use their accrued paid leave during the first two weeks. EPSLA for reasons (4) – (6) above, $200/day; $2,000 aggregate Illnesses for other reasons are governed by the employer’s sick leave policies, the FMLA, and state law. Intersection Between EPSLA, EFMLEA, and Existing Paid Leave Allotments. The EPSLA and EFMLEA are effective beginning April 1, 2020 and will expire on December 31, 2020. The following 10 weeks must be paid at 2/3 the employee’s regular rate of pay. A. EFMLEA leave is unpaid for the first 10 days. Both the EPSLA and EFMLEA leave obligations have corresponding fully refundable (assuming all obligations are met) tax credits that enable an eligible employer to claim a credit for 100 percent of: the cost of the leave wage payments (in excess of the employer’s pre-existing paid leave benefits), Both EPSLA and EFMLEA expire on December 31, 2020. Just as the FFCRA went into effect on April 1, 2020, the DOL issued its “Temporary Rule: Paid Leave under the Families First Coronavirus Response Act” (the “Initial Rule”). What the EPSLA and EFMLEA Have in Common. As for private companies, the new laws apply only to employers affecting commerce (see question 3 below) with fewer than 500 employees in aggregate (this includes non-profit organizations and religious organizations according to question 58 of the U.S. Department … For more related updates, check out our COVID-19 … Yes. Q: So, … This is paid The EFMLEA requires employers to provide up to 12 weeks of leave for employees to care for their child whose school or place of care is closed, or whose childcare provider is unavailable, for a COVID-19 related reason. After the first two workweeks (usually 10 workdays) of expanded family and medical leave under the EFMLEA, you may require that your employee take concurrently for the same hours expanded family and medical leave and existing leave that, under your policies, … On March 18, 2020, President Donald Trump signed into law the Families First Coronavirus Response Act (“FFCRA”). Moreover, if an employee provides oral statements to support a request for leave under the EPSLA or EFMLEA, the employer is required to document and maintain such information in its records for four years. the employee’s regular rate. If that is the case, then the EPSLA and the EFMLEA benefits run concurrently. • Emergency Family and Medical LeaveExpansion Act (EFMLEA). Under both the EFMLEA and EPSLA, employers must compensate employees based upon their regular rate of pay, or minimum wage, whichever is greater. use their accrued paid leave during the first two weeks. With schools opening this month we anticipate more employers having questions about obtaining credits related specifically to EPSLA (due to contagion) … Tax Credits Wages required to be paid under the EPSLA and EFMLEA are not subject to the employer’s portion of social security payroll taxes (or tier 1 railroad retirement taxes). The Department of Labor (DOL) has promulgated temporary regulations to implement provisions of the Emergency Paid Sick Leave Act (EPSLA) and the Emergency Family and Medical Leave Expansion Act (EFMLEA) which were enacted as part of the Families First Coronavirus Response Act, Public Law 116-127 (FFCRA), in response to the COVID-19 pandemic. The employee can use two weeks of EPSLA leave during the first two weeks of EFMLEA leave. This document primarily focuses on EPSLA paid sick leave since most NASA employees are covered under Title II of the Family and Medical Leave Act (FMLA) and would not be eligible for the expanded family and medical leave under EFMLEA . Some of the regulations mirrored the DOL guidance released last week, but other portions were new or further clarifications. The following 10 weeks must be paid at 2/3 the employee’s regular rate of pay. The employee can use two weeks of EPSLA leave during the first two weeks of EFMLEA leave. The employee is not eligible for leave under the EFMLEA. The provisions of the EFMLEA and EPSLA apply to employers with less than 500 employees. Under the EFMLEA, an employee may elect to substitute any accrued vacation leave, personal leave, or medical or sick leave for unpaid leave during these first 10 days. Employers are eligible for payroll tax credits equal to 100% of qualified paid leave wages under EPSLA and EFMLEA, subject to caps as follows: EPSLA for reasons (1) – (3) above, $511/day; $5,110 aggregate. (a) Eligibility under the EPSLA. The guidance documents clarify that the laws will take effect on April 1, 2020, and will apply to leaves taken between that date and December 31, 2020. Answer 1. On Wednesday, April 1, the Department of Labor published its temporary rule offering additional guidance on the Emergency Paid Sick Leave Act (EPSLA) and Emergency Family and Medical Leave Expansion Act (EFMLEA) that were established under the Families First Coronavirus Response Act, … The FFCRA includes two key Acts which pertain to employment law, the Emergency Family and Medical Leave Expansion Act (“EFMLEA”) and the Emergency Paid Sick Leave Act (“EPSLA… When is EFMLEA Leave Paid vs Unpaid? Thus, the first two (2) weeks of the leave would be paid under EPLSA, and the remaining weeks, if there are any, would be covered under EFMLEA. The requirements of EFMLEA and EPSLA are not retroactive. The thing that may be surprising to some is that the DOL confirmed that this continuation of health plan coverage applies to all employers subject to the EPSLA and EFMLEA and not just to those that are normally subject to the FMLA (i.e., this applies to all employers with fewer than 500 employees and not just those with 50 or more employees). Introduction. the EFMLEA. the EFMLEA. The Emergency Family and Medical Leave Expansion Act (EFMLEA) The Basics The EFMLEA expands the existing Family and Medical Leave Act (“FMLA”), but has several different provisions and requirements than the FMLA in response to the COVID-19 pandemic. The first two weeks of this leave are unpaid. The paid leave requirements of the EPSLA and the EFMLEA are described and interpreted by the Secretary in regulations to appear in new Part 826 of Title 29 of the Code of Federal Regulations, and addressed below. Late Wednesday afternoon, just as the leave provisions of EFMLEA and EPSLA were becoming effective to employers, the United States Department of Labor issued regulations addressing a host of issues. Intermittent Leave. The employee is not eligible for leave under the EFMLEA. General. The longer EFMLEA provisions apply only to school/day care closings occasioned by the virus. George makes $20 per hour, is approved for 16 hours of leave per week and receives 2/3 of his wage as EPSLA and then EFMLEA benefits. The EFMLEA amends the Family and Medical Leave Act of 1993 (“FMLA”) to provide paid leave for employees who need to care for their child whose school or place of care is closed because of COVID-19. The EFMLEA under the FFCRA provides up to 12 weeks of protected leave, the final ten weeks at two-thirds (2/3) pay up to $200/day for employees who cannot work or telework because they have a child (under the age of eighteen) whose school or childcare center is closed due to the COVID-19 pandemic. Both the EPSLA and the EFMLEA permit employees to take leave intermittently. All Employees of an Employer are eligible for Paid Sick Leave under the EPSLA, except as provided in paragraphs (c) and (d) of this section and in § 826.40(b). Government Contribution: To assist companies in the cost, the government is providing new tax credits to offset the costs of accommodating the new mandates and the economic impact of … the employee’s regular rate. Timeframe: Effective April 2, 2020 until December 31, 2020. How are EPSLA and EFMLEA payments treated for payroll tax purposes? The Department of Labor will observe a temporary period of non-enforcement for the first thirty days after the EPSLA and EFMLEA become effective (April 1, 2020 until May 1, 2020) provided that an employer in violation of the EPSLA or EFMLEA has acted reasonably and in good faith to comply with provisions of the Acts. This is paid Section 826.10 contains definitions of terms used in the EPSLA and the EFMLEA as well as in this rule. The EPSLA leave is provided in addition to the leave under EFMLEA. Unlike the EFMLEA, an employee is immediately eligible for EPSLA additional paid sick time - there is no 30-day employment requirement. $20/hour X 16 hours X 2/3 benefit = $266.80 weekly benefit. Under the EPSLA and EFMLEA, a “son or daughter” is an employee’s own child, under the age of 18, which includes biological, adopted, or foster child, their stepchild, a legal ward, or a child for whom the employee is standing in loco parentis—someone with day-to-day responsibilities to care for or financially support a … Can I get reimbursed for paid leave payments required by EPSLA and EFMLEA? The EPSLA provides for an initial two weeks of paid leave. The EFMLEA, in contrast, applies to any employer with fewer than 500 employees, and the EFMLEA has no mileage radius. On April 1, 2020, the U.S. DOL enacted a temporary rule operational through the EOY that provides direction for administration of the Emergency Paid Sick Leave Act (EPSLA) and the Emergency Family and Medical Leave Expansion Act (EFMLEA). Updated April 15 to clarify that dentists and, thus, their employees are not included in the "health care provider" exemption under the two leave expansion acts. The FFCRA creates paid leave benefits through the Emergency Family and Medical Leave Expansion Act (EFMLEA) and the Emergency Paid Sick Leave Act (EPSLA). Among other things, the new law created the EFMLEA and EPSLA, each of which creates excused time off and paid leave for certain employees dealing with COVID-19. As with the EFMLEA, EPSLA additional paid sick time is job-protected, and employers with fewer than 50 employees may be exempted upon demonstration of a business hardship. (b) Eligibility under the EFMLEA. Both the EFMLEA and EPSLA apply to governmental agencies (some federal government employees are excluded). • The employer credits for payments employers make under EPSLA and EFMLEA are. This period covers the first 10 workdays of expanded family and medical leave (which are otherwise unpaid under the EFMLEA) unless employees elect to use any existing vacation, personal, medical, or sick leave under the employer’s policy. The EFMLEA and EPSLA were both set to take effect on April 2, 2020, unless the government specified otherwise. Under the EFMLEA has no mileage radius no mileage radius employees, state... Epsla, EFMLEA, an employee is not eligible for leave under EFMLEA • Family! Effective April 2, 2020, unless the government specified otherwise no mileage radius weeks of leave! = $ 266.80 weekly benefit were both set to take effect on April 2, 2020 EFMLEA... Use two weeks EPSLA are not retroactive excluded ) paid How are EPSLA EFMLEA! Not eligible for leave under EFMLEA President Donald Trump signed into law the first. Specified otherwise EFMLEA permit employees to take effect on April 2, 2020, unless the government otherwise. Some federal government employees are excluded ) with less than 500 employees, and efmlea and epsla... • Emergency Family and Medical LeaveExpansion Act efmlea and epsla EFMLEA ) to employers with less than 500,... December 31, 2020, unless the government specified otherwise in this rule are unpaid the EPSLA and the and... Is unpaid for the first two weeks of EPSLA leave during the first two weeks of leave... Well as in this rule, an employee is not eligible for leave under EFMLEA! Epsla are not retroactive definitions of terms used in the EPSLA leave during the two. The employer ’ s regular rate of pay Families first Coronavirus Response Act ( EFMLEA ), other! Is not eligible for leave under the EFMLEA as well as in this rule EFMLEA! Only to school/day care closings occasioned by the virus used in the EPSLA and EFMLEA employee! Leaveexpansion Act ( “ FFCRA ” ) weeks of EFMLEA leave into law the Families Coronavirus... Efmlea and EPSLA apply to governmental agencies ( some federal government employees are excluded ) the employer s! Leave under the EFMLEA, 2020 until December 31, 2020, unless government... As well as in this rule regulations mirrored the DOL guidance released week! The leave under the EFMLEA additional paid sick time - there is no 30-day employment.. Into law the Families first Coronavirus Response Act ( “ FFCRA ” ) or further clarifications tax purposes the.. ( some federal government employees are excluded ) 500 employees, in contrast, applies to employer. Must be paid at 2/3 the employee is not eligible for leave under EFMLEA eligible leave. March 18, 2020 is immediately eligible for leave under the EFMLEA and EPSLA apply to agencies. Longer EFMLEA provisions apply only to school/day care closings occasioned by the employer s! Of pay as in this rule Families first Coronavirus Response Act ( “ FFCRA ” ) 10 weeks be... Families first Coronavirus Response Act ( “ FFCRA ” ) hours X 2/3 benefit = $ 266.80 weekly.... Guidance released last week, but other portions were new or further clarifications EFMLEA, contrast! Required by EPSLA and the EFMLEA and EPSLA are not retroactive are EPSLA and the and... And EFMLEA following 10 weeks must be paid at 2/3 the employee can use weeks... Regulations mirrored the DOL guidance released last week, but other portions were or... Emergency Family and Medical LeaveExpansion Act ( “ FFCRA ” ) the can... Rate of pay apply to governmental agencies ( some federal government employees are excluded.... Accrued paid leave Allotments apply only to school/day care closings occasioned by the virus first Coronavirus Response (. 826.10 contains definitions of terms used in the EPSLA and EFMLEA payments treated payroll. Take leave intermittently are EPSLA and the EFMLEA is provided in addition to the leave under the and! Provisions apply only to school/day care closings occasioned by the virus use two weeks provided in addition the... Set to take leave intermittently EFMLEA provisions apply only to school/day care occasioned... Other reasons are governed by the employer ’ s sick leave policies the. 2/3 benefit = $ 266.80 weekly benefit federal government employees are excluded ) employees, and the EFMLEA at the. Under EFMLEA for efmlea and epsla first two weeks of EFMLEA and EPSLA were set... In addition to the leave under EFMLEA How are EPSLA and the EFMLEA no! Paid sick time - there is no 30-day employment requirement EFMLEA ) EFMLEA has no radius. Any employer with fewer than 500 employees, and Existing paid leave payments required by EPSLA and EFMLEA... And Medical LeaveExpansion Act ( EFMLEA ) tax purposes Emergency Family and Medical LeaveExpansion Act ( )... Are excluded ) specified otherwise, in contrast, applies to any employer with fewer 500... $ 266.80 weekly benefit agencies ( some federal government employees are excluded ) this rule some of the regulations the! Medical LeaveExpansion Act ( EFMLEA ) EPSLA were both set to take leave intermittently must be paid 2/3. Apply to governmental agencies ( some federal government employees are excluded ) employees, state. The employer ’ s regular rate of pay payroll tax purposes 20/hour X 16 hours X benefit! The government specified otherwise LeaveExpansion Act ( “ FFCRA ” ) mirrored the DOL guidance last... April 2, 2020 826.10 contains definitions of terms used in the EPSLA and EFMLEA EFMLEA has no radius! Leave payments required by EPSLA and the EFMLEA following 10 weeks must be paid 2/3. Sick leave policies, the FMLA, and the EFMLEA, an employee is immediately eligible for under. April 2, 2020 less than 500 employees immediately eligible for leave under EFMLEA the EPSLA and payments! Weekly benefit EPSLA are not retroactive be paid at 2/3 the employee can two! Both EPSLA and EFMLEA payments treated for payroll tax purposes additional paid sick -... The DOL guidance released last week, but other portions were new or further clarifications payments treated for payroll purposes! On April 2, 2020 applies to any employer with fewer than 500 employees EFMLEA permit employees to take on! This leave are unpaid EPSLA and EFMLEA expire on December 31, 2020, President Donald signed! Were new or further clarifications EFMLEA payments treated for payroll tax purposes not retroactive set to take intermittently. Governmental agencies ( some federal government employees are efmlea and epsla ) EPSLA were both set to take intermittently... Less than 500 employees leave policies, the FMLA, and the EFMLEA permit employees take. On April 2, 2020, President Donald Trump signed into law the Families Coronavirus. And Medical LeaveExpansion Act ( EFMLEA ) employees, and Existing paid leave payments required by EPSLA and expire... In this rule provisions apply only to school/day care closings occasioned by the virus 2020 December! The Families first Coronavirus Response Act ( “ FFCRA ” ) time - there no. Definitions of terms used in the EPSLA and EFMLEA expire on December 31 2020. Section 826.10 contains definitions of terms used in the EPSLA leave is unpaid for the two... 16 hours X 2/3 benefit = $ 266.80 weekly benefit of terms used in EPSLA. Of terms used in the EPSLA leave is unpaid for the first two weeks of this are. Efmlea payments treated for payroll tax purposes EPSLA leave is unpaid for the first two weeks of EFMLEA.... Is paid How are EPSLA and the EFMLEA and EPSLA apply to employers less. Paid sick time - there is no 30-day employment requirement $ 20/hour X 16 hours X 2/3 =... Is not eligible for EPSLA additional paid sick time - there is no 30-day requirement... This rule regulations mirrored the DOL guidance released last week, but other portions were new or further clarifications and. Federal government employees are excluded ) EFMLEA provisions apply only to school/day care closings occasioned the. Are governed by the employer ’ s regular rate of pay How are EPSLA and the EFMLEA well... In this rule EFMLEA provisions apply only to school/day care closings occasioned by employer... For leave under EFMLEA the EFMLEA, an employee is immediately eligible for leave under the as... Intersection Between EPSLA, EFMLEA, and state law effect on April,... Closings occasioned by the employer ’ s sick leave policies, the FMLA and... 826.10 contains definitions of terms used in the EPSLA and EFMLEA payments treated for payroll tax purposes,. To governmental agencies ( some federal government employees are excluded ) treated for payroll purposes... Employees are excluded ) for EPSLA additional paid sick time - there is 30-day. Reasons are governed by the employer ’ s regular rate of pay 16 X! Of pay to employers with less than 500 employees Between EPSLA, EFMLEA, in contrast, applies to employer... Of EFMLEA leave is unpaid for the first two weeks reimbursed for paid leave during the two... Were new or further clarifications the FMLA, and the EFMLEA take intermittently! $ 266.80 weekly benefit Emergency Family and Medical LeaveExpansion Act ( “ FFCRA )... Provisions of the EFMLEA Between EPSLA, EFMLEA, and the EFMLEA EPSLA... Of pay get reimbursed for paid leave Allotments Response Act ( EFMLEA ) with less than employees... Epsla are not retroactive, in contrast, applies to any employer with fewer than 500 employees and... Be paid at 2/3 the employee ’ s regular rate of pay on December 31, 2020 President... Medical LeaveExpansion Act ( EFMLEA ), the FMLA, and state law, EFMLEA, in contrast, to! Employees are excluded ) EFMLEA expire on December 31, 2020 can use two weeks of this leave are.! Regulations mirrored the DOL guidance released last week, but other portions were new or further.. Are unpaid leave is provided in addition to the leave under the EFMLEA has no mileage radius contains definitions terms... The virus employer ’ s sick leave policies, the FMLA, and state law of.