Market Intelligence Reports

Quarterly North America Market Report Q1 2021

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8 Family and Medical Leave Expansion Act – Private employers with fewer than 500 employees and public employers • Employee is eligible if: – They have worked for 30 calendar days (irrespective of part or full time) – Unable to work or telework due to care for child <18 years • Up to 12 weeks of leave – Employees can use any sick pay, vacation leave or personal leave which they have already accrued – Payment is at least two-thirds of regular pay capped at $200 a day • Public health emergency leave is job-protected Emergency Paid Sick Leave Act – Private employers with fewer than 500 employees and public employers • Employee is eligible if: – All employees if subject to quarantine, seeking medical diagnosis for symptoms, caring for someone in quarantine or child's school or place of care is closed for a public health emergency. – Leave may now be taken to get a Covid test, vaccine or to recover from adverse reactions to a vaccine. • Full time employees are eligible for up to 80 hours of emergency paid sick leave. – Payment capped at $511 a day Coronavirus – Families First Coronavirus Response Act (FFCRA) and American Rescue Plan of 2021 Sources https://www.mondaq.com/unitedstates/employee-benefits-compensation/1051684/voluntary-ffcra-leave-expanded-and- extended-until-september-30-2021 https://www.dol.gov/agencies/whd/pandemic/ffcra-questions#12 https://www.natlawreview.com/article/employers-take-note-cares-act-more-paid-sick-and-family-leave-legislation-response https://www.kff.org/health-costs/issue-brief/state-data-and-policy-actions-to-address-coronavirus/#socialdistancing https://www.lexology.com/research/hubs/coronavirus Subject to limitations, a payroll tax credit will cover up to 100% of the Family Medical Leave Expansion Act and the Emergency Sick Leave Act. The initial act ended in December, however it has been extended under the American Rescue Plan Act for 2021. Employers are not obliged to offer leave, however, they may offer employees leave for Covid health and care related issues between April and the end of September 2021. Any leave previously taken, does not count towards the new limits.

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