On December 27, 2020, the Consolidated Appropriations Act, 2021, HR 133, the most recent COVID-19 relief and stimulus bill, was signed into law. The law extends some of the previously enacted relief provisions and ends others. The key provisions are summarized below.

COVID-19 paid sick and family leave – voluntary but eligible for an employer

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

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

New DOL poster released for Families First Coronavirus Response Act (FFCRA)

There is a required poster for the Families First Coronavirus Response Act (FFCRA), now available here. This poster must be provided to all current employees (not those already laid off), either by posting in each workplace (where other posters are located) or direct