to determine employee eligibility, what are the qualifying reasons to take FMLA, notice requirements when employee requests leave, what coverage must continue while employee is on leave, and what if employee does not return from leave.
The Impact of FMLA and ADA Compliance on EmployersSedgwick
Presentation at DMEC 2013
Denise Fleury Sedgwick
Barbara LaRocque Pepsico
Letitia gallman Delta Airlines
Ellen Shelnutt SunTrust Banks Inc.
Deborah Jacobs Southern California Edison
Navigating the top fmla concerns evergreenjaybrodsky
Administering FMLA leave is a constant challenge for HR professionals. Determining what to do in situations involving intermittent leave, serious health conditions, notice obligations and overlapping leave policies can be time-consuming and, if handled incorrectly, can place you at risk for a lawsuit.
Be prepared! In this 90-minute webinar, attorneys Dana Connell and Michael Congiu of Littler Mendelson will explain what you need to know to navigate the complicated issues that can arise when administering FMLA leave.
Labor law as it is historically known, concerns regulation in the workplace. It creates rights and responsibilities in the employment relationship between employers and employees. Employee rights is a term that deals with various practices that provide protection to an employee in an organization.
The Impact of Communicable Diseases, Including Coronavirus, on the Workplace ...Financial Poise
When it comes to dealing with communicable disease-related issues within the workplace, planning is everything. What kinds of things might an employer do to lessen the impact of a communicable disease disaster on their business? Join this panel of experts as they explore these topics: (1) FFCRA-eligibility, hardship waivers, benefits required; (2) Increased employer medical screening, testing & temperature taking; (3) Managing remote work, how to assess eligibility for remote work (job descriptions, accommodations, electronic access); (4) Workplace communication--HIPAA, privacy, etc.
To listen to this webinar on-demand, go to: https://www.financialpoise.com/financial-poise-webinars/the-impact-of-communicable-diseases-on-the-workplace-2020/
2020 The Families First Coronavirus Response ActCMP
The act requires certain employers to provide employees with paid sick leave or expanded family and medical leave for specified reasons related to COVID-19.
Understanding the families first coronavirus response act (ffcra)Merchant Advisors
The Families First Coronavirus Response Act (FFCRA) is designed to help businesses and employers survive the COIVID-19 outbreak and stay intact. https://www.onlinecheck.com/blog/small-business-resources/understanding-the-families-first-coronavirus-response-act-ffcra/
This presentation reviews - how to determine employee eligibility, what are the qualifying reasons to take FMLA, notice requirements when employee requests leave, what coverage must continue while employee is on leave, and what if employee does not return from leave.
The Impact of FMLA and ADA Compliance on EmployersSedgwick
Presentation at DMEC 2013
Denise Fleury Sedgwick
Barbara LaRocque Pepsico
Letitia gallman Delta Airlines
Ellen Shelnutt SunTrust Banks Inc.
Deborah Jacobs Southern California Edison
Navigating the top fmla concerns evergreenjaybrodsky
Administering FMLA leave is a constant challenge for HR professionals. Determining what to do in situations involving intermittent leave, serious health conditions, notice obligations and overlapping leave policies can be time-consuming and, if handled incorrectly, can place you at risk for a lawsuit.
Be prepared! In this 90-minute webinar, attorneys Dana Connell and Michael Congiu of Littler Mendelson will explain what you need to know to navigate the complicated issues that can arise when administering FMLA leave.
Labor law as it is historically known, concerns regulation in the workplace. It creates rights and responsibilities in the employment relationship between employers and employees. Employee rights is a term that deals with various practices that provide protection to an employee in an organization.
The Impact of Communicable Diseases, Including Coronavirus, on the Workplace ...Financial Poise
When it comes to dealing with communicable disease-related issues within the workplace, planning is everything. What kinds of things might an employer do to lessen the impact of a communicable disease disaster on their business? Join this panel of experts as they explore these topics: (1) FFCRA-eligibility, hardship waivers, benefits required; (2) Increased employer medical screening, testing & temperature taking; (3) Managing remote work, how to assess eligibility for remote work (job descriptions, accommodations, electronic access); (4) Workplace communication--HIPAA, privacy, etc.
To listen to this webinar on-demand, go to: https://www.financialpoise.com/financial-poise-webinars/the-impact-of-communicable-diseases-on-the-workplace-2020/
2020 The Families First Coronavirus Response ActCMP
The act requires certain employers to provide employees with paid sick leave or expanded family and medical leave for specified reasons related to COVID-19.
Assignment 2 Required Assignment 1—The FMLA in PracticeThe Family.docxMerrileeDelvalle969
Assignment 2: Required Assignment 1—The FMLA in Practice
The Family and Medical Leave Act (FMLA) was enacted in 1993 and entitles eligible employees of employers covered under it to take unpaid, job-protected leave for specific family and medical reasons. During this leave, group health insurance coverage continues under the same terms and conditions applicable if the employees had not taken leave.
You may access the latest rules covered under the FMLA at the following Web site:
U.S. Department of Labor. (n.d.)
Wage and Hour Division (WHD): Family Leave and Medical Act
. Retrieved from
http://www.dol.gov/whd/fmla/
In this assignment, you will analyze the FMLA policy of an organization to understand the policy's role and importance in employee management.
Tasks:
Click
here
to access and read a portion of the employee handbook of Widgets Inc. that outlines the company's FMLA policy statement. Analyze the handbook on the basis of FMLA guidelines. Identify a minimum of five errors or oversights that relate to the FMLA and list their solutions in a separate document.
In addition, in the same document, include answers to the following questions:
What are three alternative methods of calculating twelve weeks of leave within a twelve-month period? Which method do you believe is the best and why?
An employee should give as much notice as possible to his or her employer. The Department of Labor suggests a minimum notice of thirty days. What if an employee needs emergency FMLA leave? Is the employee still allowed to take FMLA leave, although he or she was unable to give the thirty-day notice?
What are the legal ramifications if the same position is not available to an employee on his or her returning from FMLA leave?
During an employee's FMLA leave, Widgets Inc. downsizes and closes the department in which the employee works. What will happen to the employee? What are the legal ramifications?
Submission Details:
Save your final document as M3_A2_Lastname_Firstname.doc and, by
Wednesday, February 1, 2017
, submit it to the
M3: Assignment 2 RA 1 Dropbox
.
Assignment 2 Grading Criteria
Maximum Points
Identified a minimum of five errors or oversights on the basis of the FMLA policy and suggested practical solutions for each.
56
Evaluated alternative methods of calculating twelve weeks of leave within a twelve-month period.
32
Explained the stand of the FMLA policy if an employee needs emergency FMLA leave without giving the thirty-day notice.
24
Explained the legal ramifications if the same position is not available to an employee on his or her returning from FMLA leave.
24
Explained the legal ramifications if a company downsizes and closes the department in which the employee works during the employee’s FMLA leave.
24
Wrote in a clear, concise, and organized manner; demonstrated ethical scholarship in accurate representation and attribution of sources; displayed accurate spelling, grammar, and punctuation.
40
Total:
200
WIDGETS FAMILY LEAVE HANDBOOK.
Family Medical Leave Act (FMLA) Attorneys - Mansell Law Columbus OhioGreg Mansell
Columbus Family Medical Leave Act (FMLA) attorneys representing clients in Ohio in FMLA discrimination, FMLA retaliation, & interference with FMLA rights.
Covid19 guidance for multiemployer plans and labor unions webinarWithum
COVID-19 Guidance: Multiemployer Plans and Labor Unions
In this webinar we talk about how COVID-19 is impacting Multiemployer Plans and Labor Unions, including relief programs and FAQs
Leave Under the Family and Medical Leave Act The Family and Me.docxSHIVA101531
Leave Under the Family and Medical Leave Act
The Family and Medical Leave Act (FMLA) provides eligible employees with up to 8 workweeks of unpaid leave for certain family and medical reasons during a 6 month period. During this leave, the employee is entitled to continued group health plan coverage as if the employee had continued to work. At the conclusion of the leave, the employee, subject to some exceptions, generally has a right to return.
Employee Eligibility Criteria
To be eligible for the FMLA leave, an employee must have been employed by the Company:
· For at least twelve months (which need not be consecutive)
· For at least 90 days during the twelve-month period immediately preceding the commencement of the leave
· At a work site with fifty or more employees or where fifty or more employees are located
Events That May Entitle an Employee to the FMLA Leave
The FMLA leave may be taken for any one, or for a combination, of the following reasons:
· A "serious health condition"
· The birth of a child
Limitations of the FMLA Leave
Leave to care for a newborn or for a newly placed child must conclude within twelve months after the birth or placement of the child.
When both spouses are employed by the company, they are together entitled to a combined total of twelve workweeks of the FMLA leave within the designated twelve-month period for the birth, adoption, or foster-care placement of a child with the employees, for aftercare of a newborn or a newly placed child, and to care for a parent (but not in-law) with a serious health condition. Each spouse may be entitled to an additional FMLA leave for other FMLA qualifying reasons (that is, the difference between the leave taken individually for any of the above reasons and twelve workweeks, but not more than a total of twelve workweeks per person).
For example, if each spouse took six weeks of leave to care for a newborn child, each could later use an additional six weeks of leave due to his or her own serious health condition or to care for a child with a serious health condition.
An Intermittent or a Reduced Work Schedule Leave
Intermittent leave is leave taken in separate blocks of time. Reduced work schedule leave is a leave schedule that reduces an employee's usual number of hours per workweek or hours per workday.
If an employee takes leave intermittently or on a reduced work schedule basis, the employee must, when requested, attempt to schedule the leave so as to not disrupt the company’s operations unduly. When an employee takes an intermittent or a reduced work schedule leave for a planned medical treatment, the company may temporarily transfer the employee to an alternative position with the equivalent pay and benefits for which the employee is qualified and which better accommodates the recurring periods of leave.
Requests for the FMLA Leave
An employee should request for the FMLA leave by completing the Employer's Request for Leave form and submitting it to t ...
Leave Under the Family and Medical Leave Act The Family and Me.docxsmile790243
Leave Under the Family and Medical Leave Act
The Family and Medical Leave Act (FMLA) provides eligible employees with up to 8 workweeks of unpaid leave for certain family and medical reasons during a 6 month period. During this leave, the employee is entitled to continued group health plan coverage as if the employee had continued to work. At the conclusion of the leave, the employee, subject to some exceptions, generally has a right to return.
Employee Eligibility Criteria
To be eligible for the FMLA leave, an employee must have been employed by the Company:
· For at least twelve months (which need not be consecutive)
· For at least 90 days during the twelve-month period immediately preceding the commencement of the leave
· At a work site with fifty or more employees or where fifty or more employees are located
Events That May Entitle an Employee to the FMLA Leave
The FMLA leave may be taken for any one, or for a combination, of the following reasons:
· A "serious health condition"
· The birth of a child
Limitations of the FMLA Leave
Leave to care for a newborn or for a newly placed child must conclude within twelve months after the birth or placement of the child.
When both spouses are employed by the company, they are together entitled to a combined total of twelve workweeks of the FMLA leave within the designated twelve-month period for the birth, adoption, or foster-care placement of a child with the employees, for aftercare of a newborn or a newly placed child, and to care for a parent (but not in-law) with a serious health condition. Each spouse may be entitled to an additional FMLA leave for other FMLA qualifying reasons (that is, the difference between the leave taken individually for any of the above reasons and twelve workweeks, but not more than a total of twelve workweeks per person).
For example, if each spouse took six weeks of leave to care for a newborn child, each could later use an additional six weeks of leave due to his or her own serious health condition or to care for a child with a serious health condition.
An Intermittent or a Reduced Work Schedule Leave
Intermittent leave is leave taken in separate blocks of time. Reduced work schedule leave is a leave schedule that reduces an employee's usual number of hours per workweek or hours per workday.
If an employee takes leave intermittently or on a reduced work schedule basis, the employee must, when requested, attempt to schedule the leave so as to not disrupt the company’s operations unduly. When an employee takes an intermittent or a reduced work schedule leave for a planned medical treatment, the company may temporarily transfer the employee to an alternative position with the equivalent pay and benefits for which the employee is qualified and which better accommodates the recurring periods of leave.
Requests for the FMLA Leave
An employee should request for the FMLA leave by completing the Employer's Request for Leave form and submitting it to t ...
Americans with Disability Act Family Medical Leave Act Workers' Compensation:...Jim Cowan
This Presentation covers the Family Medical Leave Act ("FMLA"). Topics covered include:
• Intermittent Leave or Reduced Leave Schedule
• Transfer to an "Alternative Position"
• Reinstatement & Equivalent Position
• Limits on Reinstatement Rights
• Overview of the ADA
• Conflicts between the ADA and FMLA
DISCLAIMER:
By using this site and accessing the information presented by CowanPerry, PC., you understand that there is no attorney client relationship between you and CowanPerry, PC. The site and information contained therein should not be used as a substitute for competent legal advice from a licensed professional attorney in your state.
The information contained on this site is summary in nature and does not include all conditions, limitations, or exceptions that may be applicable to a particular situation. Every effort has been made to present current information without inaccuracies; however, errors, additions, deletions, and changes in the laws or procedures may occur and could make the information out of date or inaccurate. CowanPerry, PC does not assume any liability whatsoever for the "up-to-dateness", accuracy and completeness of the information.
"Families First Coronavirus Response Act"NonprofitHR
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
See more resources in Nonprofit HR's Coronavirus Digital Information Portal. www.nonprofithr.com/covid19
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.
This is a complete guide to FMLA, including qualifying factors, notice requirements, certification, calculating and tracking leave, employer responsibilities, and additional resources.
The Family and Medical Leave Act (FMLA) provides up to 12 weeks of unpaid leave per year for family and medical reasons to eligible employees at employers with 50 or more employees.
Under FMLA, employees are entitled to return to their same or an equivalent job at the end of their FMLA leave and retain their group health insurance coverage. FMLA also provides certain military family leave entitlements for eligible employees.
As businesses reel from the impact of COVID 19, both employers and employees face a crunch. The federal government, therefore, has provided some additional employer tax credits to ensure that employers are encouraged to keep employees on payroll via these credits.
03.18.2020 COVIN 19 HR Compliance Update from Meadows Resources. All things up to date on compliance with OSHA, FMLA, H.R. 6201 for traditional and remote workers.
ALL EYES ON RAFAH BUT WHY Explain more.pdf46adnanshahzad
All eyes on Rafah: But why?. The Rafah border crossing, a crucial point between Egypt and the Gaza Strip, often finds itself at the center of global attention. As we explore the significance of Rafah, we’ll uncover why all eyes are on Rafah and the complexities surrounding this pivotal region.
INTRODUCTION
What makes Rafah so significant that it captures global attention? The phrase ‘All eyes are on Rafah’ resonates not just with those in the region but with people worldwide who recognize its strategic, humanitarian, and political importance. In this guide, we will delve into the factors that make Rafah a focal point for international interest, examining its historical context, humanitarian challenges, and political dimensions.
Military Commissions details LtCol Thomas Jasper as Detailed Defense CounselThomas (Tom) Jasper
Military Commissions Trial Judiciary, Guantanamo Bay, Cuba. Notice of the Chief Defense Counsel's detailing of LtCol Thomas F. Jasper, Jr. USMC, as Detailed Defense Counsel for Abd Al Hadi Al-Iraqi on 6 August 2014 in the case of United States v. Hadi al Iraqi (10026)
NATURE, ORIGIN AND DEVELOPMENT OF INTERNATIONAL LAW.pptxanvithaav
These slides helps the student of international law to understand what is the nature of international law? and how international law was originated and developed?.
The slides was well structured along with the highlighted points for better understanding .
WINDING UP of COMPANY, Modes of DissolutionKHURRAMWALI
Winding up, also known as liquidation, refers to the legal and financial process of dissolving a company. It involves ceasing operations, selling assets, settling debts, and ultimately removing the company from the official business registry.
Here's a breakdown of the key aspects of winding up:
Reasons for Winding Up:
Insolvency: This is the most common reason, where the company cannot pay its debts. Creditors may initiate a compulsory winding up to recover their dues.
Voluntary Closure: The owners may decide to close the company due to reasons like reaching business goals, facing losses, or merging with another company.
Deadlock: If shareholders or directors cannot agree on how to run the company, a court may order a winding up.
Types of Winding Up:
Voluntary Winding Up: This is initiated by the company's shareholders through a resolution passed by a majority vote. There are two main types:
Members' Voluntary Winding Up: The company is solvent (has enough assets to pay off its debts) and shareholders will receive any remaining assets after debts are settled.
Creditors' Voluntary Winding Up: The company is insolvent and creditors will be prioritized in receiving payment from the sale of assets.
Compulsory Winding Up: This is initiated by a court order, typically at the request of creditors, government agencies, or even by the company itself if it's insolvent.
Process of Winding Up:
Appointment of Liquidator: A qualified professional is appointed to oversee the winding-up process. They are responsible for selling assets, paying off debts, and distributing any remaining funds.
Cease Trading: The company stops its regular business operations.
Notification of Creditors: Creditors are informed about the winding up and invited to submit their claims.
Sale of Assets: The company's assets are sold to generate cash to pay off creditors.
Payment of Debts: Creditors are paid according to a set order of priority, with secured creditors receiving payment before unsecured creditors.
Distribution to Shareholders: If there are any remaining funds after all debts are settled, they are distributed to shareholders according to their ownership stake.
Dissolution: Once all claims are settled and distributions made, the company is officially dissolved and removed from the business register.
Impact of Winding Up:
Employees: Employees will likely lose their jobs during the winding-up process.
Creditors: Creditors may not recover their debts in full, especially if the company is insolvent.
Shareholders: Shareholders may not receive any payout if the company's debts exceed its assets.
Winding up is a complex legal and financial process that can have significant consequences for all parties involved. It's important to seek professional legal and financial advice when considering winding up a company.
How to Obtain Permanent Residency in the NetherlandsBridgeWest.eu
You can rely on our assistance if you are ready to apply for permanent residency. Find out more at: https://immigration-netherlands.com/obtain-a-permanent-residence-permit-in-the-netherlands/.
2. WHO WE ARE
Ali Tozier, Esq.
atozier@mpmlaw.com
Sage Friedman, Esq.
sfriedman@mpmlaw.com
Stacey Neumann, Esq.
sneumann@mpmlaw.com
3. THE FAMILIES FIRST CORONAVIRUS RESPONSE ACT
OVERVIEW
The FFCRA requires Employers with fewer than 500 employees to provide
emergency with paid sick leave [the Emergency Paid Sick Leave Act (“EPSLA”)]
and family leave [the Emergency Family and Medical Leave Expansion Act
(“EFMLEA”)] to employees grappling with the impact of COVID-19.
These two types of leave (Family Leave and Sick Leave) may both be taken, and the
order doesn’t matter.
The FFCRA applies April 1, 2020 through December 31, 2020, and employers will
be reimbursed.
Employers with 500 or more employees are encouraged to provide the same leave.
They will not be reimbursed.
4. THE FAMILIES FIRST CORONAVIRUS RESPONSE ACT
OVERVIEW
Employees terminated/ furloughed before April 1,
2020, or who get terminated/ furloughed after April 1,
2020 are not entitled to paid leave.
5. NEW LEAVE NOTICE
The Notice is available free and online here:
www.dol.gov/sites/dolgov/files/WHD/posters/FFCRA_P
oster_WH1422_Non-Federal.pdf
Employers must place the Notice in a conspicuous place, so
their employees can see it.
Employers may satisfy this requirement by emailing or direct
mailing this notice to employees, or posting this notice on
an employee information internal or external website.
Employers are not required to post this notice in multiple
languages, but the Department of Labor (Department) is
working to translate it into other languages.
6. FAMILIES FIRST PAID EMERGENCY SICK LEAVE
The Emergency Paid Sick Leave Act (“EPSLA”) is part of FFCRA -
Division E of regulations.
Employers must provide two weeks of Employee Paid Sick
Leave (EPSL) (= 10 days/80 hours for full-time employees) for
any of the 6 qualifying reasons.
Employers are responsible for payment but can get tax credits to
recoup funds used to pay for this Sick Leave.
7. FAMILIES FIRST PAID EMERGENCY SICK LEAVE
Employers
All employers with fewer than 500 employees must comply.
Small Business Exemption for Sick Leave only applies
to child-care related sick leave – NO exemption
otherwise.
May not apply to healthcare workers and emergency
workers depending on their employer.
8. FAMILIES FIRST PAID EMERGENCY SICK LEAVE
Employees
All employees eligible regardless of length of
employment.
Includes seasonal and temporary employees!
Full-time employees are eligible for 80 hours of leave (or
2 weeks).
Part-time employees are eligible for the number of hours
of leave that those employees worked on average over a
two-week period.
9. THE 6 QUALIFYING CONDITIONS FOR PAID SICK LEAVE (EPSLA)
First 3: Impacts of COVID-19 individually on Employee
1. Is Employee subject to a Federal, State, or local quarantine or isolation order related to
COVID-19?
2. Has Employee been advised by a health care provider to self-quarantine?
3. Is the Employee experiencing COVID-19 symptoms and seeking a medical diagnosis?
Second 3: Has the Employee been caring for someone else due to COVID-19?
4. Is the Employee caring for an individual subject to an order described in (1) or self-
quarantine as described in (2)?
5. Is the Employee caring for his or her child whose school or place of care is closed (or
child care provider is unavailable) due to COVID-19 related reasons?; or
6. Is the Employee experiencing any other substantially-similar condition specified by the
U.S. Department of Health and Human Services?
10. PAYMENT UNDER EACH OF THE 6 CONDITIONS
Payment is the GREATER of Employee’s regular rate or the minimum wage rate
First 3: Impacts of COVID-19 individually on Employee
100% of pay (up to $511 daily and $5,110 total)
Second 3: Has the Employee been caring for someone else due to COVID-
19?
2/3 of pay (up to $200 daily and $2,000 total)
11. ENTITLEMENT TO PAID SICK LEAVE (EPSL)
Employees are not entitled to Sick Leave at
termination under EPSL.
If an employee does not use all of her Sick or
Family Leave for one qualifying event, the employee
can bank the time to use at a later qualifying date.
FFCRA no longer is in effect after December 31,
2020, unless it gets extended.
12. EMPLOYERS CANNOT FORCE EMPLOYEES TO USE OTHER PAID LEAVE
Employers may not require employees to use other forms of paid
leave prior to use of EPSL.
For employers with existing paid sick or other leave policies, EPSL is
in addition to such paid leave.
Covered employers are prohibited from modifying any paid leave
policies to avoid being subject to this requirement.
Employers may not require the employee to identify a replacement
employee in order to take paid sick leave.
13. ANTI-RETALIATION PROVISIONS APPLY
EPSL contains anti-retaliation provisions and
imposes penalties for denial of EPSL in
accordance with the FLSA.
Use caution if employees request additional
unpaid leave for COVID-19 reasons after
using up their leave options.
14. THE EMERGENCY FAMILY AND MEDICAL LEAVE EXPANSION
ACT (“EFMLEA”)
FFCRA also amends the Family and Medical Leave Act
(“FMLA”) to provide for an expansion of eligibility for
leave for certain employees and provides for payments
to employees taking unpaid leave for childcare purposes
due to the COVID-19 outbreak.
Employers are responsible for payment but can get tax
credits to recoup funds used to pay for this Family
Leave.
15. UNDERSTANDING THE FAMILY/MEDICAL LEAVE ACT (EFMLEA)
EFMLEA Much More Expansive Than FMLA
FMLA does not apply to employers with less than 50 employees.
FMLA only applies to employees who have worked a specified
number of hours and been employed for over a year.
EFMLEA applies to all employers with fewer than 500 employees.*
Applies to employees who have been employed for at least 30
days. (Employees do not have to have worked all 30 days.)
*Small Business (less than 50 employees) may qualify for exemption.
16. UNDERSTANDING THE FAMILY/MEDICAL LEAVE ACT (EFMLEA)
EFMLEA
Qualifying Event – Employee is unable to work OR
telework due to school/daycare closure related to
COVID-19.
17. UNDERSTANDING THE FAMILY/MEDICAL LEAVE ACT (EFMLEA)
First 2 weeks can be UNPAID and for the remaining 10 weeks, an
individual can receive paid leave calculated at:
2/3 of regular pay up to $200/day up to $10,000 in the
aggregate.
Employers can allow (but not require) employees to use paid
accrued time during 1st 10 days.
Employees eligible under category 5 of EPSLA for paid first 2 weeks
= overlap.
EFMLEA could be on top of those paid two weeks, for a total of
12 weeks paid.
18. HEALH CARE WORKERS AND
FEDERAL WORKERS
Employers may exclude of healthcare providers and
emergency responder employees from the (Family Leave)
EFMLEA and the (Sick Leave) EPSLA.
The EFMLEA (Family Leave) doesn’t apply to most federal
workers. (It depends on whether federal workers are covered
under Title I or Title II of the Family Medical Leave Act
(“FMLA”)).
The EPSLA (Sick Leave) does apply to federal workers.
19. HOW TO CALCULATE HOURS WORKED
(SICK AND FAMILY LEAVE)
Hours in agreed-upon schedule will control
Average of hours per day that the employee worked
over the previous 6-month period.
If no agreement and worked less than 6 months,
average of the total time worked.
20. FFCRA: DOCUMENTATION
Employers need documentation to get reimbursed from
government.
Employers are not required to provide leave to their employees if
the employees do not submit materials sufficient to support the
applicable tax credit.
Caution! If supporting documentation is readily available (i.e. A
public Stay-At-Home Order), there is no need for the employer to
require employees to provide it. But keep for records.
DOL has issued some guidance & references upcoming IRS
guidance for more. Refers to relying on advice of “health care
providers” who a permitted to issue a certification.
21. DOCUMENTATION EXAMPLES
Examples:
Notice posted on a government, school, or day care website about a closure
Notice published in a newspaper or online
Email from an employee or official of a school, place of care, or child care provider
Medical documentation (not necessarily required, but get if you can)
Email or text from a healthcare provider
Voicemail.
Save copies of applicable email and text message exchanges with employees.
Verbal conversations relating to FFCRA or other types of leave should be memorialized
in written form and kept in employee files.
22. JOB PROTECTION
Same Requirement as FMLA – employee comes back to same
position.
But exception for employer with fewer than 25 employees AND:
the position held by the employee when the leave
commenced does not exist due to economic conditions, or
other changes in operating conditions of the employer.
Employers must first make reasonable efforts to restore the
employee to an equivalent position with equivalent employment
benefits, pay, and other terms and conditions of employment.
23. LAW IS NOT RETROACTIVE
If you provided benefits to
employees before April 1st you are
not eligible for tax credits.
This Photo by Unknown Author is licensed under CC BY-SA-NC
24. CAN EMPLOYEES TAKE PAID INTERMITTENT LEAVE WHILE
TELEWORKING?
SICK LEAVE:
Yes if teleworking and
agreement is made (get
in writing!)
FAMILY LEAVE:
Yes
Intermittent leave while teleworking can be
taken in increments, as long as employer and
employee agree.
25. CAN EMPLOYEES TAKE PAID INTERMITTENT LEAVE WHILE AT
WORKSITE?
SICK LEAVE:
Depends on reason for leave:
Yes if related to child-care
only
Must be taken in full-day
increments only
No otherwise
FAMILY LEAVE:
Yes
26. SMALL BUSINESS EXEMPTION
Employers with less than 50 employees may apply for an
exemption to the EFMLEA (family leave).
Exemption for EPSLA (sick leave) only child-care related
leave.
Not an automatic exemption – requires an application.
Exemption for when compliance with FFCRA will jeopardize the
business’ viability.
27. QUALIFICATIONS FOR SMALL BUSINESS EXEMPTION
The Small Business Exemption to Family Leave and Sick Leave (for childcare
related reasons) may apply if offering leave would:
Cause the business to exceed its financial capacity and cease operating.
Risk the viability of the business due to the absence of employees
with essential specialized skills, knowledge of the business, and key
responsibilities.
Leave the business without a sufficient willing, able, and qualified
workforce to continue operating.
28. SMALL BUSINESS EXEMPTION
GATHER SUPPORTIVE DOCUMENTATION
Start gathering support for the requirements on the proceeding slides.
Do not send anything into the DOL yet.
Mechanism for how to apply for exemption still unclear.
29. WHO PAYS FOR THIS LEAVE?
Both Sick Leave (EPSL) and Family Leave (PHEL) are paid for through a fully refundable
payroll tax credit up to the maximum amount for each type of leave based on what the
employer spends.
Employer will be reimbursed dollar for dollar up to the maximum benefits per employee:
Maximum Sick Leave benefit for each employee would be for wages up to $511 per day
while the employee is receiving EPSL to care for themselves, or $200 per day if the
EPSL is to care for an individual or to provide care for a child due to school or childcare
closures.
Maximum Family Leave benefit (PHEL) for each employee is up to $200 per day or
$10,000 in the aggregate.
30. PAYROLL TAX CREDIT
Employers can offset the cost of providing leave immediately against the
employer’s payroll tax withholding obligations (including employee
contribution).
Example: If an eligible employer paid $5,000 in sick leave and is otherwise
required to deposit $8,000 in payroll taxes, including taxes withheld from all
its employees, the employer could use up to $5,000 of the $8,000 of taxes it
was going to deposit for making qualified leave payments. The employer
would only be required under the law to deposit the remaining $3,000 on its
next regular deposit date.
31. IRS EXPEDITING PROCESSING OF
REFUND REQUESTS
Employers that spend more on providing leave than their payroll tax
withholdings provide for will be able to file an accelerated or expedited
request for a refund.
Example: If an eligible employer paid $10,000 in sick leave and was required
to deposit $8,000 in taxes, the employer could use the entire $8,000 of taxes
in order to make qualified leave payments and file a request for an accelerated
credit for the remaining $2,000.
IRS has not yet released the forms involved, but publically committed to a two-
week expedited processing timeframe.
32. PAYROLL TAX CREDIT – SELF EMPLOYED
Self-employed persons are eligible for these benefits
any leave benefits used will be paid for through reduced
estimated payments of the self-employed person’s
federal income taxes.
33. PAYCHECK PROTECTION PROGRAM (PPP)
Program Overview
The Paycheck Protection Program comes from the federal government’s U.S. Small Business
Administration (“SBA”).
Designed to provide a direct incentive for small businesses to keep their workers on the
payroll.
Each small business may “borrow” 2.5 times its average monthly payroll costs over the 12
months prior to the date of the application, and those funds can be accepted tax-free.
SBA will forgive the loans if all employees are kept on the payroll for eight weeks and
the money is used for payroll, rent, mortgage interest, or utilities.
The Paycheck Protection Program will be available through June 30, 2020.
34. PAYCHECK PROTECTION PROGRAM (PPP)
Funds
Funds delivered by financial institution.
You should consult with your local lender as to
whether it is participating in the program.
Lenders may begin processing loan applications as
soon as April 3, 2020.
35. OTHER PROGRAMS
Small Business Administration Economic Injury Disaster Loan. Learn more.
Finance Authority of Maine Covid-19 Relief Interim SBA Finance Loan
Program. Learn more.
Finance Authority of Maine Covid-19 Relief Business Direct Loan Program.
Learn more.
SBA Expanded Emergency Economic Injury Disaster Loan (EIDL). Learn more.
SBA Loan Payment Subsidy Program. Learn more.
https://www.mpmlaw.com/economic-relief-for-businesses/
36. OTHER PROGRAMS
IRS Tax Credits & Benefits for Businesses
Employee Retention Credit
Payroll Tax Deferment
Net Operating Losses
Acceleration of AMT Credits
Increased Limit of Interest Expense
Accelerated Depreciation for Property Improvements
https://www.mpmlaw.com/economic-relief-for-businesses/
37. OTHER PROGRAMS
Federal Reserve Direct Lending Programs
Main Street Business Lending Program
Primary Market Corporate Credit Facility
Secondary Market Corporate Credit Facility
Term Asset-Backed Securities Loan Facility
A number of banks are offering relief to customers at this time.
https://www.mpmlaw.com/economic-relief-for-businesses/
38. CONTACT
Do not hesitate to reach out to us. We can help.
Ali Tozier, Esq.
atozier@mpmlaw.com
Sage Friedman, Esq.
sfriedman@mpmlaw.com
Stacey Neumann, Esq.
sneumann@mpmlaw.com
40. DO YOU HAVE PAY LEAVE AT TERMINATION?
FFCRA Leave:
NO
Other Accrued Leave:
MAYBE:
- Yes if you normally pay your employees upon separation
from employment and/of if you handbook says so
- No if you do not normally pay for it and your handbook
does not state otherwise.
41. ARE EMPLOYEE JOBS PROTECTED?
Furlough/Termination/Layoff:
No job protection
FFCRA Leave:
Job protection absent exemptions discussed
previously
42. WILL EMPLOYEES BE ABLE TO USE FMLA AFTER FFCRA LEAVE?
It depends.
For employer covered by the FMLA prior to April 1, 2020: employee can only use 12
weeks total of regular FMLA leave (including under the FFCRA) during a 12-month
period under the FMLA.
EPSLA (sick leave) is counted separately.
Example: assume an employee is eligible for preexisting FMLA leave and took two
weeks of such leave in January 2020 to undergo and recover from a surgical
procedure. The employee therefore has 10 weeks of FMLA leave remaining. Because
expanded family and medical leave is a type of FMLA leave, the employee would be
entitled to take up to 10 weeks of expanded family and medical leave, rather than 12
weeks.
43. WILL EMPLOYEES UNDER STAY AT HOME/SHELTER IN PLACE ORDER
BE ELIGIBLE UNDER PAID SICK LEAVE UNDER THIS ACT?
Yes – if teleworking is not available.
Employee subject to government quarantine or
isolation for COVID-19 – qualifying event.
But if you close your business and employees are
terminated/furloughed due to COVID-19, you
are not required to pay employees.
Employees are eligible for unemployment.
44. IS OVERTIME INCLUDED WHEN CALCULATING PAY?
Yes, if an hourly employee was normally
scheduled to work more than 40 hours per week,
it would be the normal hours per week.
However, cap is still 80 hours.
45. HOW IS A “PART-TIME EMPLOYEE” DEFINED?
For purposes of the Emergency Paid Sick Leave Act, a part-
time employee is an employee who is normally scheduled to
work fewer than 40 hours per week.
In contrast, the Emergency Family and Medical Leave
Expansion Act does not distinguish between full- and part-time
employees, but the number of hours an employee normally
works each week affects the amount of pay the employee is
eligible to receive.
46. DO EMPLOYEES STILL RECEIVE BENEFITS WHILE ON PAID SICK
LEAVE?
Yes. Employees on Family Leave and Sick
Leave should still be receiving normal benefits
as if they were still at work. This includes
health care benefits.