The FFCRA helps the United States combat the workplace effects of COVID-19 by reimbursing American private employers that have fewer than 500 employees with tax credits for the cost of providing employees with paid leave taken for specified reasons related to COVID-19. The law enables employers to keep their workers on their payrolls, while at the same time ensuring that workers are not forced to choose between their paychecks and the public health measures needed to combat the virus. The Department’s Wage and Hour Division administers the paid leave portions of the FFCRA.


DOL Now Fully Enforcing FFCRA Paid Leave Rules for Coronavirus | April 28, 2020

After observing a 30-day nonenforcement period to help employers come into compliance with new paid leave rules, the U.S. DOL has announced that it is fully enforcing all provisions of the FFCRA.   

Click here to read more about FFCRA paid leave rules.


DOL Issues Corrections to FFCRA Regulations | April 15, 2020

On April 8, 2020, the U.S. DOL released corrections to regulations published under the FFCRA. The regulations clarify and explain the employee leave provisions under the FFRCA’s Emergency Family and Medical Leave Expansion Act (EFMLEA) and Emergency Paid Sick Leave Act (EPSLA).

Click here to read more about the DOL corrections.


Temporary Rule: Paid Leave under the Families First Coronavirus Response ActApril 2, 2020

American workers and employers will benefit from the protections and relief offered by the Emergency Paid Sick Leave Act and Emergency Family and Medical Leave Expansion Act, both part of the FFCRA.

Click here to see the temporary rule.


Tax Credits for Required Paid Leave Provided by Small and Midsize Businesses | April 1, 2020

The FFCRA provides small and midsize employers refundable tax credits that reimburse them, dollar-for-dollar, for the cost of providing paid sick and family leave wages to their employees for leave related to COVID-19.

Click here to read more about the required paid leave.


Employee Rights Under the FFCRA | March 26, 2020

The Families First Coronavirus Response Act (FFCRA or Act) requires certain employers to provide their employees with paid sick leave and expanded family and medical leave for specified reasons related to COVID-19. These provisions will apply from April 1, 2020 through December 31, 2020.

Click here to read more about employee rights.


Questions and Answers Regarding the FFCRA | March 25, 2020

As provided under the legislation, the U.S. Department of Labor will be issuing implementing regulations. Additionally, as warranted, the Department will continue to provide compliance assistance to employers and employees on their responsibilities and rights under the FFCRA.

Click here to see the questions and answers.


News Release from the IRS | March 20, 2020

Treasury, IRS and Labor announce plan to implement Coronavirus-related paid leave for workers and tax credits for small and midsize businesses to swiftly recover the cost of providing Coronavirus-related leave.

Click here to read the news release.


Read More:

FFCRA Employer Requirements

Employee Rights Poster

Employee Rights Poster (Federal Employees)

COVID-19 and the Family and Medical Leave Act


Disclaimer: Nothing included on this page is intended to be specific tax or legal advice. Future regulations and guidance may change information included on this page as this is an evolving situation. This is provided for illustrative purposes only and we recommend you consult with your legal or tax specialist for information related to your specific situation. Issues related to employers with multiemployer bargaining agreements, government employers, and the impact of Families First Coronavirus Act with other state mandated paid leave laws should be reviewed with counsel or your tax specialist.