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04 Aug

August 2021: FFCRA Leave Credits Apply for COVID-19 Immunization and Care of Others

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 Update Applicable to:
All employers in the United States. 

What happened?
On July 30, 2021, the IRS updated its frequently asked questions (FAQ) for employer tax credits in regard to COVID-19 leave. 

What are the details?
The IRS updated their employer tax FAQ for providing employee leave under the Families First Coronavirus Response Act (FFCRA), as amended and extended by the American Rescue Plan Act (ARPA). 

The update details that the FFCRA/ARPA paid sick and family leave credits to reimburse eligible employers for the cost of providing paid sick and family leave for reasons related to COVID-19. The revised FAQ make clear this includes leave taken by employees to:

  • Accompany an individual to obtain immunization related to COVID-19, and
  • Care for an individual who is recovering from any injury, disability, illness, or condition related to the immunization.  

Specifically, “individual” here means an immediate family member, someone who regularly resides in the employee’s home, or a similar person with whom the employee has a relationship that creates an expectation that the employee would care for the person. 

The FAQ section is here. 

What do employers need to do?
Employers should review the updated FAQ to be aware of the employer tax credits that are available for them to claim for reimbursement.