Back to Work Interim Toolkit
Ver 1.3
August 6 , 2020
14 . If I am a small business with fewer than 50 employees , am I exempt from the requirements to provide paid sick leave or expanded family and medical leave ?
The USDOL has indicated that “ A small business is exempt from certain paid sick leave and expanded family and medical leave requirements if providing an employee such leave would jeopardize the viability of the business as a going concern . This means a small business may be exempt from mandated paid sick leave or expanded family and medical leave requirements only if :
• The employer employs fewer than 50 employees ;
• Leave is requested because the child ’ s school or place of care is closed , or child care provider is unavailable , due to COVID-19 related reasons ; and
• An authorized officer of the business has determined that at least one of the three conditions described above [ in question 13 ] is satisfied .
The Department encourages employers and employees to collaborate to reach the best solution for maintaining the business and ensuring employee safety .”
15 . Where can I get more information about the FFCRA ?
Additional guidance and FAQs can be found in this Jackson Lewis article or the USDOL ’ s FFCRA Questions and Answers page . Additionally , the USDOL should be issuing regulations shortly .
NEW 16 . How should employers report their employees ’ paid leave under the two new paid leave programs contained in the FFCRA ?”
The Internal Revenue Service ( IRS ) issued guidance on July 9 on the requirement to report the amount of qualified sick leave wages and qualified family leave wages paid to employees under these FFCRA programs . Employers will be required to report these amounts either on Form W-2 , Box 14 , or on a separate statement . This required reporting provides employees who are also self-employed with information necessary for properly claiming qualified sick leave equivalent or qualified family leave equivalent credits under the FFCRA .
Employers should make sure they , their payroll and accounting staff and / or their accountant are aware of and understand the IRS guidance .
CLOSURES , LAYOFFS , AND OTHER RESPONSES RELATED TO COVID-19
1 . Are employees entitled to paid leave under the FFCRA if the dental practice is closed ( temporarily or permanently ) due to COVID-19 ?
No . If a dental practice closed either temporarily or permanently as a result of COVID-19 ( including due to federal , state , or local closure orders ), employees will not be entitled to the benefits provided by the FFCRA .
Employees may be eligible for Unemployment Insurance ( see below ).
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