FFCRA Sick Leave Option in 2021
The Emergency Paid Sick Leave (EPSL) and the Expanded Family Medical Leave (EFMLA) that were mandated in the FFCRA expired on December 31, 2020. However, the new COVID-19 relief package that was recently passed by Congress and signed by the President provided employers with the option of voluntarily continuing those programs.
Under the new law, employers are not required to continuing providing paid leave, but may choose to continue providing the paid leave that would have been required by the FFCRA from January 1 through March 31, 2021. Employers who were covered by the FFCRA in 2020 who choose to continue providing paid leave can continue to claim a tax credit to cover the cost of voluntarily providing the FFCRA leaves through March 31.