The First Coronavirus Response Act (FFCRA) provides that many employees are entitled to 12 weeks of paid leave at two-thirds the employee’s regular rate of pay if they need to care for a child whose school is closed due to COVID-19.
To be eligible for the expanded paid leave the employee must have been employed for at least 30 calendar days and be unable to work due to a bona fide need for leave to care for a child whose school or child care provider is closed or unavailable for reasons related to COVID-19.
Employees taking leave to care for a child whose school or child care provider is closed are entitled to pay at 2/3 their regular rate, up to $200 per day and $12,000 in the aggregate (over a 12-week period).
Employers can receive a dollar for dollar tax credit for the wages paid to employees for expanded family leave.
The paid leave provisions of the FFCRA apply to most public employers and private employers with fewer than 500 employees.
Employers with fewer than 50 employees may qualify for exemption from the requirement to provide leave due to school closings or child care unavailability if the leave requirements would jeopardize the viability of the business as a going concern.
If your employer provides group health coverage that you’ve elected, you are entitled to continued group health coverage during your expanded leave on the same terms as if you continued to work. If you are enrolled in family coverage, your employer must maintain coverage during your expanded leave. You generally must continue to make any normal contributions to the cost of your health coverage.
The FFCRA is effective through December 31, 2020.
More information about the FFCRA is available at the Department of Labor's website: https://www.dol.gov/agencies/whd/pandemic/ffcra-questions