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Ver 1.3 August 6 , 2020
9 . When does the FFCRA go into effect ?
Both the paid FMLA and the Paid Sick Leave provisions take effect April 1 , 2020 . They will remain in place until the end of 2020 .
10 . What tax benefits are available the FFCRA ?
Covered employers will receive a refundable tax credit against the employer share of Social Security taxes equal to 100 % of qualified paid sick leave wages paid for each calendar quarter , up to the wage caps previously discussed . Covered employers may also take advantage of a Medicare tax credit , which has been increased to account for the employer ’ s expenses associated with maintaining group health plan coverage ( to the extent excludable from employee income ).
Employers should consult their tax professional to learn more about how to take advantage of these tax credits .
11 . Do dental practices need to maintain documentation under the FFCRA ?
Yes . If an employee takes paid leave under the FFCRA , the dental practice must require the employee to provide appropriate documentation in support of the reason for the leave .
According to IRS guidance , posted March 31 , 2020 , “ an Eligible Employer will substantiate eligibility for the sick leave or family leave credits if the employer receives a written request for such leave from the employee in which the employee provides :
1 . The employee ’ s name ; 2 . The date or dates for which leave is requested ;
3 . A statement of the COVID-19 related reason the employee is requesting leave and written support for such reason ; and
4 . A statement that the employee is unable to work , including by means of telework , for such reason .
In the case of a leave request based on a quarantine order or self-quarantine advice , the statement from the employee should include the name of the governmental entity ordering quarantine or the name of the health care professional advising self-quarantine , and , if the person subject to quarantine or advised to selfquarantine is not the employee , that person ’ s name and relation to the employee .
In the case of a leave request based on a school closing or child care provider unavailability , the statement from the employee should include the name and age of the child ( or children ) to be cared for , the name of the school that has closed or place of care that is unavailable , and a representation that no other person will be providing care for the child during the period for which the employee is receiving family medical leave and , with respect to the employee ’ s inability to work or telework because of a need to provide care for a child older than fourteen during daylight hours , a statement that special circumstances exist requiring the employee to provide care .”
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