COVID-19 Bill with FMLA leave and sick pay provisions is passed by House and moves to Senate
- Covered employers. Significantly, an employer that employs "fewer than 500 employees" is a “covered employer” for purposes of FMLA-C19 leave. In contrast, the FMLA applies to employers with 50 or more employees.
- Eligible employees. An employee employed for at least 30 days is eligible for the FMLA-C19 leave rights. This is in contrast to the FMLA which requires 12 months of employment for FMLA coverage.
- Expanded family member definition. The definition of parent is expanded to include foster and adoptive parents, stepparents, parents of a domestic partner, parental in-laws, guardians, and those who stood in loco parentis. The bill also includes next of kin and grandparents in the definition of family member.
- Reasons for FMLA-C19 Leave. FMLA-C19 leave is available for the following reasons:
- To follow a requirement or recommendation to quarantine due to exposure to or symptoms of coronavirus.
- Leave to care for a family member who is under a coronavirus-related quarantine.
- Leave to care for an employee’s minor son or daughter if the school or childcare is closed or the childcare provider is unavailable related to coronavirus.
- Pay for FMLA-C19 to care for a family member. The first 14 days of any FMLA-C19 leave may be unpaid, but available employer-provided paid leave may be used. Significantly, after the first 14 days of FMLA-C19 leave, employers must compensate employees in an amount that is not less than two-thirds of the employee’s regular rate of pay. These pay requirements apply to only the FMLA-C19-related leave reasons noted above.
- Notice Requirement. The bill provides that an employee will provide the employer with as much “notice of leave as is practicable.”
- Job Restoration. Employers with 25 or more employees must restore an employee to the same or similar job following any FMLA-C19 leave.
- Tax Credit for Wages. A refundable tax credit will be available for employers equal to 100% of qualified wages required to be paid for the Emergency FMLA-C19 leave for each calendar quarter.
Reasons for Emergency Paid Sick Leave Time
- The employee is diagnosed with coronavirus.
- To obtain a medical diagnosis or care if such employee is experiencing the symptoms of coronavirus.
- To comply with a recommendation or order by a public official or a health care provider that the physical presence of the employee on the job would jeopardize the health of others because the employee was exposed to coronavirus or is exhibiting coronavirus symptoms.
- To care for or assist a family member of the employee who is self-isolating because a family member has been diagnosed with coronavirus or is experiencing symptoms of coronavirus and needs to obtain medical diagnosis or care.
- To care for a family member if a public official or a health care provider makes a determination that the family member’s presence in the community would jeopardize the health of others because of the family member’s exposure to the coronavirus or due to the family member’s exhibition of symptoms of coronavirus.
- To care for the employee’s child if the school or childcare has been closed or the childcare provider is unavailable because of coronavirus.
- Sequencing. The bill provides that an employee can first use the emergency paid sick time before using other paid time off provided by an employer.
- Coordination with existing policies. Importantly, if an employer already offers paid sick leave to its employees, emergency paid sick leave must be in addition to the already-existing leave. An employer cannot amend its sick leave policy to avoid offering additional leave.
- No discrimination or retaliation. The bill also prohibits discrimination or retaliation against an employee for taking a coronavirus-related leave.
- Tax credit. Finally, to help defray the cost of the paid leave, the bill makes available a tax credit equal to 100% of sick leave wages paid by an employer.