With healthcare being at the forefront of our every thought, it's important to know the guidelines.
Employers must pay full-time employees sick leave for up to 80 hours, and sick leave for part-time employees based on their average work hours for a two-week period, for employees who are absent from work for any of following reasons:
(1) the employee is subject to a government-ordered quarantine or is quarantined under a doctor’s advice,
(2) the employee is experiencing the symptoms of coronavirus and is seeking a medical diagnosis,
(3) the employee is caring for anyone who is subject to a government-ordered quarantine or is quarantined under a doctor’s advice,
(4) the employee is caring for a child under age 18 because the child’s school or daycare is closed, or the child’s daycare provider is unavailable due to the coronavirus
(5) the employee is experiencing any other “substantially similar condition” specified by the U.S. Department of Health and Human Services (none yet).
The new sick leave law establishes the wages employers must pay their employees who take sick leave due to the coronavirus. For sick leave taken under items (1) and (2) above, the wages are the employee’s regular pay, up to a maximum of $511 per day, not to exceed $5,110. For sick leave under items (3) through (5) above, the wages are the employee’s regular pay, up to a maximum of $200 per day, not to exceed $2,000. Sick leave for coronavirus under the Family Medical Leave Act is capped at 2/3 of an employee’s wages, up to a maximum of $200 per day, not to exceed $10,000.
Employers will be required to pay their employees the new sick leave regardless of reductions in the employer’s receipts due to reduced revenues. This drain on employers’ cash flow is mitigated because employers will be able to deduct the amounts of the sick leave payments from the payroll taxes they would otherwise remit to the IRS.