Employer Update
U.S. Department of Labor (DOL)
Releases Guidance on Paid Leave
! Small Business Exemption !
As a reminder, Congress passed the Families First Coronavirus Response Act (FFCRA) to provide employees paid sick leave, paid expanded family, and medical leave. It is in effect from  April 1, 2020 to December 31, 2020 . Paid sick leave, as well as expanded family and medical leave, must be provided by employers with under 500 employees.

The U.S. Department of Labor has recently released information on the
FFCRA– Small Business Exemption .
The exemption may apply to:
• Small businesses with fewer than 50 employees, AND
• Whose employee’s leave is to care for his or her child whose school or place of care is closed (or child care provider is unavailable), but only if
• Requirements of the FFCRA jeopardize business viability

There is no application process for the exemption.
Exemption applies if employer determines:
• Leave would result in expenses and financial obligations exceeding available business revenues and cause the small business to cease operating at a minimal capacity
• Employee’s absence would entail a substantial risk to the financial health or operational capabilities of the business because of the employee’s specialized skills, knowledge of the business, or responsibilities; OR
• There would be insufficient employees able, willing, and qualified at time and place needed to perform labor or services provided by the employee, and these labor or services are needed for business to operate at a minimal capacity.

Click here for a link back to the information on the U.S. DOL's website regarding this small business exemption.

Records. Employers should keep documentation of why this exemption applies internally . Do not send any documents to the Department of Labor regarding qualification for this exemption.

Poster. Even if the exemption applies, employers are still required to post paid leave requirements conspicuously. Not posting or providing the notice to employees is violation of the FFCRA.
Click here to download the poster.

Paid Leave Tax Credits. Employers who do not qualify for the exemption and provide paid leave can recoup paid leave expenses through tax credits applied to employment taxes. TPGA will be releasing more information on paid leave tax credits in upcoming communications.
For more important COVID-19 information from the Texas Propane Gas Association, click here .