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FAMILIES FIRST CORONAVIRUS RESPONSE ACT POLICY (H.R. 6201 Legislation for U.S. Customers)#

The Families First Coronavirus Response Act (HR 6201) requires certain employers to provide employees with paid sick leave or expanded family and medical leave for specified reasons related to COVID-19 starting on April 1.

The act gives all American businesses with fewer than 500 employees funds to provide employees with paid leave, either for the employee's own health needs or to care for family members.

Leave Policies#

The Act provides the creation of two paid leaves policies. These leave policies are effective April 1, 2020 and currently expire December 31, 2020

• Emergency Paid Sick Leave (E-SICK)
• Expanded Family Medical Leave (E-FMLA)

Benefit Continuation#

• Coverage under group health insurance will continue while the employee is on leave.
• Employee must continue to pay their portion of the premium, if applicable.
• Optional benefits will also continue as long as the employee continues to pay any required contributions.

Taxation#

• The payments of either family leave (E-FMLA) or sick pay (E-SICK) under the Act are exempt from the employer Social Security (FICA) taxes.
• There are no changes required to the Symmetry tax calculation routine.
• The element used for FICA-ER taxation must NOT include the E-FMLA or E-SICK.
• There has not been any indication of other tax implications at this time.