EPY: COVID-19 Setting Up Leave Earnings for The Families First Coronavirus Response Act (Doc ID 2655004.1)

Last updated on NOVEMBER 26, 2021

Applies to:

Goal

The Families First Coronavirus Response Act (H.R. 6201, “FFCRA”), was enacted as Public Law 116-127 on March 18, 2020. 

https://www.congress.gov/bill/116th-congress/house-bill/6201

The Act requires certain employers to provide employees with paid leave for specified reasons, and provides that leave payments required to be paid to employees will be excluded from wages subject to the employer-paid portion of Social Security (OASDI) tax.
FFCRA’s paid leave provisions become effective on April 1, 2020, and the requirements apply to leave taken between April 1, 2020, and December 31, 2020.

Three sections of the law specifically impact employer payroll requirements and obligations:

• Division C: Emergency Family and Medical Leave Expansion Act
• Division E: Emergency Paid Sick Leave Act
• Division G: Tax Credits for Paid Sick and Paid Family and Medical Leave (FMLA) 

Solution

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