The American Rescue Plan Act of 2021 Extends FFCRA Tax Credits
In March 2020, Congress passed the Families First Coronavirus Response Act (“FFCRA”) requiring employers with less than 500 workers to provide COVID related paid leave. The mandated leave expired on December 31, 2020, however employers covered under the FFCRA could voluntarily opt to provide qualified FFCRA leave to qualified individuals and continue to receive the tax credit through March 31, 2021.
The American Rescue Plan (“the Plan Act”), passed on March 11, 2021, extends the FFCRA tax credit through September 30, 2021. The Plan Act also expanded the qualifying reasons for leave under the FFCRA to include time spent:
- Obtaining a COVID-19 immunization,
- Recovering from an injury, disability, illness, or condition relate to COVID-19 immunization, or
- Seeking or awaiting results of a COVID-19 test or diagnosis because either the employee has been exposed to COVID or the employer requested the test or diagnosis.
This is helpful news to qualifying employers who still want to utilize the FFCRA tax credit, which now continues through September 30, 2021.
California Expands Supplemental Paid COVID Sick Leave Including Time Off To Get Vaccine
On March 19, 2021, Governor Newsom signed SB 95 which expanded statewide supplemental paid COVID sick leave up to an additional two weeks of time off due to COVID-related absences, including getting the coronavirus vaccine. The bill is retroactive to January 1, 2021, meaning some employers will have to pay their workers for the time off they have already taken.
Under the bill, workers can take paid time off for 1) getting the coronavirus vaccine 2) dealing with the side effect of the vaccine 3) recovering from symptoms of the coronavirus 4) self-quarantine 5) caring for a family member in quarantine or self-isolation or 6) caring for a child whose school or care facility is closed because of COVID 19 cases.
Employers with more than 25 employees are subject to expanded paid sick leave. However, employers with 25 or fewer employees are exempt from the bill. Affected employers should update their leave policies, provide notice, and update their wage statements, as non-compliance comes with the potential for penalties. Currently, there are caps of $511 per day and $5,100 in the aggregate per employee under the bill.
The expanded supplemental paid time off will expire on September 30, 2021.
SB-95 New COVID-19 Leave Mandatory Poster
Due to passing SB-95 into law, the Labor Commissioner issued a mandatory Notice to employees about the new 2021 COVID-19 Supplemental Paid Sick Leave. You can access the mandatory Notice here.
Under California law, employers are required to display the mandatory Notice in a conspicuous place that contains information about 2021 COVID-19 Supplemental Paid Sick Leave. For employees that are teleworking, employers should send the mandatory Notice by e-mail or through other electronic means and keep a record of the transmission. The Labor Commissioner also issued a FAQs section specific to the new 2021 COVID-19 Supplemental Paid Sick Leave that can be accessed here.
DFEH Issues Guidance on COVID-19 Vaccine for Employers
The California Department of Fair Employment and Housing (“DFEH”) updated its FAQ for employers to include information regarding the COVID-19 vaccine.
The DFEH says employers may require employees to receive an FDA-approved vaccine “so long as the employer does not discriminate against or harass employees or job applicants on the basis of a protected characteristic, provides reasonable accommodations related to disability or sincerely-held religious beliefs or practices, and does not retaliate against anyone for engaging in protected activity.” You can read the FAQs available here, starting at page 7, “Vaccination.”
California Releases New Website to Assist Employers with COVID-19 Compliance
Earlier this year the California Department of Industrial Relations and the Labor & Workforce Development Agency released a new website filled with COVID-19 resources and information.
This website was created so that employers can better ensure they are complying with the state’s regulations and requirements.
The website provides customized guidance which allows for an employer to select their county and industry. After selecting the appropriate information, the employer will be provided with information regarding the regulations and requirements relevant to their workforce. Employers may also review resources consisting of key information on ensuring a safer and healthier workplace, who to contact, and handling employees who may be sick or exposed to COVID-19. Employers may also review training resources on how to prevent the spread of COVID-19.
Cal-OSHA Continues to Fine Employers for COVID-19 Violations
On February 4, 2021, the Department of Industrial Relations (DIR) released Cal/OSHA issued citations for COVID-19 violation. These citations have resulted in over $1 million in proposed penalties and were issued for a variety of industries including, health care, grocery stores, and agriculture.
You may review the news release here. Cal/OSHA identified that the citations were issued due to employers failing to:
- Provide adequate training or equipment for working with COVID-19 infected individuals.
- Provide proper medical services to exposed employees, including testing, contact tracing and referrals to licensed health care professionals.
- Institute and/or maintain an effective written aerosol transmissible disease (ATD) control exposure plan.
- Institute and maintain an adequate written respiratory protection plan.
- Implement and enforce work practice controls to minimize exposure to COVID-19 amongst employees.
- Enforce face covering use and physical distancing in the workplace.
- Immediately report COVID-19 related serious illness.
- Implement methods or procedures to correct unhealthy conditions.
- Implement and/or maintain an effective Injury Illness Prevention Program (IIP).
This serves as a reminder that Cal/OSHA is actively investigating COVID-19 related violations. Employers should make sure they are complying with Cal/OSHA’s policies regarding COVID-19.
