Department of Labor Publishes Guidance on the Expiration of Paid Sick Leave and Expanded Family and Medical Leave

The requirement that employers provide paid sick leave and expanded family and medical leave under the Families First Coronavirus Response Act (FFCRA) expired on December 31, 2020. Last week, the U.S. Department of Labor announced additional guidance on the expiration of these paid leave requirements.

The Department’s guidance states that while employers are not required to provide employees with paid leave under the FFCRA after December 31, 2020, employers may voluntarily decide to provide such leave. Importantly, the Consolidated Appropriations Act, 2021 extended employer tax credits for paid sick leave and expanded family and medical leave voluntarily provided to employees until March 31, 2021.

The Department of Labor’s guidance also clarifies that the Department’s Wage and Hour Division will enforce violations of the FFCRA which occurred during the effective period of the Act (April 1 through December 31, 2020), so long as the complaint is made within the statute of limitations. The statute of limitations for both the paid sick leave and expanded family and medical leave provisions of the FFCRA is two years from the date of the alleged violation (or three years in cases involving alleged willful violations).

The DOL guidance can be accessed here.

Information regarding refundable tax credits for qualified leave wages can be accessed here.