On August 27, 2020, the Department of Labor (DOL) issued a guidance document (98-100) clarifying how the childcare provisions of the Family First Coronavirus Response Act (FFCRA) apply to various remote and in-person learning situations of the children of employees.
The FFCRA generally requires private employers with fewer than 500 employees and many public sector employers to provide paid leave to eligible employees for certain COVID-19 related reasons, including up to 12 weeks of partially paid leave because of the employee’s need to care for a child whose school or place of care is closed, or whose child care provider is unavailable, due to COVID-19. Employees qualifying for this FFCRA childcare leave are entitled to two-thirds of their regular pay, up to $200 per day and $12,000 in the aggregate, for which private employers can claim a fully refundable tax credit.
The FFCRA childcare leave provision takes on renewed importance as schools across the country begin to reopen with a variety of approaches to instruction. Many schools and school districts are offering only in-person instruction, only remote instruction, or a hybrid schedule (e.g., three days in school, two days distance learning). In some cases, parents have the choice of in-person or remote instruction for their children.
The new DOL guidance explains the impact of these different approaches on the availability of FFCRA leave for parents:
Because DOL continues to refine its FFCRA guidance, employers should monitor DOL’s website for the latest updates. Please consult with Bertram LLP for assistance in implementing compliant FFCRA policies or if you have questions about other COVID-19 issues or matters affecting your workplace.