Emergency Paid Sick Leave Act Summary

Posted on Monday, March 30, 2020

The Emergency Paid Sick Leave Act requires up to two weeks of paid sick leave to all employers with fewer than 500 employees. The Act covers both full-time and part-time employees, although part-time employees may not be entitled to a full two weeks of paid leave. Part-time employees are entitled to paid leave equal to the number of hours they work on average over a two-week period.

Paid sick leave is triggered by one of the following:

An employee is subject to a federal, state or local quarantine order related to COVID-19.
An employee has been advised by a healthcare provider to self-quarantine as a result of exposure to COVID-19.
An employee is experiencing symptoms of COVID-19 and is seeking a medical diagnosis.
An employee is caring for an individual who is subject to a self-quarantine or isolation order or has been advised by a healthcare provider to self-quarantine.
An employee is caring for a child whose school (or daycare) has been closed.
An employee has any other qualifying condition under rules to be set forth by the Secretary of the Treasury or Secretary of Labor.

For an employee who is unable to work because of COVID-19 quarantine or self-quarantine or has COID-19 symptoms and is seeking a medical diagnosis, eligible employers may receive a refundable sick leave credit for sick leave at the employee’s regular rate of pay, up to $511 per day and $5,110 in the aggregate, for up to 10 days.

For an employee who is caring for someone with COVID-19, or is caring for a child because the child’s school or child car facility is closed, or the child care provider is unavailable due to COVID-19, eligible employers may claim a credit for two-thirds of the employee’s regular rate of pay, up to $200 per day and $2,000 in the aggregate, for up to 10 days.

For additional information, please reach out to your advisor at DWD CPAs & Advisors.

Posted in Tax Topics For Individuals, Tax And Accounting Topics For Business

Disclaimer: The information contained in Dulin, Ward & DeWald’s blog is provided for general educational purposes only and should not be construed as financial or legal advice on any subject matter. Before taking any action based on this information, we strongly encourage you to consult competent legal, accounting or other professional advice about your specific situation. Questions on blog posts may be submitted to your DWD representative.