Answers to the Most Common Coronavirus Questions

No, an employee’s concern for contracting the virus is not included within the six allowable reasons for leave. The employee, however, may be eligible for leave under another employer policy (such as a leave of absence, accrued vacation, etc.) as per the requirements of that policy.

If an employee’s fear, however, is related to a serious health condition, they may be eligible for traditional FMLA leave. Normal notice and certification procedures would be followed for that determination.

Employers pay the paid leave up front and take a dollar-for-dollar tax credit by retaining the amount of payroll taxes equal to the amount of qualifying sick and childcare leave that it paid, rather than deposit them with the IRS. This is effective as of April 1, 2020.

The payroll taxes that are available for retention include withheld federal income taxes, the employee share of Social Security and Medicare taxes, and the employer share of Social Security and Medicare taxes with respect to all employees.

For example, if an eligible employer paid $5,000 in sick leave and is otherwise required to deposit $8,000 in payroll taxes, the employer would only be required under the law to deposit $3,000 on its next regular deposit date.

If an eligible employer paid $10,000 in sick leave and was required to deposit $8,000 in taxes, the employer could use the entire $8,000 of taxes in order to make qualified leave payments and file a request for an accelerated credit for the remaining $2,000.

Equivalent childcare leave and sick leave credit amounts are available to self-employed individuals under similar circumstances. These credits will be claimed on their income tax return and will reduce estimated tax payments. More guidance on this is expected from the IRS.

Please see extensive guidance including Q&As from the IRS for more information.

No. The new paid FMLA leave entitlement is for one reason only—to care for a child whose school or place of care is closed or whose caregiver is unavailable due to COVID-19-related issues.

Such an employee would, however, likely be eligible for up to 10 days of emergency paid sick leave if:

1. The employee has been advised by a health care provider to self-quarantine due to concerns related to COVID–19.
2. The employee is experiencing symptoms of COVID–19 and seeking a medical diagnosis.

The details of each employer's plan to return will look different, but SHRM has a checklist of 10 key issues for employers to address. See COVID-19 Back-to-Work Checklist.

Employers must weigh an employees' health concerns and legal rights under the Occupational Safety and Health (OSH) Act, the National Labor Relations Act (NLRA) and the American’s with Disabilities Act (ADA) with the organizations' business needs. See What to Do When Scared Workers Don’t Report to Work Due to COVID-19.

In most cases, no. If the employees were not separated from payroll, documenting the temporary layoff or furlough dates for the personnel file is sufficient. Significant changes, such as a new job title or pay rate, should be documented as well.