最近的联邦立法为一些企业的员工提供了带薪休假的选择. 这些企业现在被要求为与covid -19相关的缺勤提供某些福利. 以下是围绕新法律的几个常见问题.

What is the Families First Coronavirus Response Act?

The act was signed into law March 18, 2020, and, among other things, 扩大紧急带薪病假和紧急家庭医疗假. The act is effective April 1, 2020, and applies to leave taken between April 1, 2020, and December 31, 2020.

Who does the act apply to?

Generally, if you employ fewer than 500 employees, 你是雇主，必须提供带薪病假和扩展的家庭和医疗假. 雇员人数在500人以上的私营企业不受该法案的约束. 雇员少于50人的某些雇主可以不受该法案要求提供某些带薪病假和扩大的家庭和医疗假的限制, which is discussed in more detail below.

What does the act provide?

With few exceptions, if you employ fewer than 500 employees, you are an employer that must comply with the law. 该法规定了两种休假:紧急病假和延长家庭医疗假.

Emergency Sick Leave

所有雇员如因下列原因不能工作，可立即请10天紧急病假:

  1. The employee is subject to a federal, state, 或与COVID-19相关的当地检疫或隔离令
  2. 由于与COVID-19有关的担忧，卫生保健提供者2021十大正规彩票app该员工进行自我隔离
  3. 该员工出现COVID-19症状，正在寻求医疗诊断
  4. 雇员正在照顾一个受联邦法律约束的人, state, or local quarantine order, 或者由于担心与COVID-19有关，2021十大正规彩票app个人进行自我隔离
  5. 如果孩子的学校或托儿机构因COVID-19预防措施而关闭，或孩子的护理提供者无法使用，则员工照顾员工的儿子或女儿
  6. 雇员正在经历卫生与公众服务部规定的任何其他实质类似的疾病.

为自我护理休假的员工(如上1-3所述)有资格获得每日最高511美元和5美元的正常工资,110 total. 请病假照顾他人(如上文第4-6条所述)的员工有资格获得正常工资的三分之二，最高可达每天200美元和2美元,000 total.

Extended FMLA

Additionally, 如果孩子的学校或日托机构因COVID-19预防措施而关闭或无法提供服务，如果员工照顾儿子或女儿，已受雇至少30天的员工可以申请12周的延长家庭医疗假(类似于上文第5条)。. The first two weeks of extended leave are unpaid. The employee may, however, use any paid time off, including emergency sick leave, to cover the two-week period. After the initial two-week period, 在剩下的10周内，员工的工资是正常工资的三分之二.

Do we have to tell our employees about the new leave?

每个受保雇主必须在其场所的显眼位置张贴该法案要求的通知. For employees that work remotely, sending notice by email, posting on an employee information website, or sending by regular mail is sufficient. Here is a copy of the required posting. 

I have fewer than 50 employees. Am I exempt?

如果雇主符合下列标准，雇主可豁免某些带薪病假和扩大的家庭和医疗假规定:

  1. Employer has fewer than 50 employees;
  2. 请病假是因为孩子的学校或看护场所已经关闭, or childcare provider is unavailable, due to COVID-19-related reasons; and
  3. 该业务的授权人员确定该业务至少符合以下三个条件中的一个:
    • 提供带薪病假或延长家庭和医疗假将导致小企业的开支和财务义务超过现有的业务收入，并导致小企业停止以最低产能经营
    • 雇员或要求带薪病假或延长家事假和病假的雇员的缺席，由于其专业技能，将对小企业的财务健康或业务能力造成重大风险, knowledge of the business, or responsibilities
    • There are not sufficient workers who are able, willing, and qualified, and who will be available at the time and place needed, 履行要求带薪病假或延长的家庭和医疗假的雇员提供的劳动或服务, 这些劳动力或服务是小企业以最低产能运作所需要的.

Will the government repay me for any of this?

雇主有资格获得相当于已付紧急病假或延长家庭假工资100%的可退还税收抵免. 雇主可以在他们的季度就业税申报表上申请这项抵免. To assist with cash flow, 雇主可以通过扣缴的就业税来支付探亲假工资，并将其存入美国国税局.

Additional guidance can be found at the U.S. Department of Labor website 除了与当地的商业律师或税务专家交谈之外.