Employers May Extend Paid Leave Under Families First Coronavirus Response Act
Employers previously covered by Families First Coronavirus Response Act (the “Act”) now have the option to voluntarily extend the paid leave provisions of the Act to employees in 2021. The Act provides certain employees with emergency paid sick leave (EPSL) and emergency leave under the Family and Medical Leave Act (EFMLA) that expired December 31, 2020.
Employers may voluntarily choose to extend the EPSL or the EFMLA or both to employees through March 31, 2021. Employers who choose to do so may also take the associated tax credits provided to employers under the Act.
The extended paid leave provisions are still subject to the same qualifying reasons and the same maximums. In other words, if an employee exhausted all available leave under EPSL and EFMLA in 2020, the employee is not entitled to additional paid leave under the Act in 2021. However, if the employer has chosen to extend the paid leave provisions of the Act, the employee may carry over any unused EPSL or EFMLA through March 31, 2021.
All Department of Labor guidance on the Families First Coronavirus Response Act can be found at dol.gov.