Families First Response Act: Department of Labor Resources and FAQs

March 24, 2020 - With the passage of the Families First Response Act, the Department of Labor (DOL) has been compiling frequently asked questions they've received from companies and individuals. These resources will continue to be updated as information changes or new information is received. Refer to these links and check back often for updates. 

• Eligibility requirements for both the Paid Sick and Emergency Leave Acts (Employer/Employee)
• Upcoming guidance on how payroll tax credits will be handled and calculation guidance (with examples)
• Small business exemption guidance
• Unemployment scenarios that cross over both Paid Sick policies and Emergency Leave Acts

Links to valuable DOL information are located at the COVID-19  specific website on the DOL Website: 

https://www.dol.gov/agencies/whd/pandemic

Overall policies can be found here: 

https://www.dol.gov/agencies/whd/pandemic/ffcra-employer-paid-leave

FAQ:  (These will continue to be updated over the period of time prior to implementation)

https://www.dol.gov/agencies/whd/flsa/pandemic

https://www.dol.gov/agencies/whd/fmla/pandemic

Internal Revenue Service (IRS) guidance: 

https://www.irs.gov/newsroom/treasury-irs-and-labor-announce-plan-to-implement-coronavirus-related-paid-leave-for-workers-and-tax-credits-for-small-and-midsize-businesses-to-swiftly-recover-the-cost-of-providing-coronavirus

Please email familiesfirstact@redpathcpas.com if you need assistance with finding these resources or if you have general inquiries regarding the Families First Response Act.  For specific company guidance on employee relations situations, please consult with an employment legal resource.