Families First Paid Leave Provisions
The Families First Coronavirus Relief Act (FFCRA) established COVID-related paid leave provisions for employees, refundable payroll tax credits for employers (including nonprofit employers) that provide the paid leave, and comparable leave provisions for self-employed workers. The FFCRA’s requirements for employers to provide paid leave expired on December 31, 2020. Employers that voluntarily provide paid leave are eligible for refundable payroll tax credits that will continue through September 30, 2021. The American Rescue Plan expanded the terms of paid sick and family leave provisions and new guidance is expected.