In addition to the Emergency Paid Sick Leave, all employers with less than 500 employees and government employers, must provide for those employed at least 30 days (March 2, 2020) who cannot work, including telework, if he or she must care for his/her child under age 18 whose school or child care is closed due to the COVID-19 public health emergency:
-up to 12 weeks leave
-the first 2 weeks are unpaid (employee may elect to use any other paid leave if available)
-the employee may use the first 2 weeks per emergency paid sick leave above if eligible
-if not eligible for emergency paid sick leave above, the following up to 10 weeks is paid
-based on two-thirds of the employee’s regular pay for the normally scheduled work hours
-capped at $200/day for a total of $10,000
-maximum payout of $12,000 total per employee.
Provide employer with a notice posted on a school or child care website, published in a newspaper or emailed to the employee by the school or the child care provider so it can obtain a tax credit.
Restoration to Position on Return:
Employers with 25 or more employees must reinstate the returning employee to the same or equivalent position, unless the position no longer exists due to economic conditions or other changes due to the public health emergency.
Even so, the employer must make reasonable efforts for at least one year to contact the employee if an equivalent position becomes available.
1) Health care workers and emergency responders, and
2) Small businesses with less than 50 employees if the requirements would jeopardize the viability of the business as a going concern, where and authorized officer of the business determines one of the following: a) if either or both leaves would result in the business’s expenses and financial obligations exceed revenues and cause it to cease operating at a minimal capacity; b) the absence of employee(s) requesting either or both leaves would entail a substantial risk to the financial health or operational capabilities due to their specialized skills, business knowledge or responsibilities; or c) there are not enough workers available to perform the services provided by those requesting either or both leaves, and the services are needed for the business to operate at a minimal capacity. Maintain documentation but to not provide any materials to the DOL.
Eligible employees may apply for either leave beginning 4/1/2020.
Employers may not discharge, discipline or otherwise discriminate for anyone who takes either leave. The DOL may investigate, enforce and impose penalties.
Poster [here] of regarding both of these rights must be posted no later than 4/8/20 (or by email for those teleworking.
Tax Credit: Employers can seek reimbursement for the wages paid by taking tax credits applicable to the employer’s portion of Social Security taxes (6.2%)
End Date: 12/31/2020 (subject to further governmental orders)