冠状病毒的反应行为

警告: 总统签署了家庭优先冠状病毒应对法案

2020年3月20日

该法案包括旨在促进经济发展的重要条款, support individual financial stability and curb the spread of COVID-19.

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:

  1. the employee is subject to a federal, state or local quarantine/isolation order related to COVID-19;
  2. the employee has been advised by a health care provider to self-quarantine due to COVID-19 concerns;
  3. the employee is experiencing COVID-19 symptoms and seeking a medical diagnosis;
  4. 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;
  5. the employee is caring for a son or daughter whose school or place of childcare is closed due to COVID-19 precautions; or
  6. 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.

变化的景观和更多的信息

As you know, the landscape changes daily during this unprecedented public health emergency. We will continue to provide pertinent updates to you during this time.

As a reminder, the above is only a summary review of the Families 第一个 冠状病毒的反应行为. There are also provisions in the law regarding funding for various federal agencies, as well as other provisions relating to the response to this public health crisis. 请联系您的AGH税务顾问, 税务执行副总裁肖恩·沙利文, 高级人力资源顾问凯莉·考克斯或外包高级副总裁辛迪·麦克斯韦恩使用以下联系信息讨论您的情况或与雇主相关的问题.

肖恩·沙利文

执行副总裁
bg视讯娱乐网站

Shawn leads the firm’s tax group and serves on AGH’s board of directors. 除了 to enhancing business performance to minimize tax consequences, 他在并购方面有丰富的经验, 国际税收和业务结构. Shawn在税务和会计领域有公共和私人的经验,并经常与制造领域的客户合作, 汽车, 批发销售, 房地产开发和建筑业.

注册会计师, Shawn is a member of the American Institute of Certified Public Accountants, the Kansas Society of Certified Public Accountants (KSCPA) and chairs the KSCPA Committee on Taxation.

凯莉·考克斯

高级顾问
HR & Org. 开发服务

Carrie has experience in a variety of human resource functions, 包括劳动法, 薪酬结构, 员工分类, 福利管理, 绩效管理和人力资源最佳实践. 她曾服务于多个行业的客户, 包括制造业, 建设, 银行和盈利. Carrie是人力资源专业人员协会(SHRM)的国家和地方分会的成员,并任职于威奇托分会的董事会.

她是Myers-Briggs Type Indicator®和Hay Group的情感和社会能力量表的认证执业医师. 她的其他认证包括人力资源认证协会颁发的人力资源专业证书(PHR)和人力资源管理协会指定的人力资源管理专业证书(SHRM- cp).

辛迪·麦克斯韦恩

高级副总裁
外包服务

辛迪·麦克斯韦恩领导AGH外包服务部门. 她的团队提供工资, 会计, 基金支付, 控制器, and other financial outsourcing services to numerous clients throughout the U.S. 在加入外包集团之前, Cindy为AGH的审计客户服务了10年, 与广泛的中端市场合作, 紧密持有和家族拥有的组织.

她目前的客户涉及多个行业, 包括制造和分销, 餐厅, 零售商, 医疗和非营利性. She has participated in numerous SEC filings and public registrations and has experience in mergers and acquisitions. Cindy是一名注册会计师,也是美国注册会计师协会和堪萨斯注册会计师协会的成员.

本文件中的信息由艾伦,吉布斯获得 & Houlik L.C. 来自可靠的消息来源. However, AGH does not guarantee the accuracy nor completeness of any information. This communication does not and is not intended to provide legal, 会计 or other professional advice or opinions on specific facts or matters, 和相应的, AGH不承担任何与其使用有关的责任. 本来文中的任何内容都不能用来避免政府税务当局或机构可能施加的惩罚.

你适应新常态了吗?
我们的剧本可以帮助你度过难关.