The FFCRA expired on December 31, 2020. The 2021 “Consolidated Appropriations Act” then extended the available tax credits to covered employers (those with fewer than 500 employers) if they voluntarily continue FFCRA benefits through March 31, 2021.
President Biden’s “American Rescue Plan” extends the tax credits to September 30, 2021, for employers that decide to continue offering FFCRA benefits. It also permits employees to use benefits for vaccinations appointments and vaccine-related complications, resets the benefits (80 hours of sick leave and 10 weeks of paid family leave) on March 31, 2021, and increases the tax credit for paid family leave to $12,000.
To avoid discrimination claims, employers that extend FFCRA benefits should do so for both sick leave and paid family leave. Employers should also update related forms and procedures, and ensure they properly track the benefits provided to each employee.
Join us for “Wake Up Wednesdays with Jen” on March 17, 2021, for more information (we also will discuss workplace violence prevention during the pandemic). You can register here (and yes, these sessions are still complimentary!).