• The FFCRA’s emergency paid sick leave and emergency Family and Medical Leave Expansion Act provisions expired on December 31, 2020 and were not extended by the recently enacted stimulus bill, the 2021 Consolidated Appropriations Act (CAA)

• Under the CAA, covered employers—which generally includes employers with fewer than 500 employees—now have the option to provide leave to their employees under the FFCRA framework

• Covered employers opting to provide FFCRA leave are entitled to the same dollar-for-dollar reimbursement through tax credits for all qualifying wages paid.  More information on tax credits under the FFCRA is available here: https://www.irs.gov/newsroom/covid-19-related-tax-credits-for-required-paid-leave-provided-by-small-and-midsize-businesses-faqs

• Optional FFCRA leave benefits expire on March 31, 2021

• As a result of the expiration of the FFCRA, the Department of Labor (DOL) has updated its FFCRA Frequently Asked Questions (Questions 104 and 105):

• Employers are not required to provide FFCRA leave after December 31, 2020;
• Complaints for alleged violations of the FFCRA during its effective period, April 1, 2020 through December 31, 2020, can still be filed with the DOL within the statute of limitations
• The statute of limitations is two years from the date of the alleged violation or three years in cases involving alleged willful violations
• The full DOL guidance is available here: https://www.dol.gov/agencies/whd/pandemic/ffcra-questions

• Employers are reminded that New York’s COVID-19 quarantine leave law remains in effect. More information on this law is available here: https://paidfamilyleave.ny.gov/COVID19

The Attorneys at Levene Gouldin & Thompson, LLP are available to provide advice and counsel concerning matters related to COVID-19.