
Communicate: Employers should communicate their plans to their payroll and human resources teams and ensure all forms, policies and records applicable to COVID-related paid leave are updated.Decide: Employers should decide now if they will start or continue to provide voluntary paid sick leave and paid family leave to employees due to the pandemic through September 30, 2021.In favor of highly compensated employees.The law disallows tax credits for any employers that discriminate with respect to leave: Nondiscrimination rules: The Rescue Plan includes new nondiscrimination rules for employers that provide voluntary leave and obtain the tax credits.It also raises the cap on EFMLA leave from $10,000 to $12,000 per employee.The Rescue Plan now removes the two-week waiting period on emergency FMLA leave.Now, employers may claim tax credits for emergency FMLA leave arising from any of the reasons set forth in the Families First Act, including the additional reasons mentioned above.Expanded FMLA coverage: Previously, tax credits taken by an employer to cover the cost of providing emergency / expanded Family & Medical Leave Act (FMLA) leave was only available if the employee was unable to work (or telework) to care for their child whose school or place of care was closed due to the public health emergency.Additional hours: As of April 1, 2021, employers are permitted to provide an additional 10 days of leave, even if an employee previously took 10 days of emergency paid sick leave.Is seeking or awaiting the results of a diagnostic test for, or a medical diagnosis of, COVID-19, when such employee has been exposed to COVID-19 or the employer has requested such test or diagnosis.Is obtaining an immunization related to COVID-19 or recovering from any injury, disability, illness, or condition related to such immunization.Additional qualifying reasons: The Rescue Plan added two qualifying reasons for leave.However, if employers chose to extend the leave, they would obtain tax credits to offset the cost.

As of January 2021, covered employers were not required to provide leave under the Families First Coronavirus Response Act.

It had been set to expire on March 31, 2021.

