If an employee was already FMLA eligible prior to the FFCRA, taking FMLA for the COVID-19 qualifying condition counts against the employee’s existing FMLA entitlement (12 workweeks/480 hours prorated for part time employment). The Families First Coronavirus Response Act (FFCRA) expands the existing federal Family & Medical Leave Act (FMLA) to cover child care responsibilities. This is true even if some or all instruction is being provided online or through other learning formats where a child is expected or required to complete assignments. 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. For example, if an employee’s child returns to school because their school reopens, but their school closes again at a later date, the employee may continue to use Expanded FMLA until their entitlement expires or until December 31, 2020, whichever comes first. The “FFCRA Top Up Sick Time Off (hours)” represents wages only. The FAQs will be updated to address changes in the law or additional questions as they are raised. .table thead th {background-color:#f1f1f1;color:#222;} #block-googletagmanagerheader .field { padding-bottom:0 !important; } #block-googletagmanagerfooter .field { padding-bottom:0 !important; } Federal government websites often end in .gov or .mil. .usa-footer .container {max-width:1440px!important;} For more information about how self-employed individuals can claim the credits see Specific Provisions Related to Self-Employed Individuals. The Eligible Employer is not subject to the employer portion of social security tax imposed on those wages. div#block-eoguidanceviewheader .dol-alerts p {padding: 0;margin: 0;} For purposes of this non-enforcement position, “good faith” exists when violations are remedied and the employee is made whole as soon as practicable by the employer, the violations were not willful, and the Department receives a written commitment from the employer to comply with the Act in the future. The Families First Coronavirus Response Act (FFCRA or Act) requires certain employers to provide their employees with paid sick leave or expanded family and medical leave for specified reasons related to COVID-19. “Paid Tracking Time Off – COVID-19 FFCRA EFMLA (hours)” (used for the remainder of the EFMLA leave of absence). For more information, see How does an Eligible Employer determine the amounts of the qualified family leave wages it is required to pay? Generally, the tax credits for qualified sick leave wages and qualified family leave wages are increased by the qualified health plan expenses allocable to each type of qualified leave wages. [7] The Department will issue a model notice no later than March 25, 2020.