The paid-leave requirements of the FFCRA expired on December 31, 2020. Employers no longer have an obligation to provide paid sick or emergency Family and Medical Leave Act (FMLA) leave to employees for absences related to the coronavirus. However, under the new stimulus bill, the Consolidated Appropriations Act (CAA), if employers choose to continue providing leave that meets the former FFCRA requirements voluntarily, the employer tax credits for providing such leave have been extended until March 31, 2021. See U.S. Department of Labor (DOL) Press Release.

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