A few items to note.

  • Employers should require employees wishing to take this leave to provide evidence that they are missing work due to a qualifying reason. Examples of evidence are a doctor’s note advising the employee to self-quarantine due to concerns related to COVID-19; a copy of the Federal, State or local isolation order (e.g., Shelter in Place order); a notice or email from the employee’s school or childcare facility indicating that it is closed. Employers should retain these documents to substantiate their claim for the tax credit.
  • This leave only covers employees who are unable to work or tele-work. If an employee and employer agree to work outside of the employee’s normal schedule, then the employee is able to work. Paid leave is not available for this employee unless a COVID-19 qualifying reason prevents the employee from working the assigned schedule.
  • It is possible to take “intermittent” leave, for those employees who can still work or tele-work but not their full schedule. Flexibility is encouraged.
  • Employees who were or are laid-off, furloughed, or otherwise no longer asked to work, whether prior to April 1, 2020 or after, are not eligible for paid sick leave or expanded family and medical leave. These employees may be eligible for unemployment benefits. This is true whether the layoff was caused by lack of business, or as the result of a Federal, State, or local directive (e.g., Shelter in Place order).
  • As a general matter, if an employer provides paid sick leave or expanded family and medical leave, this will count against the employee’s eligibility for unemployment insurance benefits. It may make the employee ineligible, or the employee may be eligible for partial unemployment benefits.
  • Employees cannot unilaterally use accrued vacation time concurrently with this leave. Employers and employees can agree to using accrued leave as a supplement to bring the employee to a normal daily wage, but employers are not required to acquiesce

We continue to monitor developments. Thank you.