April 6, 2020 - NFP CARES Act Webinar CARES Act Webinar - NFP - Final | Page 39

FFCRA – Examples
John is employed by a local NFP.
• Experiences coronavirus symptoms Apr 3 (Category 3)
• Sees doctor April 4 is cleared (unable to work or telework
April 3 or 4)
Regular pay =$104,000
• His average regular pay: $400/day ($104,000/260)
Limit for Category 3: $511/day limit
• Only affected 2 days (10 days limit)
Employer is required to pay sick leave of $800
Employer credit = $800 ($400/day x 2 days) +
prorated health insurance
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