An appropriations bill, which was signed into law on Dec. 27, 2020, does not extend the leave mandates created by the Emergency Family and Medical Leave Expansion Act (EFMLA) and the Emergency Paid Sick Leave Act (EPSLA), which expire on Dec. 31, 2020.
As a result, the requirement for employers to provide employee paid sick leave and expanded family and medical leave under the Families First Coronavirus Response Act (FFCRA) will end on that date.
However, the bill does extend the time limit for employer tax credits for employee leave required by those laws. Specifically, the tax credits will continue to be available for employers that offer EFMLA and EPSLA leave through March 31, 2021.
March 18, 2020
The FFCRA was passed, containing the Emergency Paid Sick Leave Act and the Emergency Family and Medical Leave Expansion Act.
Dec. 31, 2020
FFCRA’s requirements for employee paid sick leave and paid family and medical leave expire.
March 31, 2021
Employer tax credits apply for FFCRA leave taken through this date.