UNEMPLOYMENT INSURANCE INFORMATION:

If your business is closed due to COVID-19, and if your employees are not able to telework, then your employees may be immediately eligible for Unemployment Insurance in NYS.  This reason does NOT qualify an employee for sick pay or paid family leave.

• Information for claimants:  https://labor.ny.gov/unemploymentassistance.shtm
• Information for employers:  https://labor.ny.gov/ui/employer.shtm
• Unemployment Insurance during COVID-19 emergency FAQ’s:  https://www.labor.ny.gov/ui/coronavirus-faq.shtm

NEW POSTER REQUIREMENT:

Covered employers must post a notice of the FFCRA.

• Poster:  https://www.dol.gov/sites/dolgov/files/WHD/posters/FFCRA_Poster_WH1422_Non-Federal.pdf
• Poster FAQ’s:  https://www.dol.gov/agencies/whd/pandemic/ffcra-poster-questions

FAMILIES FIRST CORONAVIRUS RESPONSE ACT (FFCRA):

The FFCRA was signed into law on 03/18/2020, goes into effect on 04/01/2020 and ends on 12/31/2020.  The paid sick leave and expanded family and medical leave provisions of the FFCRA apply to certain public employers, and private employers with fewer than 500 employees.  Small businesses with fewer than 50 employees may qualify for exemption from the requirement to provide leave due to school closings or child care unavailability if the leave requirements would jeopardize the viability of the business as a going concern.

Emergency Paid Sick Time (EPST)

• Employee Paid Leave Rights:  https://www.dol.gov/sites/dolgov/files/WHD/Pandemic/FFCRA-Employee_Paid_Leave_Rights.pdf
• Employer Paid Leave Requirements:  https://www.dol.gov/sites/dolgov/files/WHD/Pandemic/FFCRA-Employee_Paid_Leave_Requirements.pdf
• FAQ’s:  https://www.dol.gov/agencies/whd/pandemic/ffcra-questions
• Report EPST pay to your customer service specialist to obtain the immediate 941 tax credit on EPST gross wages paid.  

Emergency Paid Family and Medical Expanded Leave (EFMLEA)

• Employee Paid Leave Rights:  https://www.dol.gov/sites/dolgov/files/WHD/Pandemic/FFCRA-Employee_Paid_Leave_Rights.pdf
• Employer Paid Leave Requirements:  https://www.dol.gov/sites/dolgov/files/WHD/Pandemic/FFCRA-Employee_Paid_Leave_Requirements.pdf
• FAQ’s:  https://www.dol.gov/agencies/whd/pandemic/ffcra-questions
• Report EFMLEA to your customer service specialist to obtain the immediate 941 tax credit on EFMLEA gross wages paid.  

Immediate Tax Credits for EPST and EFMLEA

• Covered employers qualify for dollar-for-dollar reimbursement through tax credits for all qualifying wages paid under the FFCRA.  Qualifying wages are those paid to an employee who takes leave under the Act for a qualifying reason, up to the appropriate per diem and aggregate payment caps.  

• IMPORTANT:  EPST and EFMLEA pay must be reported as separate pay items on payroll in order for our system to track the aggregate limits and apply the tax credits.  If you are paying an employee EPST or EFMLEA, then please contact your customer service specialist for instructions.

NYS PAID LEAVE REQUIREMENTS:

Some employers in New York State are now required to provide at least five days of job-protected, paid sick leave to employees who need to take leave because they or their minor dependent child are under a mandatory or precautionary order of quarantine or isolation due to COVID-19. The amount of paid sick leave an employer is required to provide depends on the number of employees they have and the employer’s net annual income.

From US Department of Labor:

If I take paid sick leave under the Emergency Paid Sick Leave Act, does that count against other types of paid sick leave to which I am entitled under State or local law, or my employer’s policy?  No. Paid sick leave under the Emergency Paid Sick Leave Act is in addition to other leave provided under Federal, State, or local law; an applicable collective bargaining agreement; or your employer’s existing company policy.

Employee quarantine: 

https://paidfamilyleave.ny.gov/if-you-are-quarantined-yourself

If you are under a mandatory or precautionary order of quarantine or isolation issued by the state of New York, the Department of Health, local board of health, or any government entity duly authorized to issue such order due to COVID-19, the leave available to you depends on the size of your employer as of January 1, 2020, and your employer’s net annual income. This benefit is not available to you if you are able to work through remote access or other means.

Minor dependent child quarantine: 

https://paidfamilyleave.ny.gov/if-your-minor-dependent-child-quarantined

If your minor dependent child is under a mandatory or precautionary order of quarantine or isolation issued by the state of New York, the Department of Health, local board of health, or any government entity duly authorized to issue such order due to COVID-19, you may be eligible to take Paid Family Leave to care for them. This benefit is not available to you if you are able to work through remote access or other means.

Paid family leave for family care: 

https://paidfamilyleave.ny.gov/paid-family-leave-family-care

COVID-19 legislation signed by Governor Cuomo enables Paid Family Leave to be used by an eligible employee if they, or their minor dependent child, are subject to a mandatory or precautionary order of quarantine or isolation issued by the state of New York, the Department of Health, local board of health, or any government entity duly authorized to issue such order due to COVID-19.