There's no shortage of human resources questions these days. In addition to a mountain of other concerns, businesses are actively juggling new compliance guidelines, government regulations, and real-world concerns related to employees who are both afraid of becoming sick with COVID-19 and of losing their source of income. When it comes to addressing the new rules associated with coronavirus, unfortunately, there is not a one-size-fits-all solution - especially when dealing with the human element. As you can expect, our human resources consulting services team has been working overtime fielding a range of questions from businesses on the front lines battling up-to-the-minute COVID-19 challenges. During this session of our "What Is Life After Coronavirus?" webinar series, we will address specific HR scenarios and common questions businesses like yours are facing in the hopes of providing you with the guidance you need when it comes to tackling the really tough situations. During this hour-long webinar, you will hear case studies related to: - Unemployment - FFCRA - CARES Act - New DOL Workplace Safety Resources & CDC Recommendations You can learn more about Rea & Associates is addressing the current COVID-19 crisis and how our experts are helping businesses overcome the challenges being faced as a result of coronavirus. Visit https://www.reacpa.com/coronavirus to access our dedicated resource center. You can also access past sessions in our "What Is Life After Coronavirus?" webinar series at https://www.reacpa.com/COVID19-webinar-series. Stay safe out there. As more information, recommendations, and mandates are revealed daily, we will make every effort to ensure that the insight provided during this webinar will be current and current at the time this webinar is presented. Rea & Associates' HR consulting services are based on the best knowledge of non-attorney specialists. Rea & Associates does not provide legal advice. You are encouraged to consult with legal counsel of your choice prior to implementing policies and procedures.

2. Agenda
• CARES Act – Updates
• EFMLEA & EPSLA Documentation/Forms
• Scenarios & Common Questions
• Unemployment – Return to Work Best Practices
• Safety – Return to Work – CDC Requirements
• Resources

3. CARES Act
(Coronavirus Aid, Relief and Economic Security)
• Family stimulus checks
• $1,200 for individuals; $2,400 for a married couple
• Based on income
• Checks are nontaxable
• Will be distributed by December 31, 2020
• www.irs.gov/coronavirus/economic-impact-
payments
Updates - HR Scenarios & Common Questions

4. CARES Act
• $349 billion loan program for small businesses
• SBA Payroll Protection Program (PPP)
• Funds are depleted
• (Pending) additional coronavirus relief
Updates - HR Scenarios & Common Questions

5. CARES Act
• Paycheck Protection Program (PPP)
• Loan Forgiveness
• When does the 8-week period begin?
• Acceptable use of loan proceeds
• Payroll, health care benefits, mortgage interest payments,
rent, utilities
• Restrictions
• 75% of loan proceeds used for payroll costs
• What if I already laid off my employees?
Updates - HR Scenarios & Common Questions

6. CARES Act
• “Federal Pandemic Unemployment Compensation”
(FPUC)
• Massive $250 billion boost to unemployment insurance
• Individuals can apply immediately, so eliminates waiting
period
• Expands eligibility to those who typically would not qualify for
unemployment benefits: self-employed workers, independent
contractors, those who haven’t hit the minimum hours for
benefits.
• Offers workers an additional $600 a week, in addition to what
state unemployment programs pay.
• Will extend benefits an additional 13 weeks to allow
individuals to be eligible for a total of 39 weeks.
Updates - HR Scenarios & Common Questions

7. CARES Act
• “Federal Pandemic Unemployment Compensation”
(FPUC)
• Department of Labor (DOL) released guidelines April 6
• Ohio is working to build the site/system for self-
employed individuals
• Online early application process will be available by the end of
this week
• Applications will not begin to be processed until May 15
• By the end of this week, ODJFS will begin processing
the additional $600 FPUC benefit
Updates - HR Scenarios & Common Questions

8. Other Employment-Related News
• Supplemental Unemployment Benefits (SUB) Plans
• Alternative to traditional severance
• Separation payments are treated as “benefits” rather than “wages”
• Tax-exempt plan to maintain income for displaced employees
while providing cost-savings to the employer
• Offset by the amount of State Unemployment benefit
• Since not considered wages, payments are exempt from
payroll taxes (FICA, FUTA, and SUI)
• Reduces costs for the employer / Increases payment for
displaced employees
Updates – HR Scenarios & Common Questions

9. Other Employment-Related News
• Supplemental Unemployment Benefits (SUB) Plans
Updates – HR Scenarios & Common Questions
“Base”
Employer
Payment
FICA Taxes FUTA,
SUTA
State UI
Benefit
Benefit to
Employee
Cost to
Employer
No
Separation
Benefits
$0 $0 $0 $500 $500 $0
Severance
Benefit
$1,250 $96 $34 $1,154 $1,380
SUB Plan $680 $0 $0 $570 $1,250 $680

10. Other Ohio Employment-Related News
• Governor DeWine’s request to the Ohio Bureau of
Workers’ Compensation to send $1.6 billion in
dividends this Spring to ease the impact that COVID-19
has had on our economy and business community.
• Approved by the Ohio BWC’s Board of Directors on
April 10
Updates – HR Scenarios & Common Questions

11. Families First Coronavirus Response Act
• Employers need to document and retain
FFCRA leave request forms for at least 4 years from
date of leave.
• Does your organization have a FFCRA leave request
forms?
• Has your organization provided employees with notice
regarding the new FFCRA regulations?
Updates - HR Scenarios & Common Questions

12. Families First Coronavirus Response Act
• What documentation is required for leave requests?
• https://www.irs.gov/newsroom/covid-19-related-tax-
credits-for-required-paid-leave-provided-by-small-
and-midsize-businesses-faqs
• Employees need to request leave and follow
company FFCRA policy leave request procedures.
Updates - HR Scenarios & Common Questions

13. Best Practices Recalling Employees
• The increased employment compensation has
provided an opportunity for individuals to make more
staying home.
• Any employee who is currently on unemployment and
who is recalled, but refuses to return can be subject to
Unemployment Compensation fraud.
• National issue, as employers are now able to begin
recalling some workers.
• What can an employer do?

14. Best Practices Recalling Employees
• Employers can recall at any time laid off
employee(s) who are currently on
unemployment.
1. The employer should verbally inform the
employee(s) of the need to return and the
expected date for return.
2. The employer should also provide a “Written
Recall Letter” stating the employees is being
recalled to work. Also, ensure the letter provides
the expected return date.

15. Best Practices Recalling Employees –
Unemployment
3. This letter should be mailed to employee(s) home
or sent certified to ensure documentation of the
recall.
4. Letter should also be sent to the http://jfs.ohio.gov/
claim site along with the original unemployment
determination letter received by organization.
5. Employers need to ensure they are following the
eligibility criteria for administration of leaves and
eligibility if applicable.

16. Common Scenarios/Questions
1. May I collect unemployment insurance benefits for
time in which I receive pay for paid sick leave
and/or expanded family and medical leave?
• No. If your employer provides you paid sick leave or
expanded family and medical leave, you are not eligible
for unemployment insurance. However, each State has its
own unique set of rules; and DOL recently clarified
additional flexibility to the States (UIPL 20-10) to extend
partial unemployment benefits to workers whose hours or
pay have been reduced.

17. Common Scenarios/Questions
2. An employee has been on Family Medical Leave
(FMLA) since March 1, 2020 due to his own serious
health condition. Since they are on FMLA does they
qualify for the FMLEA and EFMLA?
No. Any individuals currently off work on FMLA need to remain
based on continued eligibility and authorization from physician.
Previous FMLA regulations allow for 12 weeks total leave.

18. Common Scenarios/Questions
3. The employer can require employees to utilize
any paid time off prior to any FEMLA or EFMLEA
correct?
• This is incorrect.
• Employees taking leave covered by the Families First
Coronavirus Relief Act (FFCRA) due to COVID-19 may not
be required to use existing paid time off before using the
emergency paid sick time provided under the law.
• Employees may choose to use available paid time off during
the first 10 days of leave under the Emergency Family and
Medical Leave Expansion Act to care for a child whose
school or place of care is closed; however, an employer
cannot require an employee to do so.

19. Common Scenarios/Questions
4. How do employers with CBA’S (Collective
Bargaining Agreements) ensure compliance
with FFCRA leaves?
• You may satisfy your obligations under the Emergency
Paid Sick Leave Act by making contributions to a
multiemployer fund, plan, or other program in accordance
with your existing collective bargaining obligations.
• Contributions must be based on the hours of paid sick
leave to which each of your employees is entitled under
the Act based on each employee’s work under the
multiemployer collective bargaining agreement.

20. Common Scenarios/Questions
• Such a fund, plan, or other program must allow
employees to secure or obtain their pay for the related
leave they take under the Act. An employer may satisfy its
legal obligations under both Acts by making appropriate
contributions to such a fund, plan, or other program based
on the paid leave owed to each employee.
• The employer may satisfy its obligations under both Acts
by other means, provided they are consistent with its
bargaining obligations and collective bargaining
agreement.

21. Common Scenarios/Questions
5. Are married employees working for the same
company able to request EFMLEA?
• The FFCRA regulations are vague in this area.
• Currently states an employee is able to take leave
“due to a need for leave to care for his/her child”
• DOL may decide to split the 12 week leave between
parents.
• Best practice to consult legal counsel regarding
these leave requests.

22. Common Scenarios/Questions
6. The sixth criteria for EPSLA eligibility is vague,
How do employers know what is covered?
• “experiencing another substantially similar condition
specified by the Secretary of Health and Human
Services”
• Interpretation is some future Covid-19 condition
in the future, as announced by Department of Health
Services may qualify for leave.
• This has yet to be identified, therefore, employer
does not need to grant leave based on the criteria
at this time.

23. Common Scenarios/Questions
7. Can employee refuse to return to work based
on fear of contracting Covid-19 virus?
• Per OSHA – Employees are entitled to refuse work
if they feel imminent danger.
• https://www.osha.gov/right-to-refuse.html

24. Employer Safety Regulations
• Employees are continuing to report back to work.
• Employers should continue to focus on providing
safe workplace for employees and customers.

25. Employer Safety Regulations
• Employers should continue to focus on providing
safe workplace for employees and customers.
• Follow CDC guidelines to provide safe workplaces.
• Social Distancing
• https://www.cdc.gov/coronavirus/2019-ncov/prevent-getting-
sick/social-distancing.html
• Face Mask & PPE
 https://www.cdc.gov/coronavirus/2019-ncov/prevent-getting-
sick/cloth-face-cover.html

26. Employer Safety Regulations
• Cleaning & Sanitation
• https://www.cdc.gov/coronavirus/2019-
ncov/community/index.html

27. Employer Resources
• Rea & Associates- https://www.reacpa.com/service/covid-19-
resource-center/
• Gov. DeWine, Lt. Gov. Husted – http://www.ohiochannel.org/
Daily video briefing and Executive Orders
• ODH – https://coronavirus.ohio.gov/wps/portal/gov/covid-
19/homew
• CDC – https://www.cdc.gov/
• SHRM – https://www.shrm.org/
FFCRA, EFMLEA, EPSLA Updates, CARES,
SharedWork & Resources

28. Employer Resources
• OSHA – https://www.osha.gov
• Unemployment: http://www.jfs.ohio.gov/
• USDOL – www.dol.gov
• IRS - https://www.irs.gov/newsroom/covid-19-related-
tax-credits-for-required-paid-leave-provided-by-small-
and-midsize-businesses-faqs
FFCRA, EFMLEA, EPSLA Updates, CARES,
SharedWork & Resources

29. Questions?
Renee West, SHRM-SCP
senior manager
HR consulting services
Rea & Associates
330.308.6818
renee.west@reacpa.com
Understanding Employer Compliance And Safety
Darlene Finzer, CPA, CSA, QKA
Principal
Director of Later Life Planning Services
Rea & Associates
330.308.6867
darlene.finzer@reacpa.com