April 6, 2020 - NFP CARES Act Webinar CARES Act Webinar - NFP - Final | Page 40

FFCRA – Examples
Keesha is employed by a Local NFP
• 8-year old daughter’s school closed 70 days (Category 5)
• She stays home with daughter because no childcare
• She is unable to work or telework (caring for daughter)
Regular pay = $62,400
• Her regular pay: $240/day
• 2/3’s = $160.00/day (Category 5)
• Affected 70 days but limited to 60 days (10 days paid sick
leave + 50 days family medical)
Employer pays sick leave of $9,600 ($160 x 60 days)
Employer credit = $9,600 + pro rated health
insurance
40