FFCRA休假和2021年美国救援计划法案

发布日期:2021年4月2日

The requirement to provide paid Emergency Paid Sick and the expanded Family Medical leaves under the Families First Coronavirus Response Act (FFCRA) of 2020 expired on Dec. 31, 2020. Cities may recall language in the Families First Coronavirus Response Act in 2020 prohibited local governmental employers from receiving any benefit of the payroll tax credits for providing paid sick and paid emergency family leave. 而工资税抵免在2020年不在地方澳门网络娱乐游戏平台的选择范围之内, 合格的病假和探亲假工资不需要雇主分担社会保障税.

然而, 2021年美国救援法案计划 现在包括一项措施，从4月1日到9月11日生效. 30, 2021, makes 状态 and local governments fully eligible for the paid leave reimbursable tax credits under the Families First Coronavirus Relief Act (FFCRA). 税收抵免将以季度为基础适用于联邦医疗保险税.

虽然这是 可选 城市雇主提供给雇员的福利(i.e., 不需要), failure to comply with all leave requirements of the American Rescue Plan Act disqualifies a city from obtaining the credit. 对于选择在2021年为员工提供这种ffra类型休假的城市, 这两个假期都有资格获得工资税抵免的新要求.

据我们了解，各联邦机构即将出台指导意见, 包括劳工部, 因此，当此类指南可用时，我们将更新这些常见问题解答. 联盟鼓励各城市与城市律师合作，实施新法律和调整任何政策.

有关FFCRA休假和《澳门棋牌娱乐游戏平台》要求的政策样本和其他指导, 请联系 HRBenefits@wodiety.com or Research@wodiety.com.

获取有关FFCRA休假和《澳门棋牌娱乐游戏平台》的常见问题解答:

Q1. 作为一个城市，我是否需要在2021年为我的员工实施这种FFCRA类型的休假?

Q2. 2021年FFCRA类休假的新要求是什么?

Q3. 一个城市如何同意提供这些额外的假期并获得税收抵免?

Q1. 作为一个城市，我是否需要在2021年为我的员工实施这种FFCRA类型的休假?

A1. 不，提供FFCRA类型的休假给你的员工是可选的. 利用工资税抵免, 该市将需要遵守新修订的FFCRA条款的所有方面.

重要的第一步是评估你所在的城市是否希望在2021年为你的员工提供FFCRA类型的假期. 一些城市可能希望在4月1日期间提供这项福利，以帮助患有COVID-19的员工休假, 2021年至9月. 30, 2021, others may wish to either hold off until agency guidance provides additional clarification on leave details or simply not opt to take advantage of the tax credits. 我们正在等待指导的一些突出领域包括:

  • Whether the new law allows an employee with some use of FMLA already in the FMLA year period a total of 14 weeks (12 weeks of expanded Family Medical Leave plus 2 weeks of Emergency Paid Sick leave) or something more generous with a whole new allotment of 12 weeks of expanded FMLA. 在2020年的FFCRA中，DOL明确将扩展和传统的FMLA限制在12周内. Our best information at this point is that the 2021 law only provides a total of 12 weeks of expanded FML and FMLA combined, 但我们等待进一步的指导来澄清这个问题.
  • 如果有一个必须使用的休假序列. 可以说, 如果雇主提供可选休假的话, 这些假期将在任何其他城市带薪休假之前使用. 实际上, it seems cities opting to offer this FFCRA type leave in 2021 may want to guide employees to exhaust the two week 紧急带薪病假 first since in many cases employees receive 100% of pay (max of $511/day) before then using the expanded family leave, 由于同样的资格原因，支付三分之二(最高200美元/天).
  • 在这个时间点, 雇主是否只能提供一种休假还不完全清楚, 比如只有紧急带薪病假, 而不是扩大的家庭医疗假. 该法案指出，税收抵免只适用于那些统一为所有员工提供休假的雇主, 不歧视某些类别的工人，如高薪雇员, 全职员工, 或者根据资历. 在我们得到进一步指导之前，保守行事, could be to provide both types of leaves to your employees if your city decides to offer the FFRCA type leave at this time. 见非歧视规则 FAQ #₂.

如果一个城市选择推迟到2021年实施这一休假, 目前尚不清楚，如果该市选择以后实施这一福利，该如何处理这一休假. 例如, 一个城市能否在实施之前跟踪员工的休假情况, 然后在福利实施后追溯调整员工余额. 该市还需要确保使用文件来证明休假和税收抵免. 在市澳门网络娱乐游戏平台决定下一步行动时，与市律师协商是很重要的.

另一种选择是市澳门网络娱乐游戏平台提供类似于新法律中概述的某种休假, with the expectation that the city will not receive the tax credits but retains control over the type and amount of leave it will offer to employees. Some cities may instead choose not to offer any additional leaves other than what the city typically offers under non-pandemic times, 又有哪些不符合税收抵免的条件呢. The benefit of offering some leave beyond what a city typically offers is that the additional leave may encourage ill employees to stay home as well as encourage employees to become vaccinated.

返回到页面顶部

Q2. 2021年FFCRA类休假的新要求是什么?

A2-A. 正如在 FAQ # Q1 (与2020年要求的FFCRA休假在2020年底到期不同)，这一休假福利是 可选 2021年致雇主. 我们预计未来会有更多的机构指导，但下面提供的是我们现在所知道的摘要.

该校非歧视规则 — Employers will not be eligible for the payroll tax credit if they discriminate in awarding the FFCRA type leave in favor of highly compensated employees, 全职员工, 或者根据资历. 因此, 在2021年自愿提供FFCRA休假的城市，保守地说，可能希望全面批准休假. We also await further guidance on whether a city may offer only one type of leave (比如只有紧急带薪病假, 而不是扩展后的FML).

A2-B.  紧急带薪病假

根据美国救援计划，4月1日的紧急带薪病假为两周(10天), 2021年至9月. 30, 2021. 由于2020年的休假已于12月6日到期. 31, 2020, 如果一个城市给员工提供这样的假期, 从4月1日起，可以享受整整10天/两周的假期, 2021.

紧急带薪病假工资的最高税收抵免仍为2美元,000 or $5,每名员工110美元, 取决于休假的类型.

扩大休假的合格理由 -《澳门棋牌娱乐游戏平台》扩大了雇员有资格包括以下雇员的情况:

  • Seeking or awaiting the results of a test for or a diagnosis of COVID-19 when the employee has either been exposed to COVID-19 or the employer has requested the test or diagnosis.
  • 获取COVID-19疫苗.
  • 从与COVID-19免疫接种相关的任何受伤、残疾、疾病或病症中康复.

这三种情况提供的税收抵免上限为511美元/天，按员工的正常工资(5美元)计算,合计110个).

上述情况在2020年紧急带薪病假情况清单上有所扩大.  根据《澳门棋牌娱乐游戏平台》，以下名单继续有资格享受紧急带薪病假:

  • 雇员必须遵守联邦法律, 状态, 或与COVID-19相关的当地检疫或隔离令.
    • 员工工资为100%，上限为每天511美元(总计5110美元)。
  • 已被卫生保健提供者建议进行自我隔离.
    • 员工工资为100%，上限为每天511美元(总计5110美元)。.
  • 是否出现COVID-19症状并寻求医疗诊断.
    • 员工工资为100%，上限为每天511美元(总计5110美元)。.
  • 是否正在照顾接受COVID-19隔离或建议自我隔离的个人.
    • 雇员按其工资率的2/3支付工资，每日上限为200元(合计2,000元).
  • 是否要照顾因COVID-19而关闭或无法提供学校或日托服务的儿童.
    • 雇员按其工资率的2/3支付工资，每日上限为200元(合计2,000元).
  • 是否有美国卫生与公众服务部部长指定的其他类似情况.
    • 雇员按其工资率的2/3支付工资，每日上限为200元(合计2,000元).

我们在等待机构的指导, cities opting to offer this paid leave will want to maintain documentation for substantiation of the tax credit for at least 4 years after the date the tax becomes due or is paid, 以晚到的为准.

再一次。, the federal tax credit is only available for leave under for the FFCRA reasons spelled out in the American Rescue Plan Act of 2021 and outlined in these FAQs. 在没有机构指导的情况下, we have prepared a model leave form for your consideration including information reflecting the guidance currently available:

A2-C. 紧急家庭医疗假(扩大家庭医疗假)

扩大休假的合格理由 — Previously the FFCRA leave of 2020 only permitted expanded family medical leave for an employee’s time off to care for a child whose school or daycare 关闭d due to COVID-19 reasons.

The 2021 law now allows the expanded family medical leave for any of the qualifying reasons found under Paid Sick Leave (which in 2021 have been expanded as well — See FAQ # A2-B). 因此, 2021年扩大的家庭医疗假现在可以在4月1日期间出于以下9个原因中的任何一个, 2021年9月. 30, 2021:

  • 雇员必须遵守联邦法律, 状态, 或与COVID-19相关的当地检疫或隔离令.
  • 已被卫生保健提供者建议进行自我隔离.
  • 是否出现COVID-19症状并寻求医疗诊断.
  • 是否正在照顾接受COVID-19隔离或建议自我隔离的个人.
  • 是否要照顾因COVID-19而关闭或无法提供学校或日托服务的儿童.
  • 是否有美国卫生与公众服务部部长指定的其他类似情况.
  • An employee who is seeking or waiting for the results of a test for or a diagnosis of COVID-19 when the employee has either been exposed to COVID-19 or the employer has requested the test or diagnosis.
  • 正在接种COVID-19疫苗的员工.
  • 如果员工正在从伤病中恢复, 与COVID-19免疫有关的残疾、疾病或状况.

带薪周数从10周增加到12周 -以前，2020年FFCRA休假要求前两周, be either unpaid or an employee could elect to use 10 days of 紧急带薪病假; leaving employees with essentially only 10 weeks of the paid expanded Family Medical Leave. 2021年《澳门棋牌娱乐游戏平台》取消了这两周的无薪要求, 4月1日起生效, 2021年至9月. 30, 2021, 雇员是否有资格享受扩大的家庭医疗假, 并且假设员工之前没有使用过任何家庭医疗假, 然后他或她将以正常工资的2/3的比率获得12周的假期. In 2021, 把这两个假期放在一起看(紧急带薪病假和扩展的FML), 员工可以获得长达14周的带薪休假，如果他或她, 例如, 感染了COVID-19，然后被卫生保健提供者隔离. 在这个场景中, the employee could be eligible for two weeks at their regular rate of pay as Emergency Paid Sick leave and up to 12 weeks at two thirds of their regular rate of pay under expanded Family Medical Leave in 2021. 请注意，这是一个不同的情况 FAQ # Q1 因为我们将紧急带薪病假和扩大的家庭医疗假合并来说明.

提高税收抵免限额 — The American Rescue Plan Act of 2021 increases the tax credit limit for covered wages for expanded Family Medical Leave from $10,000 to $12,每名员工000. 这意味着一个城市可以申请总共高达12美元的税收抵免,每名员工000美元，这反映了员工正常工资的2/3,FFCRA延长家庭假的上限是每天200美元.

我们在等待机构的指导, cities opting to offer this paid leave will want to maintain documentation for substantiation of the tax credit for at least 4 years after the date the tax becomes due or is paid, 以晚到的为准. The federal tax credit is only available for leave under the FFCRA reasons spelled out in the American Rescue Plan Act of 2021. 在没有机构指导的情况下, we have prepared a model leave form for your consideration including information reflecting the guidance currently available:

返回到页面顶部

Q3. 一个城市如何同意提供这些额外的假期并获得税收抵免?

A3. 我们仍在等待机构对这一过程的指导. City councils will likely need to make the affirmative decision before employees are notified that the leave is available to them. 税收抵免将以季度为基础适用于联邦医疗保险税.

返回到页面顶部