2021 Membership Directory Final
2021 MEMBERSHIP DIRECTORY & SERVICES GUIDE HOT TOPICS
FFCRA Paid Sick Leave Is Expanded and Extended The emergency paid leave mandate established by the Families First Coronavirus Response Act (FFCRA) expired on December 31, 2020. However, the American Rescue Plan Act (ARPA), signed into law in March 2021, extended the timeframe for employers to receive tax credits for voluntarily providing paid sick leave for COVID-19 and expands on other FFCRA leave-related provisions.
The FFCRA required employers with 500 or fewer employees to provide paid sick and family leave wages to their employees for leave related to
COVID-19 between April 1, 2020 and December 31, 2020. Employers received refundable payroll tax credits for the cost of providing the required leave. The FFCRA enabled employees to get up to 80 hours of paid sick leave to address their own health needs or to care for others and up to an additional ten weeks of paid family leave to care for a child whose school or child-care provider was closed due to COVID-19. The mandates expired on December 31, 2020, but starting January 1, 2021, employers were no longer obligated to provide paid sick or family leave. Instead, Congress extended the program and allowed employers to voluntarily permit their employees to use any emergency paid sick leave or emergency family and medical leave through September 30, 2021.
What Dealers Need to Know
In addition to all of the FFCRA leave included in the original law, the update allows a payroll tax credit for the uses below: • Employees obtaining a COVID-19 vaccine; • Employees recovering from any injury, disability, illness or condition related to such vaccination; or • Employees seeking or awaiting the results of a diagnostic test or medical diagnosis for COVID-19 (or their employer has requested such test or diagnosis).
64
Made with FlippingBook flipbook maker