Tax credits are available to employers between April 1, 2020, and December 31, 2020, for qualifying paid sick leave and expanded medical leave under the FFCRA. The credits are equal to 100% of the stated limit for the types of leave described below. The purpose of the tax credit is to enable employers to provide this paid leave without the additional financial burden during these difficult times.

Yes. First, the employee may take two weeks of paid leave under the sick leave provisions of the Emergency Paid Sick Leave Act (EPSLA) and Emergency Family and Medical Leave Expansion Act (EFMLEA) at two-thirds of the employee’s regular rate of pay. Second, the employee would take the ten weeks of paid leave available under the expanded leave provisions at two-thirds of the employee’s regular rate of pay.