Brian T. Flood is a litigation attorney at Gerbers Law, S.C. of Green Bay. Attorney Flood advises and assists businesses and individuals in a wide array of corporate, business, banking and real estate matters, including the negotiating and drafting of agreements and other documents, commercial/business and civil disputes, breach of contract claims, leasing of commercial real estate, protecting creditors’ rights, construction disputes and liens, shareholder disputes, insurance issues, product liability, appellate actions and other general business planning and real estate matters.

As was discussed in our March 19, 2020 article, the Families First Coronavirus Response Act (“FFCRA”) contained both the Emergency Paid Sick Leave Act (“EPSLA”) and the Emergency Family and Medical Leave Expansion Act (“EFMLA”).  These Acts required employers with less than 500 employees to offer paid leave to their employees for issues related to the COVID-19 pandemic. 


As a result of the EPSLA, a full-time employee could receive up to 80 hours of paid leave for those reasons identified in the Act.  Similarly, the EFMLA allowed an employee dealing with issues with childcare or school disruptions, to receive a portion of his/her pay for up to 10 weeks.  Employers who had employees take leave under either the EPSLA or EFMLA could seek reimbursement from the federal government in the form of tax credits or refunds.  Pursuant to the FFCRA, both the EPSLA and EFMLA would expire automatically on December 31, 2020.


While there is a belief that either or both the EPSLA and the EFMLA would be extended beyond their December 31, 2020, this did not occur when Congress passed the Consolidated Appropriations Act, 2021.  Employers are no longer mandated to offer paid leave under the EPSLA or EFMLA to their employees.  The Consolidated Appropriations Act, 2021 did contain a provision, however, allowing employers to offer paid leave under the EPSLA or EFMLA to their employees through March 31, 2021.


To induce employers to continue to offer paid leave under the EPSLA or EFMLA, Congress will continue to provide the employer with tax credits or refunds.  Unlike under many employers’ paid time off policies, employees are not allocated an additional 80-hour or 10-weeks of leave as of January 1, 2021.  Rather, an employer is only eligible to receive tax credits or refunds for leave granted under the EPSLA and the EFMLEA in the first quarter of 2021 only to the extent that the employee taking leave has not exhausted the amount of his or her leave under the EPSLA or EFMLA in 2020.


If you have any questions on how this applies to you or your business please contact Attorney Brian Flood at 920-499-5700 or send us an inquiry below.


Please note that the general information provided on the Gerbers Law, S.C. blog is merely informative and should not be taken as legal advice. The content of Gerbers Law, S.C. blog is based on the state of the law at the time of its original publication. Legal developments can change quickly. As a result, the content of Gerbers Law, S.C. blog may not remain accurate as laws change over time. Your use of this site, as well as commenting, sending an inquiry, or contact email does not create an attorney-client relationship in any way. We highly recommend that you consult with a licensed attorney before you rely or act on this information.


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