FFCRA Forms and Policies for Employers *Incorporating American Rescue Plan Act*
In March, Congress passed the Families First Coronavirus Response Act (FFCRA), which required certain employers (those with less than 500 employees) to provide their employees with paid sick leave and expanded family and medical leave for reasons related to the COVID-19 pandemic. When the Consolidated Appropriations Act of 2021 passed in late December 2020, claiming the payroll tax credit by providing leave for the FFCRA's covered reasons under the conditions established by the FFCRA became voluntary between January 1, 2021 and March 31, 2021.
Effective April 1, 2021, the American Rescue Plan Act of 2021 (ARPA) provides a payroll tax credit to employers previously covered by the FFCRA, if the employer chooses to provide paid leave to its employees for reason that previously would have entitled employees to FFCRA leave, along with some new reasons unique to ARPA.
In response, Littler has updated its two template policies and FFCRA compliant forms to incorporate ARPA. The template policies including in the toolkit include:
- Emergency Family and Medical Leave Act (EFML) and
- Emergency Paid Sick Leave Act (EPSL).
This toolkit also includes the following FFCRA compliant forms, incorporating ARPA:
- Form 1 – Emergency Paid Sick Leave Act (EPSL) Leave Request & Notice
- Form 2 – Emergency Family and Medical Leave Act (EFML) Leave Request & Notice
- Form 3 – Notice of Eligibility for Emergency Family and Medical Leave Expansion Act (EFML) Leave and Rights & Responsibilities
- Form 4 – Designation Notice for Emergency Family and Medical Leave Expansion Act (EFML)