On December 31, 2020, paid sick leave and expanded family and medical leave requirements under the Families First Coronavirus Response Act (FFCRA) expired. The Department of Labor (DOL) provided new guidance in the form of Frequently Asked Questions, addressing whether workers who did not use their leave entitlement under the FFCRA in 2020 are eligible to use such leave in 2021.
Under the DOL’s new guidance, employers may, but are not required to, provide employees with FFCRA leave after December 31, 2020. Note that employees who exhausted their FFCRA leave in 2020 are not eligible.
For employers that choose to provide FFCRA leave after December 31, 2020, the Consolidated Appropriations Act (CAA) 2021 extended employer tax credits until March 31, 2021.