This one-pager provides a basic requirements summary of the Emergency Paid Sick Leave (EPSL) and Emergency Family and Medical Leave Expansion Act (EFMLA) under the Families First Coronavirus Response Act (FFCRA).
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.
