ffcra extension 2022 update

The updates to the FAQs cover how the COVID-related Tax Relief Act of 2020, enacted December 27, 2020, extends the availability of the tax credits created by the FFCRA to eligible employers for paid sick and family leave provided through March 31, 2021, as well as other amendments to the credits. For example, manufacturing plants that face a significant shutdown if a group of employees become infected may be more cautious, whereas a business that mainly has telecommuting employees may not see as much of a need to provide COVID-19-related leave. $(document).ready(function () { Expanded Voluntary FFCRA Leave and Continuing Tax Credits Under ARPA. Before sharing sensitive information, make sure youre on a federal government site. With the tax credits sunsetting soon, an employer resuming FFCRA benefits would need to tell employees that the leave is available only through the end of September if the business doesn't plan. ol{list-style-type: decimal;} The Departments have previously issued several sets of FAQs to implement provisions of the FFCRA and CARES Act and to address other health coverage issues related to COVID-19. @media (max-width: 992px){.usa-js-mobile-nav--active, .usa-mobile_nav-active {overflow: auto!important;}} Employers that have not yet paid employees who took FFCRA leave from April 1, 2020 to December 31, 2020 will be required to do so. The FFCRA had two major provisions:the Emergency Paid Sick Leave (EPSL) Act and the Emergency Family and Medical Leave (EFML) Expansion Act. The tax credit was available for leaves between January 1, 2021 and March 31, 2021. "Employers that choose to restart voluntary FFCRA leave should make sure to administer the benefits in a manner that will allow them to take advantage of the FFCRA tax credits.". This would include booster shots, as there isn't a limit on the number of vaccinations for COVID-19 or specification of which ones are covered. endstream endobj 502 0 obj <. @media only screen and (min-width: 0px){.agency-nav-container.nav-is-open {overflow-y: unset!important;}} Further, the EPFL maximum has been increased to $12,000 per employee (up from $10,000 under the FFCRA). Please purchase a SHRM membership before saving bookmarks. The ARPA makes clear that employers seeking tax credits for voluntary FFCRA leave between April and September 2021 may not discriminate with respect to employees to whom they offer such voluntarily leave. var temp_style = document.createElement('style'); The end of the federal tax credit "is an occasion for employers to figure out what type of leave program best suits their business," said Hugh Murray III, an attorney with McCarter & English in Hartford, Conn. "The COVID-19 experience may well cause employers to rethink the policies that more generally apply to employee illness. [CDATA[/* >