Key to remember: Employers may ask for a collection of information from employees to help them substantiate leave under the FFCRA.
Applies to: Employers subject to the leave provisions of the FFCRA – private employers with fewer than 500 employees and most public employers.
Impact to customers: Customers with employees requesting leave under the FFCRA need not take an employee’s word on the need for leave.
Possible impact to JJK products/services: This news item will go on the FMLA Manager.
On April 1, the Internal Revenue Service (IRS) provided a plethora of questions and answers regarding the tax credit employers may seek if they are to provide paid leave under the Families First Coronavirus Response Act (FFCRA). The information also included what employees are to provide so you can substantiate paid sick leave or family leave credits.
According to the IRS, you may require that employees provide the following in support of sick leave or family leave:
If the leave involves a quarantine, you may require the employee provide the following:
If the leave is based on a school closing or childcare provider unavailability, you may request the following from the employee:
Based on the third bullet, no one else is to be available to provide childcare. Therefore, if an employee with a child is working from home, for example, but has a spouse who is there and can care for the child, the employee would not be eligible for the leave.
You may substantiate eligibility for the sick leave or family leave credits if, in addition to the information above, you create and maintain records that include the following information:
Such records need to be kept for at least four years.
While it would have been nice to get this information days ago, having it going forward can go a long way for employers. The IRS did not come up with any model forms for this information.
This article was written by Darlene M. Clabault, SHRM-CP, PHR, CLMS, of J. J. Keller & Associates, Inc. The content of this news item, in whole or in part, MAY NOT be copied into any other uses without consulting the originator of the content. This article was written by Darlene M. Clabault, SHRM-CP, PHR, CLMS, of J. J. Keller & Associates, Inc. The content of these news items, in whole or in part, MAY NOT be copied into any other uses without consulting the originator of the content.