Reconciling 2021’s Expanded NYS and FFCRA COVID-Associated Depart Obligations

Employers can continue to receive income tax credits under the Families First Coronavirus Response Act (“FFCRA”) through September 30, 2021 with an expanded range of qualification purposes along with new guidance from the New York State Department of Labor on New York’s own COVID-19 vacation requirements together in a dilemma about their legal options and obligations. The following table overrides the requirements and eligibility criteria under state and federal laws. As indicated in the table:

Leaving NYS COVID-19 – Is on leave of absence for a period of up to two weeks due to a quarantine or isolation order issued by the government. New York State mandates stipulate that employers grant up to three periods of covered vacation per employee. However, the second and third periods must be for quarantine based on the worker’s own condition and not just as a precautionary measure for exposure to other people who have tested positive for COVID. 19 (see our NYS COVID blog post). New York State Short-Term Disability (STD) and Paid Family Vacation (PFL) benefits are available to small and medium-sized employers concurrently with no waiting for the otherwise unpaid portion of a vacation period that relies on in-person a government-enacted quarantine- or isolation arrangement.

NYS Family Paid Vacation Benefit – Provides payment to care for a child for the duration of a quarantine or isolation period and for up to 12 weeks of vacation per year at the statutory amount ($ 840.70 / week) under the government-mandated NYS PFL program for the Caring for a family member who has COVID-19 if the family member’s illness meets the PFL definition of a major health condition.

FFCRA sick leave tax credit – Offers employers offering COVID-19 paid vacation leave a two-week total tax credit, up to a cap of $ 511 per day for sick leave based on an employee’s own health and a cap of $ 200 per day for sick leave due someone else care. Employees who previously received FFCRA COVID-19 vacation in the first year of the pandemic will be entitled to additional vacation of up to two weeks from April 1, 2021. Note that the FFCRA paid vacation offered in 2021 is on a voluntary basis and is not mandatory, but should be consistently made available to all eligible employees.

FFCRA tax credit for caring for a family member – Offers employers offering COVID-19 paid family vacations a tax credit up to a limit of $ 200 per day for a total of 12 weeks under the Family Medical Leave Act (FMLA); Employees who previously received family leave from FFCRA COVID-19 in the first year of the pandemic will be entitled to additional leave of up to twelve weeks from April 1, 2021. Note that the FFCRA paid vacation offered in 2021 is on a voluntary basis and is not mandatory, but should be consistently made available to all eligible employees.

April 2021 COVID table left