Child Care Leave - Families First Coronavirus Response Act
The Families First Coronavirus Response Act provides child care leave or paid family leave for employees dealing with specific circumstances related to COVID-19.
Under the Act employers with fewer than 500 employees are required, for the period April 1, 2020 through December 31, 2020, to pay up to 12 weeks of employer-paid childcare leave for any employee who has been employed by the employer more than 30 days.
Waiting Period
The first ten days for which an employee takes leave for this reason may be unpaid. However, during that 10-day period, an employee may be entitled to receive qualified sick leave wages as provided under the ESPLA or may receive other forms of paid leave, such as accrued sick leave, annual leave, or other paid time off under the Eligible Employer’s policy. After an employee takes leave for ten days, the Eligible Employer must provide the employee with qualified family leave wages for up to ten weeks. This 10-day waiting period requirement is repealed (IRC Sec 3132, as modified by ARPA), effective April 1, 2021.
Employee Qualifications
To qualify the employee must be unable to work, or work from home, because the employee must care for their child under 18 years of age, due to school or childcare closures related to a COVID-19 emergency or from April 1, 2021 through September 30, 2021 needing time to get the COVID vaccine.
Duration of the Leave
The maximum duration of the leave is 12 weeks.
Family Leave Benefit
Two-thirds of their normal rate (or minimum wage, if greater) of pay, but limited to $200 per day and a maximum of $10,000 ($12,000 after March 31, 2021 per ARPA).
Notice: Where the need for childcare is anticipated an employee should provide their employer with as much advance notice as possible. However, advance notice is not required.
Employee Retention
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25 Employees or More: Employers with 25 or more employees must allow their employees to return to work after the leave.,
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Less Than 25 Employees: Employers with fewer than 25 employees must allow their employees to return to work after the leave unless the position no longer exists as a result of changes in economic or operating conditions related to/resulting from COVID-19 and the public health emergency. Even so, the act requires employers to do their best to return an employee to an equivalent position if available for up to a period of one year.
State Family Leave Programs
Some states provide family leave benefits, and it will take time to see if there is nexus between the federal emergency benefits and state benefits. For example, CA has a paid family leave program compensated by the state.