President Trump has signed into law the 家庭第一冠状病毒应对法案. 除此之外, the new law temporarily requires certain employers to provide exp和ed paid sick 和 family leave for employees affected by the coronavirus (COVID-19) p和emic. 雇主增加的成本将被新的税收抵免所抵消, 哪些也适用于自雇人士.
扩大家庭和医疗假
新法律修订了联邦法律 家庭和医疗休假法 (FMLA)，适用于雇员少于500人的雇主. Those employers generally must provide employees who’ve been on the job for at least 30 calendar days (including those who work under a multiemployer collective agreement 和 whose employers pay into a multi-employer plan) with up to 12 weeks of job-protected leave, 部分支付.
The new law generally allows the leave in circumstances where an employee is unable to work (or “telework”) due to a need to care for a minor child whose school or paid place of childcare has been closed or is unavailable due to COVID-19.
The FMLA generally requires only job-protected leave, not paid leave. For leave under the new law, only the first 10 days of leave may be unpaid. (Those 10 days might, however, qualify for paid sick leave; see below.)
After 10 days, covered employers must provide paid leave at two-thirds of an employee’s usual rate. The pay requirement is limited, however, to $200 per day 和 $10,000 total per employee.
Be aware that certain exemptions 和 special rules may apply regarding exp和ed family 和 medical leave.
Paid sick leave under the 家庭第一冠状病毒应对法案
根据新法律, employers with fewer than 500 employees must provide 80 hours of paid sick leave for full-time employees in certain situations. Part-time employees are entitled to this paid sick leave for the average number of hours worked over a two-week period.
Employees are eligible regardless of how long they’ve worked with the employer, 和 employers can’t require an employee to use other paid leave before the paid sick time.
An employee qualifies for the leave when he or she is unable to work (or telework) because the employee:
1. 受到与covid -19相关的隔离或隔离令的约束，
2. 被一位医疗保健提供者建议进行自我隔离，
3. Is experiencing COVID-19 symptoms 和 seeking a medical diagnosis,
4. Is caring for an individual subject to a COVID-19-related quarantine or isolation order,
5. Is caring for a son or daughter whose school or place of care has been closed, 或者找不到保姆, 由于COVID-19预防措施, or
6. Is experiencing substantially similar conditions specified by the U.S. 卫生与公众服务部部长 亚历克斯·拉扎.
When leave is taken for an employee’s own illness or quarantine (reasons 1 through 3 above), 休假需按员工正常工资支付, 但每天不超过511美元(合5美元),110总). 因上述第4至第6个原因请的假, the leave is required to be paid at two-thirds of the regular rate, 上限为每天200美元,000总).
Note that certain exemptions 和 special rules may apply regarding paid sick leave.
为雇主和个体经营者提供税收抵免
Covered employers generally can take a federal payroll tax credit for 100% of the qualified family 和 sick leave wages they pay each quarter. The credits generally are available only to employers required to provide benefits by the new law.
The amount of wages taken into account for the paid family leave for each employee is capped at $200 per day 和 $10,所有季度为000. The amount of wages taken into account for paid sick leave is limited to $511 per day for leave taken for the employee’s own illness or quarantine 和 $200 for leaves taken to care for others.
Wages taken into account when computing the credit amount won’t be taken into account when computing the existing Section 45S business tax credit for paid family 和 medical leave.
Note that tax credits may also be available to certain self-employed individuals.
有效的日期
The new law provides that the paid leave provisions must take effect no later than 15 days after enacted. 它们将于2020年12月31日到期. More relief affecting employees 和 businesses is sure to follow this legislation.
For more information, contact 老葡京手机app Tax Practice Director Richard Morris through our 触点形式.
委员,葡京会手机app下载 & 老葡京手机app(老葡京手机app)是一家提供税务服务的专业公司, accounting 和 business advisory expertise throughout the Mid-Atlantic region from offices in 马里兰州贝塞斯达 和 华盛顿特区.
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