03/19/20

On March 18, the President signed the Families First Coronavirus Response Act. The law requires employers with fewer than 500 employees to (1) provide up to two additional weeks of paid sick leave for COVID-19 related absences, and (2) provide up to 10 weeks of paid FMLA leave for employees who are without childcare due to a school age child being out of school due
to pandemic-related school closure. The leave requirements of the law will go into effect on April 2, 2020 (although the Department of Labor could in theory impose an earlier date).

Employers with fewer than 500 employees will be fully reimbursed for such leave through a payroll tax credit, which will be paid by the federal government each quarter. Employers with 500 or more employees are exempt from the law.

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