families first coronavirus response act

A New York federal judge struck down or limited several of the Department of Labor (DOL)’s restrictions on federal COVID-19 paid leave under the Families First Coronavirus Relief Act (FFCRA): (1) work availability requirement, (2) healthcare worker exemption, (3) intermittent leave employer consent, and (4) requirement to submit documentation before taking leave.

Work availability requirement

Governor DeWine signed an executive order on June 16, 2020 that provides exceptions to the general rule that employees may not refuse to return to the workplace following a COVID-19 pandemic layoff or work-at-home situation. Employees with “good cause” may remain at home and refuse to work and still receive unemployment benefits. Good cause includes:

Congress passed a myriad of tax credits, deferments, loans, and forgivable loan payments in response to the COVID-19 pandemic. Employers struggling to navigate the different options should work closely with their lender, accountant, and legal counsel.

Qualified Sick and Family Leave Tax Credits

Wages paid for COVID-19 family and sick leave under the Families First