Therefore, as of Thursday, December 31, 2020, companies are not required to comply with the paid sick leave and family leave provisions of the FFCRA. The new stimulus bill does, however, extend until March 31, 2021, the reimbursable tax credits available to companies that voluntarily offer paid and family sick leave. Employers may only get the credit if the paid and family sick leave would have been required while the FFCRA was in effect. The extension does not grant employees additional hours of time off – if an employee has already used his or her 80 hours of paid sick time, they will not be eligible for more.
Employers should now consider whether to continue to offer the paid and family sick leave under the FFCRA until March 31, 2021. If so, employers should take advantage of the reimbursable tax credit extension.