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USA: Families First Coronavirus Response Act (FFCRA)

What is it?

Employers (businesses with fewer than 500 employees) are required to provide employees with paid sick leave or expanded family and medical leave for specified reasons related to COVID-19. These provisions will apply from the effective date of April 2020 through December 31, 2020.

  • Businesses  reduced/shutdown due to Covid-19 or
  • have incurred greater than or equal to 30% drop in sales in comparison to the 2019 quarter

Who is Eligible?

  • All employers with less than or equal to 500 employee

Provision Based on Leave Reasoning

Reasons for Sick Leave

Sick Leave Provision

Pay Rate

  • is subject to a Federal, State, or local quarantine or isolation order related to COVID-19;
  • has been advised by a health care provider to self-quarantine related to COVID-19;
  • is experiencing COVID-19 symptoms and is seeking a medical diagnosis;
2 weeks (80 hours or two-week equivalent for part-time employees) Regular Rate of Pay
  • is caring for an individual subject to self-quarantine/isolation
  • is experiencing any other substantially-similar condition specified by the Secretary of Health and Human Services, in consultation with the Secretaries of Labor and Treasury.
2 weeks (80 hours or two-week equivalent for part-time employees) 2/3 Regular Rate of Pay
  • is caring for a child whose school or place of care is closed (or child care provider is unavailable) for reasons related to COVID-19
12 weeks 2/3 Regular Rate of Pay

Sick and Family Leave Refundable Tax Credits

Eligible employers that pay qualified leave wages will be able to retain an amount of all federal employment taxes equal to the amount of:

  • the qualified leave wages paid
  • the allocable qualified health plan expenses and
  • the amount of the employer’s share of Medicare tax imposed on those wages,

The federal employment taxes that are available for retention by eligible employers include federal income taxes withheld from employees, the employees’ share of social security and Medicare taxes, and the employer’s share of social security and Medicare taxes with respect to all employees.