The recently enacted federal Emergency Paid Sick Leave Act (part of the Families First Coronavirus Response Act) requires private employers that employ fewer than 500 employees and public employers to provide at least 80 hours of emergency paid sick leave (E-PSL) to full time employees who are unable to work or telework for certain reasons related to the coronavirus ("CV19") outbreak.
Part-time employees must be provided E-PSL for the average number of hours they would work over a two-week period. Employers will receive a tax credit against payroll social security taxes for E-PSL payments made.
Please find attached FFCRA Notice for informaiton.
