Paying Employees During the Coronavirus (COVID-19) Pandemic

Health & Wellness
Compensation Planning

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During the Coronavirus (COVID-19) pandemic, the Centers for Disease Control and Prevention (CDC) is recommending individuals who are sick, or have been exposed to others who are sick, stay home to prevent further spread of the virus.

Employers can use these guidelines to navigate compensating employees who are unable to work, or transition to remote work, for a period of time, due to the need to quarantine or due to a shutdown/layoff by the employer as a result of the Coronavirus (COVID-19). For purposes of these guidelines, the term “paid time off” broadly covers the various benefits provided by employers such as: vacation, employer provided paid sick leave, PTO, and paid personal leave.

The Families First Coronavirus Response Act (FFCRA) mandated benefits expired as of December 31, 2020. The American Rescue Plan Act (ARPA) signed by President Biden on March 11, 2021 did not extend FFCRA; rather, covered employers can voluntarily provide the benefits under FFCRA (with additional qualifying reasons) from April 1, 2021 through September 30, 2021 and take the associated tax credit.

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