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COVID-19 and the Family and Medical Leave Act Questions and Answers
COVID-19 and the Family and Medical Leave Act Questions and Answers
If you are out with COVID-19 or are caring for ill family members, check with the Department of Labor (DOL) for information on whether such leave is covered under the Family and Medical Leave Act (FMLA). Under the FMLA, covered employers must provide employees job-protected, unpaid leave for specified family and medical reasons. Employees on FMLA leave are entitled to the continuation of group health insurance coverage under the same terms as existed before they took FMLA leave. (See the U.S. Department of Labor Wage and Hour Division or call 1-866-487-9243 for additional information on the FMLA.)
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The Families First Coronavirus Response Act (FFCRA) required covered employers to provide eligible employees with paid sick and expanded family and medical leave for certain COVID-19 related reasons. The requirement that employers provide paid sick or expanded family and medical leave under the FFCRA employer mandate provisions applies to leave taken or requested during the effective period of April 1, 2020 through December 31, 2020. Please see Families First Coronavirus Response Act: Questions and Answers for questions specific to the application of the FFCRA mandate. Employers who choose to provide such leave between January 1, 2021 and September 30, 2021 may be eligible for employer tax credits. Information about claiming the tax credits for paid sick leave or paid family leave wages can be found on the IRS website at: (https://www.irs.gov/newsroom/covid-19-related-tax-credits-for-paid-leave-provided-by-small-and-midsize-businesses-faqs).
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Additionally, certain state or local laws may have different requirements, which employers must also consider when determining their obligation to provide paid sick leave. See the State Labor Offices for information about leave laws in your state.
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