On March 18, 2020, President Donald Trump signed into law a coronavirus relief package, called the Families First Coronavirus Response Act (FFCRA), which includes provisions for paid emergency leave (the Emergency Paid Sick Leave Act) and the Emergency Family and Medical Leave Expansion Act (EFMLA). The Act became effective on April 1, 2020 and ended on December 31, 2020.
While mandated benefits under FFCRA ended on December 31, 2020, covered employers can voluntarily provide paid sick and family leave benefits (if FFCRA was not already exhausted by employees in 2020) through March 31, 2021 and take the associated tax credit, as long as their policy uses the same daily limits and eligibility requirements from the FFCRA framework. This extended tax credit was part of The Consolidated Appropriations Act, 2021, signed on December 27, 2020 (NOTE: public employers are not considered covered under these extended tax credits).
MRA has compiled a list of questions and answers to help members with navigating and managing though these requirements.