This sample policy can be used to address leaves of absences due to the impact of COVID-19. This may be put in place temporarily to stay flexible and accommodating to the needs of the business and employees. This should be adapted to fit your organization. While mandated benefits under FFCRA end on December 31, 2020, covered employers can voluntarily provide these benefits (if not already exhausted by employees) through March 31, 2021 and take the associated tax credit. The same daily limits and eligibility requirements apply.