What is the federal COVID-19 law, and what does it do?


The Families First Coronavirus Response Act (FFCRA) is a federal law that requires employers to facilitate two major benefits. Under the law, most employees must be given:

  1. Up to two weeks of emergency paid sick leave (EPSL) for illness, quarantine, or school closures related to COVID-19.
  2. Up to 12 weeks of expanded Family and Medical Leave Act (EFMLA) leave to care for their children during school closures related to COVID-19, most of which must be paid. A few exceptions apply.

Payment under these leaves is 100 percent reimbursable by the federal government through a payroll tax credit up to certain caps.