January 26, 2022

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FFCRA Paid Leave Requirements Not Extended; Tax Credits and Employer Aid is Extended

On Dec. 21, 2020, Congress passed the Consolidated Appropriations Act, 2021 (the Act), which provides additional COVID-19 relief to individuals and businesses. The long-anticipated COVID-19 relief bill will now head to President Trump for approval or veto. 

The Act does not extend requirements for employers to provide emergency paid sick leave or emergency paid family and medical leave under the Families First Coronavirus Response Act (FFCRA) past the original Dec. 31, 2020, expiration date. However, Congress extended employers’ ability to utilize the FFCRA tax credit until March 31, 2021, if employers voluntarily continue to provide FFCRA paid leave benefits to their employees.

Additionally, the Act does not expand the amount of leave available to employees under the FFCRA. As such, employers cannot claim the tax credit for employees who have already utilized all of their FFCRA leave entitlement. Employers should be mindful of additional paid sick leave and paid family leave requirements under state and local laws and should continue to comply with their own paid leave policies.

The Act also provides direct payments to individuals, an expansion of unemployment insurance benefits, additional funding for the Paycheck Protection Program (PPP), an extension of the employee retention tax credit, and an extension of the reimbursement program for federal contractors who provide paid sick leave. The Act does not include liability or employment law protection for employers.

© 2022 Dinsmore & Shohl LLP. All rights reserved.National Law Review, Volume X, Number 357
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About this Author

Faith Whittaker, Dinsmore Law Firm, Cincinnati, Labor and Employment Law Attorney
Partner

A partner in the Employment, Labor and Benefits Department, Faith has experience guiding clients through issues that arise in the workplace. She handles employment-related litigation for her clients, who range from local businesses to Fortune 500 companies.

Understanding each client has different tolerances and objectives in dealing with employment matters, Faith is passionate about learning her client’s industry and gaining insight into their operations. While always prepared to vigorously proceed through litigation, she teams with her clients...

513-977-8491
Lira Johnson, Employer Compliance Attorney, ERISA lawyer, Dinsmore Law firm
Partner

Lira Johnson is a Partner in the Labor and Employment Law Department. Lira advises employers on compliance with state and federal laws and regulations governing employees. She represents employee benefit plans and fiduciaries in litigation concerning employer-sponsored health plans and governed by the Employee Retirement Income Security Act of 1974 as amended (ERISA). She also defends employers in administrative proceedings before the Equal Employment Opportunity Commission, the Kentucky Commission on Human Rights, the Michigan Department of Civil Rights, MI-OSHA and KY-...

502-540-2328
Hayey Geiler, Dinsmore Law Firm, Cincinnati, Labor and Employment Attorney
Associate

Hayley is a member of the Labor and Employment Department where she works with clients of all sizes across multiple industries. Her practice focuses on the Fair Labor Standards Act, Family Medical Leave Act, the Americans with Disabilities Act, the Age Discrimination Act, Title VII of the Civil Rights Acts, the Ohio Civil Rights Act and non-compete agreements.

Prior to joining Dinsmore, she served as a judicial extern for Magistrate Judge Roderick C. Young in the U.S. District Court for the Eastern District of Virginia where she gained valuable...

513-832-5366
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