Trent Cotney, CEO, Cotney Attorneys & Consultants
On March 11, 2021, with the passage of the American Rescue Plan Act, Congress provided additional stimulus money that impacts the roofing industry in a variety of ways. Included in the American Rescue Plan Act, or ARPA, is yet another extension of the payroll credit program for Paid Sick Leave and Emergency Family and Medical Leave introduced in the Families First Coronavirus Response Act, which was passed in the immediate wake of the COVID-19 outbreak. While employers are no longer required to participate in the payroll credit program, those who choose to do so should be aware of the updated requirements for compliance, as there are slight changes from those implemented last spring.
From April 1, 2021 through September 30, 2021, employers who choose to participate in the Paid Sick Leave and Emergency Family and Medical Leave extension in the APRA are required to provide up to 10 days (or 80 hours) of Paid Sick Leave to employees who require time off work for one of the following qualifying reasons:
■ The employee is subject to a federal, state or local quarantine or isolation order related to COVID-19;
■ The employee has been advised by a health care provider to self-quarantine related to COVID-19;
■ The employee is experiencing COVID-19 symptoms and is seeking a medical diagnosis;
■ The employee is caring for an individual who has been advised by a health care provider to self-quarantine or who is experiencing COVID-19 symptoms;
■ The employee is caring for a child whose school or day care is closed due to COVID-19;
■ The employee is experiencing any other substantially similar condition to COVID-19, as further specified by the Secretary of Health and Human Services; or
■ The employee is obtaining the COVID-19 vaccine, is recovering from a condition related to obtaining the COVID-19 vaccine or is seeking/awaiting results of a COVID-19 diagnoses test (if the employee has been exposed to COVID-19 or is required to be tested by his or her employer).
The last of these qualifying reasons is a new addition to the qualifying reasons provided by the FFCRA.
Further, participating employers must provide qualifying employees 12 full weeks of leave under the Emergency Family and Medical Leave extension and there is no longer a requirement that the first two of those 12 weeks be unpaid (albeit there is a $12,000 cap on total pay allotted under the EFMLA). However, unlike the extension of Paid Sick Leave benefits, an employee who has already used EFMLA or FMLA leave is only entitled to the remaining leave for which they otherwise would be eligible.
Extending employee leave benefits under the ARPA is something all employers should seriously consider given the tax credit employers receive for all paid leave it provides. That being said, all participating employers should consult their attorney and monitor forthcoming Department of Labor guidance to ensure compliance and avoid unexpected hiccups. In particular, roofing contractors should make sure to keep accurate documentation to support any tax credits sought for leave provided under the act.
Disclaimer: The information contained in this article is for general educational information only. This information does not constitute legal advice, is not intended to constitute legal advice, nor should it be relied upon as legal advice for your specific factual pattern or situation.
Trent Cotney is Board Certified in Construction Law by the Florida Bar, an advocate for the roofing industry and General Counsel of FRSA. For more information, contact the author at 866-303-5868 or go to www.cotneycl.com.
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