Publication Details

Special Alert: Department of Labor Issues FFCRA Regulations and the Internal Revenue Service Issues Guidance On FFCRA-Related Tax Credits

Apr 1, 2020 | Related Attorney Michael S. Kalt | Topic: Employment

Earlier today, the U.S. Department of Labor (DOL) issued “Temporary Regulations” to implement the Public Health Emergency Leave and Emergency Paid Sick Leave enacted under the Families First Coronavirus Response Act (FFCRA).  The 124 pages of regulations, which are more formal and different from the DOL’s recently-issued FAQs, cover many important issues, including employee entitlements generally, the interaction between these two types of leave, and documentation employers can request.  We are reviewing these in greater detail, and are happy to answer any questions unanswered by these Regulations, but in the interim, these Regulations can be accessed here.

Separately, on March 31, 2020, the Internal Revenue Service (IRS) issued detailed guidance, including Frequently Asked Questions, regarding the tax credits available for small and medium-sized businesses that provide the Public Health Emergency Leave and Emergency Paid Sick Leave.  Of particular initial note, questions 44-46 address the information eligible employers must obtain from employees to qualify for these tax credits.  The IRS’ guidance and FAQ’s can be accessed here.

Do you have questions about how this update may affect you?  For further information contact:

Emily J. Fox (efox@wilsonturnerkosmo.com)

Lois M. Kosch (lkosch@wilsonturnerkosmo.com

Michael Kalt (mkalt@wilsonturnerkosmo.com)

Wilson Turner Kosmo’s Special Alerts are intended to update our valued clients on significant developments in the law as they occur. This should not be considered legal advice.