As of January 1, 2021, FFCRA paid leave benefits are no longer mandatory. But, employers who voluntarily continue providing the paid leave to employees can claim the FFCRA tax credit until March 31, 2021.
The first coronavirus bill, the Families First Coronavirus Response Act (FFCRA), was signed into law on March 18, 2020. The FFCRA offers a number of relief measures for businesses and individuals impacted by COVID-19. The bill’s effects expire on December 31, 2020.获得以下条例草案的直接事实。
What is the Families First Coronavirus Response Act?
Only47% of small business owners据报道，他们熟悉家人的第一个冠状病毒响应法（FFCRA）。如果您落在53％的人下，谁不熟悉该法案，请继续阅读。
The Families First Coronavirus Response Act provides the following relief for both businesses and employees:
- 病假和家庭假
- Expanded Family and Medical Leave Act benefits
- 支付留下雇主税收抵免
- 扩大失业救济金
- 营养豁免
- Covid-19测试覆盖范围
不要把ffcra与......CARES Act，这是第二天3月27日2020年3月27日九天后的冠心病立法。
The CARES (Coronavirus Aid, Relief, and Economic Security) Act is the legislation behind the Paycheck Protection Program, Employee Retention Credit, Economic Impact Payments, and Pandemic Unemployment Assistance.
1. Paid sick and family leave
The FFCRA requires most employers with fewer than 500 employees to provide eligible employees with 10 days of paid sick leave and 10 weeks of paid family leave.
员工可以为冠状病毒相关情况带来带薪病和家庭休假。带薪病假是患有冠状病毒的员工，或者在拥有它的人照顾的人。付费家庭休假是员工，员工必须观看学校或日托所关闭的孩子。
如果你的员工不到500人，那么免于ffcra(e.g., have fewer than 50 employees), you must provide these benefits between April 1, 2020 – December 31, 2020.
员工可以服用病假，如果它们是：
- 受检疫或隔离令
- Advised by a healthcare provider to self-quarantine
- 体验Covid-19症状并等待诊断
Employees can take paid leave and receive two-thirds their regular wage ($200 maximum daily rate) if they are:
- 照顾受灾检疫或隔离令或者医疗保健提供者向自治区建议的人（带薪病假，10天）
- Caring for a child under 18 whose school or place of care is closed due to COVID-19 (paid family leave, 10 weeks)
如果您有兼职员工，则FFCRA也适用于它们。使用它们在典型的两周内工作的平均小时数，以确定他们有资格的工作时间。
| Learn more about your paid leave responsibilities by reading our article, “Coronavirus Paid Leave: Q&A for Employers.” |
2. Expanded Family and Medical Leave Act benefits
The FFCRA’s Emergency Family and Medical Leave Expansion Act extends the guidelines to all employers with fewer than 500 employees. Regular Family and Medical Leave Act (FMLA) rules only apply to businesses with 50 or more employees.
再次，扩张需要合格的雇主提供paidfamily leave to employees who meet the criteria (explained in the previous section).
根据FFCRA的扩展FMLA也保护大多数员工的工作12周when they take paid family leave to care for a child. Again, employees are entitled to10周付费家庭休假。薪酬家庭休假的前两周可以是未付的，或者员工可以使用他们的10天的FFCRA病假。
If you have fewer than 25 employees, you do not have to reinstate an employee after they use paid family leave if you meet所有这三个of the following conditions:
- The job no longer exists due to economic hardship caused by the coronavirus
- 您可以合理地将员工恢复到类似的位置
- 如果在他们返回工作的一年内出现任何内容，您会尝试联系员工
3.支付雇主税收抵免
To help employers offset the cost of providing paid sick and family leave, the FFCRA provides COVID-19 paid leave payroll tax credits. Employers use these refundable payroll tax credits to get reimbursed, dollar-for-dollar, for the cost of providing paid sick and family leave.
您可以申请的总贷方金额包括您为员工提供的有偿休假加上与他们相关的工资和卫生计划费用的雇主医疗保险税。
如果FFCRA要求您提供休假，您可以申请这些已付费税收抵免，并且您支付雇员支付休假工资。
You “fund” the paid leave wages by holding onto federal employment taxes on wages between April 1 – December 31 instead of depositing them with the IRS. Then, you claim the amount as a tax credit on your federal employment tax return.
雇主税收不涵盖休假工资的雇主可以选择档案表格7200.，由于Covid-19，预先支付雇主信贷。使用表格从IRS申请付款前进。
扩大失业救济金
2020年应急失业保险稳定和访问法案扩大了Covid-19影响的员工失业救济。根据FFCRA，联邦政府提供了额外资金的国有资金。
扩大的失业福利包括缓解资格要求和放弃等待期。这使得更多员工有资格获得福利，员工不必等待一周以获得福利或寻找工作有资格的工作。
扩大的福利也让雇主休假或揭开员工而不增加他们的Suta税目。
5. Nutrition waivers
FFCRA的营养豁免扩大了营养援助计划的福利，以确保儿童和有需要的食物。
扩大的营养援助为儿童营养计划，妇女，婴儿和儿童（WIC），补充营养援助计划和美国农业部食品方案提供额外资金。
6. COVID-19 testing coverage
Covid-19测试覆盖范围让个人接受冠状病毒测试和诊断，而不涉及推广，共存或共同保险。此覆盖范围还涵盖了办公室访问，紧急护理访问和急诊室访问，导致冠状病毒测试的命令。
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