On Wednesday, March 18, President Donald Trump signed into law H.R. 6201. This alert summarizes three aspects that affect employers: 紧急家庭和医疗休假扩展法案, 紧急带薪病假法案, and Tax Credits for Paid Sick and Paid Family and Medical Leave Act.
Private businesses with 500 or more employees are not covered by this legislation.
紧急家庭和医疗休假扩展法案
第一个, the Families 第一个 冠状病毒的反应行为 includes changes to the Family and Medical Leave Act of 1993 (FMLA).
The Emergency FMLA Expansion Act provides that private-sector employers with fewer than 500 employees, 以及公共部门的雇主, 必须为在申请有资格休假前已在工资单上工作至少30个日历天的雇员提供不超过12周的“与公共卫生紧急情况相关的合格需求”的受工作保护的《bg视讯娱乐网站》休假.
这种“资格需要”是有限的情况下,员工无法工作或远程由于需要照顾一个儿子或女儿18岁以下的孩子的学校或儿童保育的地方已经关闭或不可用时由于突发公共卫生事件.
FMLA紧急休假的前10天可以不带薪. 员工可以替代累积假期, 事假或病假, 但雇主可能不会要求他们这样做.
产假的剩余部分需要支付工资, 不低于雇员正常工资的三分之二, for the number of hours the employee would otherwise be scheduled to work. The provisions limit the amount of required pay for leave to no more than $200 per day and $10,每名员工总计为000.
休假离开, 包括这一扩张, 一般要求雇主在雇员休完产假后，将其恢复到原来的职位(或同等职位).
The Act includes an exception to this requirement for employers with fewer than 25 employees, 因经济原因或业务变动，离职后原岗位不再存在.g., a dramatic downturn in business) caused by a public health emergency, 受制于某些条件.
该法案授权劳工部长发布规定，如果要求的休假会危及其企业的生存能力，小企业(指员工人数少于50人的企业)可以获得豁免.
雇员的雇主是卫生保健提供者或应急响应人员，可以选择将该雇员排除在本法修正案条款的适用之外.
The provisions take effect no later than April 2nd and expire December 31, 2020.
紧急带薪病假法案
除了FMLA的扩展，H.R. 6201载有一项规定，要求带薪病假. 在一般情况下, a full-time employee is entitled to 80 hours of paid sick leave, 按比例分配给兼职雇员, 根据他们平均两周的工作预期. 不像FMLA扩展的30天工资要求, 员工可以立即享受这一假期.
The Act requires private employers with fewer than 500 employees, 以及覆盖的公共雇主, to provide paid sick time to an employee who is unable to work or telework for the following reasons:
- the employee is subject to a federal, state or local quarantine/isolation order related to COVID-19;
- the employee has been advised by a health care provider to self-quarantine due to COVID-19 concerns;
- the employee is experiencing COVID-19 symptoms and seeking a medical diagnosis;
- 该雇员正在照顾正在接受政府隔离或医疗保健提供者隔离令的个人;
- the employee is caring for a son or daughter whose school or place of childcare is closed due to COVID-19 precautions; or
- 该雇员正在经历卫生与公共服务部长和其他政府官员规定的任何其他实质上类似的情况.
The paid sick time shall not exceed the following amounts based on the employee’s circumstances:
| 离开的理由 |
不可超过金额 |
| 因上述第(1)、(2)或(3)项原因请假: |
每天511美元(5美元),110 in the aggregate) where leave is taken when the employee is subject to quarantine, isolation or is seeking medical treatment for COVID-19 (reasons (1), (2) or (3) noted above); calculated using the greater of the employee’s regular rate of pay or the minimum wage established by the FLSA or the state or locality in which the employee is employed. |
| 因上述第(4)、(5)或(6)项原因请假: |
每天200美元(2美元),000 in the aggregate) where leave is taken for caring for others or school closures (reasons (4), (5) or (6) noted above); calculated at two-thirds the employee’s required compensation as 上面描述的 for reasons (1), (2)和(3). |
该法案还指出:
- The employer may not require an employee to use other paid leave before the employee uses this paid sick leave.
- 此带薪病假不得延续到任何其他年份.
- A prohibition on retaliating against any employee who takes leave in accordance with the new law.
- 没有支付病假工资将被视为没有支付违反公平劳动标准法的最低工资，并处以罚款.
The provisions take effect no later than April 2nd and expire on December 31, 2020.
Tax Credits for Paid Sick and Paid Family and Medical Leave Act
该法案还为雇主提供工资税抵免，这些雇主必须提供紧急FMLA或带薪病假, 包括个体.
带薪病假
- Employers will be allowed a payroll tax credit for 100% of qualified sick leave wages paid by the employer.
- 这一信贷中考虑到的工资是根据《bg视讯娱乐网站》授权的工资, 上面描述的. 除了, the amount of wages eligible for credit for any individual shall not exceed $511 per day and $200 per day respectively, 如上所示. There are some overall limits that apply related to how many days can be taken into account for the credit.
- If the amount of the credit for any calendar quarter exceeds the payroll tax liability for the quarter, 超过部分应退还.
- 雇主还将因其合格的健康计划费用而获得增加的信用额(例如), 为提供和维持团体健康计划而支付或发生的费用)，拨给符合资格的病假工资.
带薪家庭假
- 根据《bg视讯娱乐网站》，雇主也有权享受工资税抵免.
- The wages taken into account for this credit for any individual shall not exceed $200 per day or $10,所有日历季度为000.
- If the amount of the credit for any calendar quarter exceeds the payroll tax liability for the quarter, 超过部分应退还.
- 雇主还将因其合格的健康计划费用而获得增加的信用额(例如), 为提供和维持集体健康计划而支付或发生的费用)，拨给合格的家庭假工资.
根据这项立法，紧急病假、探亲假和病假的工资是所得税和雇佣税的应税工资, except that such wages are exempt from the employer's portion of Social Security tax. 这样的支付是受医疗保险税，但额外的工资税抵免金额支付的医疗保险税对那些工资. Accordingly, hours and wages paid for these two situations should be tracked and reported separately.
其他立法工作
H.R. 6201 is the second emergency measure from Congress in response to the coronavirus. H.R. 6074法案于3月6日颁布，重点是向各联邦机构提供补充拨款，以加强防范和应对工作. A third piece of legislation is reportedly underway that will focus on industry-specific financial relief. 该法案预计将包括税收和其他措施，以增加旅游业等行业的企业现金流, 住宿, 餐厅 and retail that have been rapidly and dramatically impacted by the spread of COVID-19.