雇主需要了解的家庭第一冠状病毒应对法案

上周, 总统签署了《亚洲博彩平台排名》(“FFCRA”), the first of what promises to be a number of legislative enactments addressing the current pandemic.  The FFCRA contains three specific laws that small to mid-sized employers should review: 公共卫生紧急休假, 紧急带薪病假法案, 以及带薪病假、带薪家庭和医疗假的税收抵免.  根据美国劳工部3月24日发布的指导意见, 2020, 这些法律的制定期限为4月1日至12月31日, 2020.

和大多数法令一样, 关于执行细节还有一些悬而未决的问题, 希望, 在接下来的几周内，新的机构规定和指导将会澄清.  The DOL has indicated that it will issue a “temporary non-enforcement policy” that will give employers until April 17, 2020年遵守FFCRA.  The DOL will be looking at whether the employer acted “reasonably and in good faith” in complying with the Act.

以下是FFCRA相关部分的简要摘要.  雇主如有具体问题或担忧，应联系他们的法律顾问.

公共卫生紧急休假

The 公共卫生紧急休假 amends the Family Medical Leave Act (“FMLA”) to create a new leave benefit for employees to ensure that parents can care for their children. 不像FMLA, 哪个适用于所有雇员超过50人的雇主, 公共卫生紧急休假适用于雇员少于500人的所有雇主.  而FMLA只涵盖工作至少1年的员工,在过去12个月里工作了250小时, all employees who have worked at least 30 days for their employer are eligible to take 公共卫生紧急休假.  才有资格休这次假, the employee must be “unable to work (or telework) due to a need for leave to care for the son or daughter under 18 years of age of such employee if the school or place of care has been closed, 或者这些子女的托儿亚洲博彩平台排名人员无法提供, 因为突发公共卫生事件.” 

Employees who qualify for 公共卫生紧急休假 do not get any more time for leave than was already allowed under FMLA (except those who previously were not covered by the law).  任何突发公共卫生事件假的前十天是无薪的.  员工可以选择使用任何可用的带薪假期, 比如病假或休假, 在此期间, 但是他们的雇主不能强迫他们这样做.  十天之后, the 公共卫生紧急休假 Act requires that the employer 支付 at least two-thirds of the employee’s salary at his or her regular rate of 支付 for the remaining 10 weeks of leave allowed under the FMLA.  然而，雇主每天支付雇员的费用不超过200美元，或者总共不超过1万美元. 

The employer is required to restore any employee returning from 公共卫生紧急休假 to his or her position.  The FFCRA does make an exception for employers with less than 25 employees if they meet one of the following criteria:

1. The position held by the employee when the leave commenced does not exist due to economic conditions or other changes in operating conditions of the employer that affect employment and are caused by a public health emergency during the period of leave.
2. The employer makes reasonable efforts to restore the employee to a position equivalent to the position the employee held when the leave commenced, 享有同等的就业福利, 支付, 以及其他雇佣条款和条件.
3. 如果雇主的合理努力失败, the employer must make reasonable efforts to contact the employee if an equivalent position becomes available for one year following the ‎conclusion of the coronavirus-related emergency or the conclusion of the 12-weeks of ‎coronavirus-related leave taken by the employee, 以较早的为准.‎

The Act also gives the Secretary of Labor the authority to create regulations excluding health care providers and emergency responders and exempting small businesses with fewer than 50 employees “when the imposition of such requirements would jeopardize the viability of the business as a going concern.”

紧急带薪病假法案

紧急带薪病假法案 (the “Paid Sick Leave Act”) provides that an employee is entitled to paid sick leave for the following circumstances:

1. 雇员必须遵守联邦法律, 与COVID-19相关的州或地方检疫或隔离令.‎
2. The employee has been advised by a healthcare provider to self-quarantine because of ‎concerns related to COVID-19.‎
3. 该员工出现COVID-19症状，正在寻求医疗诊断.‎
4. The employee is caring for an individual who is subject to an order as described in (1) or has been advised as described in (2).‎
5. The employee is caring for a son or daughter of such employee if the school or place of ‎care of the son or daughter has been closed, 或者这些儿子或女儿的托儿亚洲博彩平台排名提供者没有时间, 由于COVID-19的预防措施.‎
6. The employee is experiencing any other substantially similar condition specified by the ‎Secretary of Health and Human Services.

符合条件的全职员工有权享受80小时的带薪休假.  Part-time workers are entitled to paid leave for the average number of hours they normally work in a two-week period.  在1-3中描述的情况下, 以上, 员工必须获得全额补偿，最高可达每天511美元和5美元,总共110个.  那些因4-5节所述情况而休假的人, 以上, 必须支付正常工资的三分之二，每天最高200美元，每天2美元,总共000美元. 

This new leave allotment is in addition to any rights or benefits the employee may have under other laws or employer policies.  所有员工都可以享受这个假期，不管他们在公司工作了多久.  An employer cannot require an employee to use PTO or other leave until the employee has exhausted leave under the Paid Sick Leave Act.  

《澳门亚洲博彩平台排名》禁止任何雇主解雇员工, 管教, 或以任何其他方式歧视任何请假的员工, 提出投诉, 导致根据该法提起的诉讼, 或在任何此类诉讼中提供证词.  Any employer who willfully violates this prohibition is deemed in ‎violation of the FLSA and is subject to penalties.

带薪病假和带薪家庭和医疗假的税收抵免

The Tax Credits for Paid Sick and Paid Family and Medical Leave provide a dollar-for-dollar credit for any 支付ments made by employers to eligible employees who take leave under the FFCRA.  The IRS has announced that it will issue guidance this week, which may provide further information. 

An employer that 支付s qualifying sick or child care leave under the FFCRA will be able to retain an amount of the 支付roll taxes equal to the amount of qualifying sick and child care leave that it paid, 而不是存入国税局.  可用于留存的工资税包括(i)预扣的联邦所得税, (ii)社会保障和医疗保险税的雇员份额, (iii)雇主对所有雇员的社会保障和医疗保险税份额.  Employers may also obtain an additional tax credit for the costs to maintain health insurance coverage for the eligible employee during the leave period.

If there are insufficient 支付roll taxes to cover the cost of qualified sick and child care leave paid, 雇主可以向国税局申请加速支付税收抵免. 美国国税局预计将在两周或更短时间内处理这些请求.

杰夫•威尔逊 是一个澳门亚洲博彩平台排名 & 专注于劳动法事务的亚洲博彩平台排名律师, 包括咨询和商业诉讼.