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FFCRA Expired - Key Considerations for HR

Author: XpertHR Editorial Team

The Families First Coronavirus Response Act (FFCRA), which took effect April 1, 2020, required covered employers to provide eligible employees with temporary job-protected paid sick leave and paid expanded family and medical leave due to certain qualifying reasons related to the COVID-19 pandemic. The FFCRA had a sunset date of December 31, 2020, and Congress declined to extend it in the Consolidated Appropriations Act, 2021 (H.R. 133). However, the Appropriations Act permitted employers to claim the tax credit if they voluntarily provided emergency paid sick leave and expanded family and medical leave from January 1 through March 31, 2021. The American Rescue Plan Act further extends the tax credits through September 30, 2021.