DOL Provides Resources Related to the Families First Coronavirus Response Act
The key takeaways include:
- The effective date of the Act has been set at April 1, 2020.
- Any leave taken prior to April 1, 2020 will not be eligible for either of the two paid leave benefits under the Act.
- The FAQs provide additional guidance on how to count hours worked by part-time employees.
- When computing hours worked, overtime hours must be included.
- An employee may take advantage of both Emergency Paid Sick Leave and Emergency Family and Medical Leave Expansion benefits, but only for a total of 12 weeks of benefits.
- Businesses with fewer than 50 employees whose viability would be jeopardized if they provide childcare-related leave under the Act (i.e., leave because an employee must care for a child or children whose school or daycare is closed due to COVID-19 precautions) are exempt from paying this leave. The FAQs instruct such employers to document why they meet yet-to-be-published criteria the DOL will address in forthcoming regulations. Employers are instructed not to send any materials to the DOL.
Learn about the Families First Coronavirus Response Act and how it may affect your organization in this CapinCrouse article.
Ted R. Batson, Jr.
Ted serves as partner, tax counsel, and Professional Practice Leader – Tax. As a certified public accountant and tax counsel, Ted advises exempt organizations of all sizes on a wide range of issues. This includes consulting on tax and employee benefit related matters, representation before state and federal tax authorities, and assistance with firm audit or advisory engagements to formulate advice and counsel on important operating and tax issues. Ted also leads the firm’s tax preparation practice, including IRS Forms 990 and 990-T and related state forms.