Beverly A. Meyer, Brad E. Bennett, Bricker & Eckler |
As it stands, employers are no longer required to provide emergency paid sick leave and expanded family medical leave to their employees after December 31, 2020. There is no statutory requirement to pay out or otherwise maintain unused FFCRA leave balances for employees.
While Congress passed a tax credit extension based on current FFCRA language, the tax credit is not available to political subdivisions, including schools. For public school districts, the FFCRA leave requirements will now expire on December 31, 2020.