COVID-19 FAQs – Paid Family Medical Leave

Please see below for a current list of COVID-19-related FAQs around Federal Paid Family Leave.

For additional FAQs, also see:

• COVID-19 FAQs - General Employer Questions

• COVID-19 FAQs - General Employee Questions

• COVID-19 FAQs - Paid Sick Leave

• COVID-19 FAQs - Tax Credits, Quarter-End Forms, and More

• COVID-19 FAQs - Terminations

Updated 3/17/21, 3:09 pm.

 

Which employers must comply?

For private employers, employers with fewer than 500 employees. The law also applies to certain non-private employers.

 

Which employees are eligible? 

An employee who has been employed for at least 30 days and is unable to work (or telework) due to a need to care for children under 18 years of age, if their childrens’ school or place of care has been closed, or if their child care provider is unavailable due to a public health emergency.

 

How much leave am I allowed under FMLA?

12 work weeks of leave during a 12-month period

 

Do employees need to give reasonable notice of leave?

Employees should provide their employer with notice of any leaves of absence as soon as possible.

 

When does this law expire?

The American Rescue Plan Act (ARPA) extends Federal Paid Medical Leave earnings, which can now be used until September 30, 2021.

 

What earning code do I use in Namely to pay my employees for COVID-19 related family medical leave? 

The following pay codes must be used until March 31, 2021:

• Federal Paid Medical Leave - Tier 1

• Federal Paid Medical Leave - Tier 2

We are creating two new pay codes that must be used for the plan's extension from April 1 to September 30, 2021:

• ARPA Federal Paid Medical Leave - Tier 1

• ARPA Federal Paid Medical Leave - Tier 2

 

Can the new earnings for Sick Leave or Family Medical Leave be paid at an hourly rate?

No, these can only be distributed as flat dollar amounts.

For hourly employees, please use the number of hours and their corresponding rate to determine the amount they should be paid.

 

Is this earning code exempt from employer-paid Social Security Taxes?

ARPA Federal Paid Medical Leave - Tier 1 and ARPA Federal Paid Medical Leave - Tier 2 earnings are not exempt from employer Social Security taxes.

 

Can employees be paid in excess of FMLA or Sick Leave provided by the Families First Coronavirus Response Act?

The regulations do not explicitly prohibit companies from paying employees in excess of FMLA or Sick leave. However, any excess payments will not be eligible for business credit.

Please note: the pay codes Namely will soon offer to process leave payments from the FFCRA have an annual limit, as mandated by the Federal Government. Namely will not allow you to surpass the annual limit with any leave codes. The codes do not validate the daily limit.

If you wish to pay an employee over and above the daily or annual limit, it is up to your discretion. Any payments in excess of these limits would require the use of an additional pay code. 

Namely does not provide legal, accounting, or tax advice, and Namely Help Community content should not be relied on for legal, accounting, or tax advice. Please consult with professional counsel for any tax, accounting or legal questions.

 

Can these credits be claimed in 2022?

Employers that pay qualified sick and family leave wages in 2022 for leave taken after March 31, 2020, and before October 1, 2021, are eligible to claim a credit for qualified sick and family leave wages in 2022. For more information, please see the IRS guidance here.