Emergency Family and Medical Leave Expansion Act

The Families First Coronavirus Response Act (FFCRA) requires small and midsize businesses to provide paid sick leave to their employees through two of its provisions: (1) the Emergency Paid Sick Leave Act (EPSLA); and (2) the Emergency Family and Medical Leave Expansion Act (Expanded FMLA). (For more information and model sick leave policies, please visit McLane Middleton’s Coronavirus Resource Center here).  Under FFRCA, employers subject to the EPSLA and Expanded FMLA paid leave requirements are entitled to fully refundable tax credits to cover the cost of the leave required to be paid to employees for those periods when they are unable to work.  Certain self-employed individuals in similar circumstances are entitled to similar credits.Continue Reading Documentation Employers Need to Receive Tax Credits for FFCRA Paid Leave Benefits