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Paid Leave Under the Families First Coronavirus Response Act (rule, 85 FR 19326, April 6, 2020)

Summary

A Department of Labor temporary rule, published in the Federal Register on April 6, 2020 (85 FR 19326), implementing the paid leave created by the Families First Coronavirus Response Act (FFCRA), signed by President Trump on March 18, 2020. The Emergency Paid Sick Leave Act (EPSLA) entitles certain employees to up to 80 hours of paid sick leave, paid at up to $511 per day and $5,110 in the aggregate, or two-thirds of pay up to $200 per day and $2,000 in the aggregate when caring for others. The Emergency Family and Medical Leave Expansion Act (EFMLEA) requires up to twelve weeks of expanded family and medical leave, up to ten weeks of which must be paid, for child care when a school or child care provider is closed. The FFCRA covers private employers with fewer than 500 employees; small employers with fewer than 50 may qualify for an exemption.

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Cite this document

“Paid Leave Under the Families First Coronavirus Response Act (rule, 85 FR 19326, April 6, 2020).” Original at www.govinfo.gov. Archived at Pandemic Darlings, https://pandemicdarlings.com/source-documents/paid-leave-under-the-families-first-coronavirus-response-act-rule-85-f-c31630be56/, SHA-256 4943ba13e8bd3c8a70f09c165a011eac6dc967d0dc0918f3379784ad6071cbad.

Full text

                                           19326                Federal Register / Vol. 85, No. 66 / Monday, April 6, 2020 / Rules and Regulations

                                           DEPARTMENT OF LABOR                                       O. Prohibited Acts and Enforcement                  experiencing a substantially similar
                                                                                                     P. Effect of Other Laws, Employer                   condition, as specified by the Secretary
                                           Wage and Hour Division                                       Practices, and Collective Bargaining             of Health and Human Services. The
                                                                                                        Agreements
                                                                                                                                                         FFCRA also requires covered employers
                                                                                                   IV. Statutory and Regulatory Requirements
                                           29 CFR Part 826                                                                                               to provide up to twelve weeks of
                                                                                                     A. Administrative Procedure Act
                                           RIN 1235–AA35                                             B. Executive Order 12866, Regulatory                expanded family and medical leave, up
                                                                                                        Planning and Review; and Executive               to ten weeks of which must be paid at
                                           Paid Leave Under the Families First                          Order 13563, Improved Regulation and             partial pay, up to a specified cap, when
                                           Coronavirus Response Act                                     Regulatory Review                                an eligible employee is unable to work
                                                                                                     C. Regulatory Flexibility Act                       because of a need to care for the
                                           AGENCY: Wage and Hour Division,                           D. Unfunded Mandates Reform Act of 1995             employee’s son or daughter whose
                                           Department of Labor.                                      E. Executive Order 13132 (Federalism)               school or place of care is closed, or
                                           ACTION: Temporary rule.                                   F. Indian Tribal Governments                        whose child care provider is
                                                                                                     G. Paperwork Reduction Act
                                                                                                                                                         unavailable, due to COVID–19 related
                                           SUMMARY: The Secretary of Labor
                                                                                                   I. Executive Summary                                  reasons.
                                           (‘‘Secretary’’) is promulgating temporary                                                                        The FFCRA covers private employers
                                           regulations to implement public health                     On March 18, 2020, President Trump
                                                                                                                                                         with fewer than 500 employees and
                                           emergency leave under Title I of the                    signed into law the FFCRA, which
                                                                                                                                                         certain public employers. Small
                                           Family and Medical Leave Act (FMLA),                    creates two new emergency paid leave
                                                                                                                                                         employers with fewer than 50
                                           and emergency paid sick leave to assist                 requirements in response to the COVID–
                                                                                                                                                         employees may qualify for an
                                           working families facing public health                   19 global pandemic. Division E of the                 exemption from the requirement to
                                           emergencies arising out of Coronavirus                  FFCRA, ‘‘The Emergency Paid Sick                      provide paid leave due to school, place
                                           Disease 2019 (COVID–19) global                          Leave Act’’ (EPSLA), entitles certain                 of care, or child care provider closings
                                           pandemic. The leave is created by a                     employees to take up to two weeks of                  or unavailability, if the leave payments
                                           time-limited statutory authority                        paid sick leave. Division C of the                    would jeopardize the viability of their
                                           established under the Families First                    FFCRA, ‘‘The Emergency Family and                     business as a going concern.
                                           Coronavirus Response Act, Public Law                    Medical Leave Expansion Act’’                            Under the FFCRA, covered private
                                           116–127 (FFCRA), and is set to expire                   (EFMLEA), which amends Title I of the                 employers qualify for reimbursement
                                           on December 31, 2020. The FFCRA and                     Family and Medical Leave Act, 29                      through refundable tax credits as
                                           this temporary rule do not affect the                   U.S.C. 2601 et seq. (FMLA), permits                   administered by the Department of the
                                           FMLA after December 31, 2020.                           certain employees to take up to twelve                Treasury, for all qualifying paid sick
                                           DATES: This rule is effective from April                weeks of expanded family and medical                  leave wages and qualifying family and
                                           2, 2020, through December 31, 2020.                     leave, ten of which are paid, for                     medical leave wages paid to an
                                           This rule became operational on April 1,                specified reasons related to COVID–19.                employee who takes leave under the
                                           2020.                                                   On March 27, 2020, President Trump                    FFCRA, up to per diem and aggregate
                                           FOR FURTHER INFORMATION CONTACT:                        signed into law the Coronavirus Aid,                  caps, and for allocable costs related to
                                           Amy DeBisschop, Director, Division of                   Relief, and Economic Security Act,                    the maintenance of health care coverage
                                           Regulations, Legislation, and                           Public Law 116–136 (CARES Act),                       under any group health plan while the
                                           Interpretation, Wage and Hour Division,                 which amends certain provisions of the                employee is on the leave provided
                                           U.S. Department of Labor, Room S–                       EPSLA and the provisions of the FMLA                  under the FFCRA. For information on
                                           3502, 200 Constitution Avenue NW,                       added by the EFMLEA.                                  the tax credits, see https://www.irs.gov/
                                           Washington, DC 20210, telephone: (202)                     In general, the FFCRA requires                     forms-pubs/about-form-7200 see also
                                           693–0406 (this is not a toll-free                       covered employers to provide eligible                 https://www.irs.gov/pub/irs-drop/n-20-
                                           number).                                                employees up to two weeks of paid sick                21.pdf. For more information on the
                                                                                                   leave at full pay, up to a specified cap,             COVID–19 related small business loans,
                                           SUPPLEMENTARY INFORMATION:                              when the employee is unable to work
                                           I. Executive Summary
                                                                                                                                                         see https://www.sba.gov/page/
                                                                                                   because the employee is subject to a                  coronavirus-covid-19-small-business-
                                           II. Background
                                              A. Emergency Paid Sick Leave Act (EPSLA)
                                                                                                   Federal, State, or local quarantine or                guidance-loan-resources.
                                              B. Emergency Family and Medical Leave                isolation order related to COVID–19, has                 The CARES Act amended the FFCRA
                                                 Expansion Act (EFMLEA)                            been advised by a health care provider                by providing certain technical
                                           III. Discussion                                         to self-quarantine due to concerns                    corrections, as well as clarifying the
                                              A. General                                           related to COVID–19, or is experiencing               caps for payment of leave; expanded
                                              B. Paid Leave Entitlements                           COVID–19 symptoms and seeking a                       family and medical leave to certain
                                              C. Employee Eligibility                              medical diagnosis. The FFCRA also                     employees who were laid off or
                                              D. Employer Coverage                                 provides up to two weeks of paid sick                 terminated after March 1, 2020, but are
                                              E. Intermittent Leave
                                              F. Leave To Care for a Child Due to School
                                                                                                   leave at partial pay, up to a specified               reemployed by the same employer prior
                                                 or Place of Care Closure or Child Care            cap, when an employee is unable to                    to December 31, 2020; and provided
                                                 Unavailability—Interaction Between the            work because of a need to care for an                 authority to the Director of the Office of
                                                 EPSLA and the EFMLEA                              individual subject to a Federal, State, or            Management and Budget (OMB) to
                                              G. Leave To Care for a Child Due to School           local quarantine or isolation order                   exclude certain Federal employees from
                                                 or Place of Care Closure or Child Care            related to COVID–19 or who has been                   paid sick leave and expanded family
                                                 Unavailability—Interaction Between the            advised by a health care provider to self-            and medical leave.
                                                 EFMLEA and the FMLA                               quarantine due to concerns related to                    The FFCRA grants authority to the




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                                              H. Employer Notice                                                                                         Secretary to issue regulations for certain
                                                                                                   COVID–19; because of a need to care for
                                              I. Employee Notice of Need for Leave
                                              J. Documentation of Need for Leave                   the employee’s son or daughter whose                  purposes. In particular, sections
                                              K. Health Care Coverage                              school or place of care is closed, or                 3102(b), as amended by section 3611(7)
                                              L. Multiemployer Plans                               whose child care provider is                          of the CARES Act, and 5111(3) of the
                                              M. Return to Work                                    unavailable, due to COVID–19 related                  FFCRA grant the Secretary authority to
                                              N. Recordkeeping                                     reasons; or because the employee is                   issue regulations ‘‘as necessary, to carry


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                                                                Federal Register / Vol. 85, No. 66 / Monday, April 6, 2020 / Rules and Regulations                                        19327

                                           out the purposes of this Act, including                 taking paid sick leave; similarly, the                described in sections 216 and 217 of the
                                           to ensure consistency’’ between the                     Secretary has the authority to exclude                FLSA. 29 U.S.C. 215(a)(3), 216, 217. The
                                           EPSLA and the EFMLEA. The                               by rulemaking ‘‘certain health care                   EPSLA also authorizes the Secretary to
                                           Department is issuing this temporary                    providers and emergency responders’’                  investigate and gather data to ensure
                                           rule to carry out the purposes of the                   from the requirements of the EPSLA.                   compliance with the EPSLA in the same
                                           FFCRA. These new paid sick leave and                    FFCRA sections 5102(a), 5102(e)(1),                   manner as authorized by sections 9 and
                                           expanded family and medical leave                       5111(1). The CARES Act also added                     11 of the FLSA, and the CARES Act
                                           requirements became operational on                      certain exemptions that may apply to                  section 3611(9) (adding FFCRA section
                                           April 1, 2020, effective on April 2, 2020,              Federal employers and employees,                      5105(c)); 29 U.S.C. 209, 211.
                                           and will expire on December 31, 2020.                   which are discussed below.                              The EPSLA requires employers to
                                             Pursuant to the Congressional Review                     The EPSLA entitles full-time covered               post a notice of employees’ rights under
                                           Act (5 U.S.C. 801 et seq.), the Office of               employees to up to 80 hours of paid sick              the EPSLA. It permits, but does not
                                           Information and Regulatory Affairs                      leave, and generally entitles part-time               require, employers who are signatories
                                           (OIRA) designated this rule as a ‘‘major                employees to up to the number of hours                to multiemployer collective bargaining
                                           rule’’, as defined by 5 U.S.C. 804(2).                  that they work on average over a two-                 agreements to fulfill their obligations
                                                                                                   week period, although special rules may               under the EPSLA by making
                                           II. Background                                          apply to part-time employees with                     contributions to a multiemployer fund,
                                           A. Emergency Paid Sick Leave Act                        varying schedules. For an employee                    plan, or program, subject to certain
                                           (EPSLA)                                                 who takes paid sick leave because he or               requirements. Nothing in the EPSLA
                                                                                                   she is subject to a quarantine or                     diminishes the rights or benefits that an
                                             The EPSLA requires employers to
                                                                                                   isolation order, has been advised to self-            employee is entitled to under any other
                                           provide paid sick leave to employees
                                                                                                   quarantine by a health care provider, or              Federal, State, or local law; collective
                                           who are unable to work for six reasons                  is experiencing symptoms of COVID–19                  bargaining agreement; or existing
                                           having to do with COVID–19 where the                    and is seeking a medical diagnosis, the               employer policy. Moreover, the EPSLA
                                           employee (1) is subject to a Federal,                   EPSLA provides for paid sick leave at                 does not require financial or other
                                           State, or local quarantine or isolation                 the greater of the employee’s regular rate            reimbursement by an employer to an
                                           order related to COVID–19; (2) has been                 of pay under section 7(e) of the Fair                 employee for unused paid sick leave
                                           advised by a health care provider to self-              Labor Standards Act of 1938, as                       upon the employee’s separation from
                                           quarantine due to concerns related to                   amended, 29 U.S.C. 201 et seq. (FLSA)                 employment.
                                           COVID–19; (3) is experiencing                           (29 U.S.C. 207(e)), or the applicable
                                           symptoms of COVID–19 and is seeking                                                                           B. Emergency Family and Medical Leave
                                                                                                   minimum wage (federal, state, or local),
                                           a medical diagnosis; (4) is caring for an                                                                     Expansion Act (EFMLEA)
                                                                                                   up to $511 per day and $5,110 in the
                                           individual who is subject to an order as                aggregate. An employee who takes paid                    The EFMLEA requires employers to
                                           described in (1), or who has been                       sick leave for any other qualifying                   provide expanded paid family and
                                           advised as described in (2); (5) is caring              reason under the EPSLA is entitled to be              medical leave to eligible employees who
                                           for his or her son or daughter whose                    paid two-thirds of that amount, up to                 are unable to work because the
                                           school or place of care has been closed                 $200 per day and $2,000 in the                        employee is caring for his or her son or
                                           or whose child care provider is                         aggregate. An employer may not require                daughter whose school or place of care
                                           unavailable due to COVID–19 related                     an employee to use other paid leave                   is closed or whose child care provider
                                           reasons; or (6) is experiencing any other               provided by the employer before the                   is unavailable due to a public health
                                           substantially similar condition specified               employee uses the paid sick leave, nor                emergency, defined as an emergency
                                           by the Secretary of Health and Human                    may an employer require the employee                  with respect to COVID–19, declared by
                                           Services in consultation with the                       involved to search for or find a                      a Federal, State, or local authority.
                                           Secretary of the Treasury and the                       replacement employee to cover the                        The EFMLEA applies to different sets
                                           Secretary of Labor.                                     hours during which the employee is                    of employers and employees from the
                                             Private employers with fewer than                     using paid sick leave.                                other provisions of the FMLA. Private
                                           500 employees, as well as public                           The EPSLA also provides that                       employers with fewer than 500
                                           agencies with one or more employees,                    employers who fail to provide paid sick               employees must comply with the
                                           must comply with the EPSLA, although                    leave as required are considered to have              EFMLEA, although the Secretary has the
                                           the Secretary has authority to exempt by                failed to pay minimum wages in                        authority to exempt by rulemaking
                                           rulemaking certain employers with                       violation of section 6 of the FLSA, and               employers with fewer than 50
                                           fewer than 50 employees from providing                  that such employers are subject to                    employees from EFMLEA’s
                                           paid sick leave to an employee who is                   enforcement proceedings described in                  requirements when compliance with the
                                           unable to work because the employee is                  sections 16 and 17 of the FLSA. 29                    EFMLEA would ‘‘jeopardize the
                                           caring for his or her son or daughter                   U.S.C. 206, 216, 217. In addition, the                viability of the business as a going
                                           whose school or place of care has been                  EPSLA prohibits employers from                        concern.’’ FFCRA section 3102(b)
                                           closed or whose child care provider is                  discharging, disciplining, or in any                  (adding FMLA section 110(a)(1)(B),
                                           unavailable due to COVID–19 related                     other manner discriminating against an                (3)(B)). Generally, public agencies as
                                           reasons when compliance with this                       employee who takes paid sick leave                    defined at § 826.10(a) must comply with
                                           requirement would ‘‘jeopardize the                      under the EPSLA, files any complaint                  the EFMLEA. As it relates to the Federal
                                           viability of the business as a going                    under or relating to the EPSLA,                       government, however, only those
                                           concern.’’ FFCRA sections                               institutes any proceeding under or                    Federal employees covered by Title I of
                                           5100(2)(B)(i)–(ii), 5111(2). The EPSLA                  relating to the EPSLA, or testifies in any            the FMLA are potentially eligible under




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                                           applies to employees of covered                         such proceeding. See FFCRA section                    the EFMLEA. 29 U.S.C. 2611(2)(B)(i).
                                           employers regardless of how long an                     5104, as amended by CARES Act section                 The EFMLEA applies to employees of
                                           employee has worked for an employer,                    3611(8). Employers who violate this                   covered employers if such employees
                                           except that employers may exclude                       prohibition are considered to have                    have been employed by the employer
                                           employees who are health care                           violated section 15(a)(3) of the FLSA,                for at least 30 calendar days. This
                                           providers or emergency responders from                  and are subject to the penalties                      includes employees who were laid off or


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                                           19328                Federal Register / Vol. 85, No. 66 / Monday, April 6, 2020 / Rules and Regulations

                                           otherwise terminated on or after March                  provisions, 29 U.S.C. 2617, apply for                 when an employee may take leave to
                                           1, 2020, had worked for the employer                    purposes of the EFMLEA, except that an                care for his or her son or daughter
                                           for at least thirty of the prior 60 calendar            employee’s right to file a lawsuit                    whose school or place of care is closed
                                           days, and were subsequently rehired or                  directly against an employer does not                 or child care provider is unavailable due
                                           otherwise reemployed by the same                        extend to employers who were not                      to COVID–19 related reasons. The
                                           employer. CARES Act section 3605                        previously covered by the FMLA.                       Department is therefore treating the
                                           (amending FMLA section 110(a)(1)(A)).                     The EFMLEA permits, but does not                    definitions as the same (i.e., to include
                                           As with the EPSLA, employers may,                       require, employers who are signatories                children under 18 years of age and
                                           however, exclude employees who are                      to multiemployer collective bargaining                children age 18 or older who are
                                           health care providers or emergency                      agreements to fulfill their obligations               incapable of self-care because of a
                                           responders from taking expanded family                  under the EFMLEA by making                            mental or physical disability), pursuant
                                           and medical leave, and similarly, the                   contributions to a multiemployer fund,                to its statutory authority to issue
                                           Secretary has the authority to exclude                  plan, or program, subject to certain                  regulations to ensure consistency
                                           by rulemaking ‘‘certain health care                     requirements.                                         between the EPSLA and the EFMLEA.
                                           providers and emergency responders’’                                                                             Only one other definition in the
                                                                                                   III. Discussion
                                           from the requirements of the EFMLEA.                                                                          FFCRA—‘‘telework’’—bears further
                                              An employee is entitled to take up to                   The paid leave requirements of the                 discussion here. Section 826.10 defines
                                           twelve weeks of leave for the purpose                   EPSLA and the EFMLEA are described                    the word broadly to effectuate the
                                           described in the EFMLEA. 29 U.S.C.                      and interpreted by the Secretary in                   statute’s underlying purposes and also
                                           2611(a)(1). The first two weeks (usually                regulations to appear in new Part 826 of              outlines when an employee is able to
                                           ten workdays) of this leave are unpaid,                 Title 29 of the Code of Federal                       telework. The definition also clarifies
                                           though an employee may substitute paid                  Regulations, and addressed below.                     that telework is no less work than if it
                                           sick leave under the EPSLA or paid                      A. General                                            were performed at an employer’s
                                           leave under the employer’s preexisting                                                                        worksite. As a result, employees who
                                           policies for these two weeks of unpaid                     Section 826.10 contains definitions of             are teleworking for COVID–19 related
                                           leave. Unlike FMLA leave taken for                      terms used in the EPSLA and the                       reasons must always record—and be
                                           other reasons, the following period of                  EFMLEA as well as in this rule. As a                  compensated for—all hours actually
                                           up to ten weeks of expanded family and                  general matter, the FMLA definitions                  worked, including overtime, in
                                           medical leave must be paid.                             apply to the EFMLEA unless specific                   accordance with the requirements of the
                                           Specifically, after the first two weeks of              definitions were included in the                      FLSA. See 29 CFR 785.11–13; 785.48;
                                           leave, expanded family and medical                      EFMLEA. The majority of the terms                     see also 29 U.S.C. 206, 207; 29 CFR part
                                           leave under the FFCRA must be paid at                   found in the EPSLA and the EFMLEA                     778. However, an employer is not
                                           two-thirds the employee’s regular rate of               are based on terms that are defined in                required to compensate employees for
                                           pay. For each day of leave, the employee                other statutes and/or their implementing              unreported hours worked while
                                           receives compensation based on the                      regulations, such as the FLSA. For                    teleworking for COVID–19 related
                                           number of hours he or she would                         example, the EPSLA expressly adopts                   reasons, unless the employer knew or
                                           otherwise be normally scheduled to                      the definition of ‘‘person’’ from the                 should have known about such
                                           work, although special rules may apply                  FLSA and the definition of ‘‘son or                   telework. See, e.g., Allen v. City of
                                           to employees with varying schedules.                    daughter’’ from the FMLA.                             Chicago, 865 F.3d 936 (7th Cir. 2017),
                                           An eligible employee may elect to use,                     The EFMLEA defines ‘‘qualifying                    cert. denied, 138 S. Ct. 1302, 200 L. Ed.
                                           or an employer may require that an                      need related to a public health                       2d 474 (2018). While the Department’s
                                           employee use, such expanded family                      emergency’’ as a need for leave ‘‘to care             regulations and interpretations of the
                                           and medical leave concurrently with                     for the son or daughter under 18 years                FLSA generally apply to employees who
                                           any leave offered under the employer’s                  of age of such employee if the school or              are teleworking for COVID–19 related
                                           policies that would be available for the                place of care has been closed, or the                 reasons, the Department has concluded
                                           employee to take to care for his or her                 child care provider of such son or                    that § 790.6 and its continuous workday
                                           child, such as vacation or personal leave               daughter is unavailable, due to a public              guidance are inconsistent with the
                                           or paid time off. The total EFMLEA                      health emergency.’’ FFCRA section                     objectives of the FFCRA and CARES Act
                                           payment per employee for this ten-week                  3102(b) (adding FMLA section                          only with respect to such employees.
                                           period is capped at $200 per day and                    110(a)(1)(A)). This definition could be                  The FFCRA and these regulations
                                           $10,000 in the aggregate, for a total of                read to narrow the FMLA definition of                 encourage employers and employees to
                                           no more than $12,000 when combined                      ‘‘son or daughter’’ for purposes of                   implement highly flexible telework
                                           with two weeks of paid leave taken                      expanded family and medical leave, as                 arrangements that allow employees to
                                           under the EPSLA.                                        the FMLA expressly includes children                  perform work, potentially at
                                              The EFMLEA provides that if the                      18 years of age or older and incapable                unconventional times, while tending to
                                           need for expanded family and medical                    of self-care because of a mental or                   family and other responsibilities, such
                                           leave is foreseeable, employees shall                   physical disability. 29 U.S.C. 2611(12).              as teaching children whose schools are
                                           provide employers with notice of the                    The EFMLEA does not contain a                         closed for COVID–19 related reasons.
                                           leave as soon as practicable. The                       definition of ‘‘son or daughter,’’                    But section 790.6 and the Department’s
                                           EFMLEA defines conditions under                         however, and therefore the FMLA                       continuous workday guidance generally
                                           which employees who take leave are                      definition of that term applies to                    provide that all time between
                                           entitled to be restored to their positions,             expanded family and medical leave. The                performance of the first and last
                                           while exempting employers with fewer                    EPSLA also adopts the FMLA definition                 principal activities is compensable work




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                                           than twenty-five employees from this                    of ‘‘son or daughter.’’ As addressed                  time. See 29 CFR 790.6(a). Applying this
                                           requirement under certain                               more fully below in the discussion of                 guidance to employers with employees
                                           circumstances. The FMLA’s general                       § 826.20, the Department believes it                  who are teleworking for COVID–19
                                           prohibitions on interference with rights                would create needless confusion and                   related reasons would disincentivize
                                           and discrimination, 29 U.S.C. 2615, as                  complication to have different rules                  and undermine the very flexibility in
                                           well as the FMLA’s enforcement                          under the EFMLEA and the EPSLA for                    teleworking arrangements that are


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                                                                Federal Register / Vol. 85, No. 66 / Monday, April 6, 2020 / Rules and Regulations                                           19329

                                           critical to the FFCRA framework                         employee would be unable to work even                  advice to self-quarantine must be based
                                           Congress created within the broader                     if he or she were not required to comply               on the health care provider’s belief that
                                           national response to COVID–19. As a                     with the quarantine or isolation order.                the employee has COVID–19, may have
                                           result, the Department has determined                   For example, if a coffee shop closes                   COVID–19, or is particularly vulnerable
                                           that an employer allowing such                          temporarily or indefinitely due to a                   to COVID–19. And, self-quarantining
                                           flexibility during the COVID–19                         downturn in business related to COVID–                 must prevent the employee from
                                           pandemic shall not be required to count                 19, it would no longer have any work                   working. An employee who is self-
                                           as hours worked all time between the                    for its employees. A cashier previously                quarantining is able to telework, and
                                           first and last principal activity                       employed at the coffee shop who is                     therefore may not take paid sick leave
                                           performed by an employee teleworking                    subject to a stay-at-home order would                  for this reason, if (a) his or her employer
                                           for COVID–19 related reasons as hours                   not be able to work even if he were not                has work for the employee to perform;
                                           worked. For example, an employee may                    required to stay at home. As such, he                  (b) the employer permits the employee
                                           agree with an employer to perform                       may not take paid sick leave because his               to perform that work from the location
                                           telework for COVID–19 related reasons                   inability to work is not due to his need               where the employee is self-
                                           on the following schedule: 7–9 a.m.,                    to comply with the stay-at-home order,                 quarantining; and (c) there are no
                                           12:30–3 p.m., and 7–9 p.m. on                           but rather due to the closure of his place             extenuating circumstances, such as
                                           weekdays. This allows an employee, for                  of employment.1 That said, he may be                   serious COVID–19 symptoms, that
                                           example, to help teach children whose                   eligible for state unemployment                        prevent the employee from performing
                                           school is closed or assist the employee’s               insurance and should contact his State                 that work. For instance, if the lawyer in
                                           parents who are temporarily living with                 workforce agency or State                              the above example would be able to
                                           the family, reserving work times when                   unemployment insurance office for                      work while self-quarantining at home,
                                           there are fewer distractions. Of course,                specific questions about his eligibility.              she may not take paid sick leave due to
                                           the employer must compensate the                           Additionally, § 826.20(a)(2) explains               a need to self-quarantine.
                                           employee for all hours actually                         that an employee subject to a quarantine
                                                                                                                                                             The third reason for paid sick leave
                                           worked—7.5 hours—that day, but not                      or isolation order is able to telework,
                                                                                                                                                          applies where an employee is
                                           all 14 hours between the employee’s                     and therefore may not take paid sick
                                                                                                                                                          experiencing symptoms of COVID–19
                                           first principal activity at 7 a.m. and last             leave, if (a) his or her employer has
                                                                                                                                                          and seeking a medical diagnosis.
                                           at 9 p.m. Section 790.6 and the                         work for the employee to perform; (b)
                                                                                                                                                          Section 826.20(a)(4) explains that
                                           Department’s guidance regarding the                     the employer permits the employee to
                                                                                                   perform that work from the location                    symptoms that could trigger this are:
                                           continuous workday continue to apply
                                                                                                   where the employee is being                            Fever, dry cough, shortness of breath, or
                                           to all employees who are not
                                                                                                   quarantined or isolated; and (c) there are             other COVID–19 symptoms identified
                                           teleworking for COVID–19 related
                                                                                                   no extenuating circumstances that                      by the U.S. Centers for Disease Control
                                           reasons.
                                                                                                   prevent the employee from performing                   and Prevention (CDC). Additionally,
                                           B. Paid Leave Entitlements                              that work. For example, if a law firm                  paid sick leave taken for this reason
                                              Section 826.20 of Title 29 of the Code               permits its lawyers to work from home,                 must be limited to the time the
                                           of Federal Regulations describes the                    a lawyer would not be prevented from                   employee is unable to work because he
                                           circumstances under which a covered                     working by a stay-at-home order, and                   or she is taking affirmative steps to
                                           employer must provide paid sick leave                   thus may not take paid sick leave as a                 obtain a medical diagnosis. Thus, an
                                           and/or expanded family and medical                      result of being subject to that order. In              employee experiencing COVID–19
                                           leave to an eligible employee.                          this circumstance, the lawyer is able to               symptoms may take paid sick leave, for
                                              Section 826.20(a) explains that an                   telework even if she is required to use                instance, for time spent making, waiting
                                           employee may take paid sick leave if the                her own computer instead of her                        for, or attending an appointment for a
                                           employee is unable to work because of                   employer’s computer. But, she would                    test for COVID–19. But, the employee
                                           any one of six qualifying reasons related               not be able to telework in the event of                may not take paid sick leave to self-
                                           to COVID–19. The first reason for paid                  a power outage or similar extenuating                  quarantine without seeking a medical
                                           sick leave applies where an employee is                 circumstance and would therefore be                    diagnosis. An employee who is waiting
                                           unable to work because he or she is                     eligible for paid sick leave during the                for the results of a test is able to
                                           subject to a Federal, State, or local                   period of the power outage or                          telework, and therefore may not take
                                           COVID–19 quarantine or isolation order.                 extenuating circumstance due to the                    paid sick leave, if: (a) His or her
                                           Quarantine or isolation orders include a                quarantine or isolation order.                         employer has work for the employee to
                                           broad range of governmental orders,                        The second reason for paid sick leave               perform; (b) the employer permits the
                                           including orders that advise some or all                applies where an employee is unable to                 employee to perform that work from the
                                           citizens to shelter in place, stay at home,             work because he or she has been                        location where the employee is waiting;
                                           quarantine, or otherwise restrict their                 advised by a health care provider, as                  and (c) there are no extenuating
                                           own mobility. Section 826.20(a)(2)                      defined in 29 CFR 825.102, to self-                    circumstances, such as serious COVID–
                                           explains that an employee may take                      quarantine for a COVID–19 reason.                      19 symptoms, that may prevent the
                                           paid sick leave only if being subject to                Section 826.20(a)(3) explains that the                 employee from performing that work.
                                           one of these orders prevents him or her                                                                        An employee may continue to take leave
                                           from working or teleworking as                             1 This analysis holds even if the closure of the    while experiencing any of the symptoms
                                           described therein. The question is                      coffee shop was substantially caused by a stay-at-     specified at § 826.20(a)(4), however; or
                                           whether the employee would be able to                   home order. If the coffee shop closed due to its       may continue to take leave after testing
                                                                                                   customers being required to stay at home, the
                                           work or telework ‘‘but for’’ being                      reason for the cashier being unable to work would
                                                                                                                                                          positive for COVID–19, regardless of




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                                           required to comply with a quarantine or                 be because those customers were subject to the stay-   symptoms experienced, provided that
                                           isolation order.                                        at-home order, not because the cashier himself was     the health care provider advises the
                                              An employee subject to one of these                  subject to the order. Similarly, if the order forced   employee to self-quarantine. In
                                                                                                   the coffee shop to close, the reason for the cashier
                                           orders may not take paid sick leave                     being unable to work would be because the coffee
                                                                                                                                                          addition, an employee who is unable to
                                           where the employer does not have work                   shop was subject to the order, not because the         telework may continue to take paid sick
                                           for the employee. This is because the                   cashier himself was subject to the order.              leave under this reason while awaiting


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                                           19330                Federal Register / Vol. 85, No. 66 / Monday, April 6, 2020 / Rules and Regulations

                                           a test result, regardless of the severity of            parent, co-guardian, or the usual child               of the employee if: (a) The school or
                                           the COVID–19 symptoms that he or she                    care provider—is available to provide                 place of care of the son or daughter has
                                           might be experiencing. In the case of an                the care the employee’s child needs.                  been closed; or (b) the child care
                                           employee who exhibits COVID–19                             The sixth reason for paid sick leave               provider of such son or daughter is
                                           symptoms and seeks medical advice but                   applies if the employee is unable to                  unavailable, due to COVID–19 related
                                           is told that he or she does not meet the                work because the employee is                          reasons.
                                           criteria for testing and is advised to self-            experiencing any other substantially                     The Department considered
                                           quarantine, he or she is eligible for leave             similar condition specified by the                    interpreting the leave provision of the
                                           under the second reason, provided he or                 Secretary of Health and Human Services                EFMLEA to apply only when an
                                           she meets all the requirements spelled                  in consultation with the Secretary of the             employee is unable to work because of
                                           out above.                                              Treasury and the Secretary of Labor.                  a need to care for a child under age 18
                                              The fourth reason for paid sick leave                   Section 826.20(b) explains that an                 years of age, and not to apply when a
                                           applies where an employee is unable to                  employee may take expanded family                     child is 18 years of age or older and
                                           work because he or she needs to care for                and medical leave if the employee is                  incapable of self-care because of a
                                           an individual who is either: (a) Subject                unable to work due to a need for leave                mental or physical disability. The
                                           to a Federal, State, or local quarantine                to care for his or her son or daughter if             Department also recognizes there could
                                           or isolation order; or (b) has been                     the child’s school or place of care is                be other interpretations of the ‘‘under 18
                                           advised by a health care provider to self-              closed, or the child care provider of                 years of age’’ phrase within the
                                           quarantine due to concerns related to                   such son or daughter is unavailable, for              EFMLEA. However, the Department has
                                           COVID–19. This qualifying reason                        reasons related to COVID–19. The                      decided not to employ these alternative
                                           applies only if but for a need to care for              EFMLEA provides that this reason for                  interpretations because it sees
                                           an individual, the employee would be                    leave is for closures or unavailability               significant disadvantages to having
                                           able to perform work for his or her                     ‘‘due to a public health emergency,’’                 different rules under the EFMLEA and
                                           employer. Accordingly, an employee                      which the statute defines as ‘‘an                     the EPSLA for when an employee may
                                           caring for an individual may not take                   emergency with respect to COVID–19                    take leave to care for his or her son or
                                           paid sick leave if the employer does not                declared by a Federal, State, or local                daughter. Having different rules would
                                           have work for him or her. Furthermore,                  authority.’’ FFCRA section 3102(b)                    introduce unnecessary complexity and
                                           if the employee must have a genuine                     (adding FMLA section 110(a)(2)(A), (B)).              incongruity into the leave provisions
                                           need to care for the individual.                        In keeping with the Department’s                      and could improperly deny leave to
                                           Accordingly, § 826.20(a)(5) explains that               statutory authority to issue regulations              employees with a need to care for a
                                           paid sick leave may not be taken to care                to ensure consistency between the                     child age 18 or older who is incapable
                                           for someone with whom the employee                      EPSLA and the EFMLEA, the regulatory                  of caring for himself or herself because
                                           has no personal relationship. Rather, the               text uses ‘‘for reasons related to COVID–             of a mental or physical disability. The
                                           individual being cared for must be an                   19’’ to match the regulatory text related             Department is therefore treating the
                                           immediate family member, roommate,                      to the same reason for taking paid sick               definitions as the same pursuant to its
                                           or a similar person with whom the                       leave. In other words, the leave                      authority under section 5111 of the
                                           employee has a relationship that creates                authorized by the EFMLEA is the same                  EPSLA and section 110(a) of the FMLA,
                                           an expectation that the employee would                  as the fifth reason discussed above                   as amended by the EFMLEA, and the
                                           care for the person if he or she self-                  authorized by the EPSLA, i.e., leave                  CARES Act, and will issue regulations
                                           quarantined or was quarantined.                         required when an employee is unable to                to ensure consistency between the
                                           Additionally, the individual being cared                work because of a need to care for his                EPSLA and the EFMLEA.
                                           for must: (a) Be subject to a Federal,                  or her son or daughter if the school or                  The Department intends that
                                           State, or local quarantine or isolation                 place of care of the son or daughter is               providing maximum flexibility to
                                           order as described above; or (b) have                   closed, or the child care provider of the             employers and employees during the
                                           been advised by a health care provider                  son or daughter is unavailable, due to                public health emergency should not
                                           to self-quarantine based on a belief that               COVID–19 related reasons.                             impact the underlying relationships
                                           he or she has COVID–19, may have                           The Department recognizes that                     between an employer and an employee.
                                           COVID–19, or is particularly vulnerable                 section 3102 of the EFMLEA defines                    More specifically, nothing in this Act
                                           to COVID–19.                                            ‘‘qualifying need related to a public                 should be construed as impacting an
                                              The fifth reason for paid sick leave                 health emergency’’ as a need for leave                employee’s exempt status under the
                                           applies when the employee is unable to                  ‘‘to care for the son or daughter under               FLSA. For example, an employee’s use
                                           work because the employee needs to                      18 years of age of such employee if the               of intermittent leave combined with
                                           care for his or her son or daughter if: (a)             school or place of care has been closed,              either paid sick leave or expanded
                                           The child’s school or place of care has                 or the child care provider of such son                family and medical leave should not be
                                           closed; or (b) the child care provider is               or daughter is unavailable, due to a                  construed as undermining the
                                           unavailable, due to COVID–19 related                    public health emergency.’’ FFCRA                      employee’s salary basis for purposes of
                                           reasons. Again, the employee must be                    section 3102(b) (adding FMLA section                  29 U.S.C. 213 and 29 CFR part 541.
                                           able to perform work for his or her                     110(a)(2)(A), (B)). This definition can be               Section 826.21 explains how much
                                           employer but for the need to care for his               read to narrow the FMLA definition of                 paid sick leave an employee is entitled
                                           or her son or daughter, which means an                  son or daughter, which includes                       to under the EPSLA. Under section
                                           employee may not take paid sick leave                   children under 18 years of age or 18                  5102(b)(2) of the EPSLA, a full-time
                                           if the employer does not have work for                  years of age or older and incapable of                employee is entitled to 80 hours of paid
                                           him or her. Moreover, an employee may                   self-care because of a mental or physical             sick leave, and a part-time employee is




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                                           take paid sick leave to care for his or her             disability. 29 U.S.C. 2611(12). Section               entitled to the ‘‘number of hours that
                                           child only when the employee needs to,                  5110(4) of the EPSLA states that the                  such employee works, on average, over
                                           and actually is, caring for his or her                  FMLA definition of son or daughter                    a 2-week period.’’ Section 5110(5)(C)(i)
                                           child. Generally, an employee does not                  applies when, among other things, the                 further provides that if the part-time
                                           need to take such leave if another                      employee is unable to work because the                employee’s ‘‘schedule varies from week
                                           suitable individual—such as a co-                       employee is caring for a son or daughter              to week . . . the average number of


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                                                                Federal Register / Vol. 85, No. 66 / Monday, April 6, 2020 / Rules and Regulations                                          19331

                                           hours that the employee was scheduled                   workweeks, or at least 40 hours each                  period’’ under section 5102(b)(2)(B) to
                                           per day over the 6-month period ending                  workweek. As a result, the Department                 determine the amount of paid sick leave
                                           on the date on which the employee                       defines a full-time employee as an                    to which an employee is entitled. Again,
                                           takes the paid sick time’’ shall be used                employee who is normally scheduled to                 the Department does not believe that in
                                           in place of the ‘‘number of hours that                  work at least 40 hours each workweek                  the EPSLA Congress intended for ‘‘the
                                           such employee works, on average, over                   in § 826.21(a)(2). Further, § 826.21(a)(3)            reasonable expectation . . . of the
                                           a 2-week period’’ under section                         provides that an employee who does not                average number of hours per day’’ to be
                                           5102(b)(2)(B) to determine the number                   have a normal weekly schedule may                     used ‘‘in place of’’ the average number
                                           of paid sick leave hours.                               also be a full-time employee if he or she             of hours worked ‘‘over a 2-week
                                              The Department does not believe the                  is scheduled to work, on average, at                  period.’’ Rather, Congress intended to
                                           EPSLA intended to replace the average                   least 40 hours each workweek. For                     use the expected daily average number
                                           number of hours worked ‘‘over a 2-week                  consistency purposes, this weekly                     of hours to estimate the two-week
                                           period’’ with the average number of                     average should be computed over the                   average. The Department further
                                           hours scheduled ‘‘per day’’ as the                      same six-month period as the ‘‘Varying                believes such ‘‘reasonable expectation’’
                                           number of paid sick leave hours because                 Schedule Hours Calculation’’ for certain              is best evidenced by an agreement
                                           such replacement would create a                         part-time employees under section                     between the employer and employee at
                                           contradiction within the statute and                    5110(5)(C)(i) of the FFCRA. Thus,                     the time of hiring.
                                           lead to an absurd outcome. Setting                      § 826.21(a)(3) provides that the average                 Thus, § 826.21(b)(3) states that a part-
                                           hours of paid sick leave ‘‘equal to the                 hours per workweek for an employee                    time employee with a varying schedule
                                           average number of hours that the                        who does not have a normal weekly                     who has been employed for fewer than
                                           employee was scheduled per day,’’ as                    schedule should be calculated over the                six months is entitled to fourteen times
                                           section 5110(5)(C)(i) requires, would                   six-months prior to the date on which                 the expected number of hours the
                                           violate the requirement under section                   leave is requested to determine if he or              employee and employer agreed at the
                                           5102(b)(2)(B) that ‘‘hours of paid sick                 she is a full-time employee. If the                   time of hiring that the employee would
                                           time to which an employee is entitled                   employee has been employed for less                   work, on average, each calendar day.
                                           shall be . . . equal to the number of                   than six months, the average hours per                This is equal to twice the average
                                           hours that such employee works, on                      workweek is computed over the entire                  number of hours that the employee
                                           average, over a 2-week period’’ for the                 period of employment.                                 would be expected to work each
                                           obvious reason that a day is different                     Under § 826.21(b), a part-time                     workweek. The agreement could have
                                           from a two-week period. And the                         employee is an employee who is                        used any time period—e.g., each
                                           number of hours an employee typically                   normally scheduled to work fewer than                 workweek, month, or year—to express
                                           works in a day is an order of magnitude                 40 hours each workweek or—if the                      the average number of hours the
                                           lower than the number of hours that an                  employee lacks a normal weekly                        employee was expected to work, so long
                                           employee typically works in a two-week                  schedule—who is scheduled to work, on                 as that daily average could be
                                           period. Thus, an employee who works                     average, fewer than 40 hours each                     extrapolated. In the absence of such an
                                           a varied schedule would be entitled to                  workweek. Under § 826.21(b)(1), a part-               agreement, the Department believes that
                                           an order of magnitude fewer hours of                    time employee who works a normal                      the actual average number of hours the
                                           paid sick leave than if the employee had                schedule is entitled to paid sick leave               employee was scheduled to work each
                                           worked a regular schedule. In light of                  equal to the number of hours he or she                workday demonstrates ‘‘the reasonable
                                           the FFCRA, the Department can think of                  is normally scheduled to work over a                  expectation . . . of the average number
                                           no reason why Congress would penalize                   two-workweek period. As discussed                     of hours per day that the employee
                                           part-time employees who work varied as                  above, the Department believes that a                 would normally be scheduled to work.’’
                                           opposed to regular schedules.                           part-time employee whose weekly work                  FFCRA section 5110(5)(C)(ii).
                                              Rather, the Department believes                      schedule varies should be entitled to                 Accordingly, § 826.21(b)(3) further
                                           Congress intended to use the daily                      paid sick leave equal to fourteen times               states that, in the absence of an
                                           average to compute the two-week                         the average number of hours that the                  agreement regarding the expected
                                           average. Because there are fourteen                     employee was scheduled to work per                    number of hours worked each day, a
                                           calendar days over a two-week period,                   calendar day over the six-month period                part-time employee with a varying
                                           the Department believes Congress                        ending on the date on which the                       schedule who has been employed for
                                           intended for the EPSLA to provide part-                 employee takes paid sick leave,                       fewer than six months ‘‘is entitled to up
                                           time employees whose weekly schedule                    including hours for which the employee                to the number of hours of paid sick
                                           varies with paid sick leave equal to                    took leave of any type. This                          leave equal to fourteen times the average
                                           fourteen times the ‘‘number of hours                    computation is possible only if the                   number of hours per calendar day that
                                           that the employee was scheduled per                     employee has been employed for at least               the employee was scheduled to work
                                           [calendar] day,’’ averaged over the                     six months. Thus, § 826.21(b)(2)                      over the entire period of employment,
                                           above-mentioned six-month period. An                    provides variable-schedule part-time                  including hours for which the employee
                                           employer may also use twice the                         employees with such an amount of paid                 took leave of any type.’’ An employer
                                           number of hours that an employee was                    sick leave.                                           may also use twice the number of hours
                                           scheduled to work per workweek,                            Section 5110(5)(C)(ii) of the EPSLA                that an employee was scheduled to
                                           averaged over the six-month period.                     further provides that, if a part-time                 work per workweek, on average, over
                                              The EPSLA does not define what it                    employee with a varying weekly                        the six-month period.
                                           means to be a ‘‘full-time’’ or ‘‘part-time’’            schedule has been employed for fewer                     Section 826.22 explains the amount of
                                           employee. Because paid sick leave is                    than six months, ‘‘the reasonable                     pay due to employees who take paid




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                                           designed to provide leave ‘‘over a 2-                   expectation of the employee at the time               sick leave. If the employee takes paid
                                           week period,’’ and the EPSLA provides                   of hiring of the average number of hours              sick leave because he or she is subject
                                           up to 80 hours of such leave to full-time               per day that the employee would                       to a Federal, State, or local COVID–19
                                           employees, the Department believes a                    normally be scheduled to work’’ should                quarantine or isolation order; has been
                                           full-time employee is an employee who                   be used ‘‘in place of’’ the average                   advised by a health care provider to self-
                                           works at least 80 hours over two                        number of hours worked ‘‘over a 2-week                quarantine for COVID-related reasons;


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                                           19332                Federal Register / Vol. 85, No. 66 / Monday, April 6, 2020 / Rules and Regulations

                                           or is experiencing COVID–19 symptoms                    or paid time off concurrently with the                within each workweek could prevent an
                                           and seeking a medical diagnosis, the                    expanded family and medical leave                     employer from determining the number
                                           employer must pay the employee his or                   under the EFMLEA. Although Section                    of hours an employee would have been
                                           her regular rate of pay (subject to the                 102(d)(2)(B) is read broader in the                   scheduled to work on a particular
                                           qualifications described below) for each                traditional FMLA context to include                   workday.2 Thus, § 826.24(b) provides
                                           hour of paid sick leave taken. If an                    sick and medical leave, the Department                that the six-month average set forth in
                                           employee takes paid sick leave because                  notes that the FMLA is in part a medical              section 110(b)(2)(C) of the FMLA, as
                                           of any other COVID–19 qualifying                        leave, whereas the leave provided under               amended by the EFMLEA, is to be used
                                           reason, the employer must pay the                       the FFCRA is solely for care for a family             to compute pay for each day of
                                           employee two-thirds of the employee’s                   (i.e., a child whose school or place of               expanded family and medical leave
                                           regular rate of pay (subject to the                     care is closed or whose child care                    taken where an employee’s work
                                           qualifications described below).                        provider is unavailable). The                         schedule varies, without a week-to-week
                                              If the employee’s regular rate of pay                Department believes that this flexibility             requirement, and has been employed for
                                           is lower than the Federal, State, or local              carries out the purposes of the FFCRA                 at least six months.
                                           minimum wage (if applicable to the                      by allowing employees to receive full                    For an employee with a varying
                                           employee), the employee should instead                  pay during the period for which they                  schedule of hours who has been
                                           be paid the highest of such amounts.                    have preexisting accrued vacation or                  employed for fewer than six months,
                                           That means an employee taking paid                      personal leave or paid time off, and                  section 110(b)(2)(C)(i) of the FMLA, as
                                           sick leave because he or she is subject                 allowing employers to require                         amended by the EFMLEA, provides that
                                           to a Federal, State, or local COVID–19                  employees to take such leave and                      ‘‘the reasonable expectation of the
                                           quarantine or isolation order; has been                 minimize employee absences.                           employee at the time of hiring of the
                                           advised by a health care provider to self-                 Section 826.24 explains the amount                 average number of hours per day that
                                           quarantine for COVID-related reasons;                   an employer must pay an employee for                  the employee would normally be
                                           or is experiencing COVID–19 symptoms                    each day of expanded family and                       scheduled to work’’ should be used to
                                           and seeking a medical diagnosis must be                 medical leave under the EFMLEA taken                  compute the amount of pay for each day
                                           paid the highest applicable minimum                     to care for his or her child whose school             of expanded family and medical leave
                                           wage (federal, state, or local). And, an                or place of care is closed, or whose child            he or she takes after the initial unpaid
                                           employee taking paid sick leave for any                 care provider is unavailable, for a                   period. The Department believes such
                                           other COVID–19 qualifying reason must                   COVID–19 related reason. The payment                  ‘‘reasonable expectation’’ is best
                                           be paid at least two-thirds of the highest              requirement under the EFMLEA is                       evidenced by an agreement between the
                                           applicable minimum wage.                                triggered after two weeks that an                     employer and employee at the time of
                                              The amount an employer is required                   employee uses leave for this reason. For              hiring. Thus, § 826.21(b)(2)(ii) explains
                                           to pay is capped at $511 per day of paid                each day of expanded family and                       the number of hours per day used to
                                           sick leave taken and $5,110 in total per                medical leave after the initial two-week              compute pay for an employee with a
                                           covered employee for all paid sick leave                period, the employer must pay an                      varying schedule who has been
                                           pay. Furthermore, where an employee is                  employee taking such leave two-thirds                 employed for less than six months is
                                           taking paid sick leave at two-thirds pay,               of the employee’s regular rate times the              equal to the number of hours that the
                                           the amount of pay is subject to a lower                 number of hours the employee would                    employee and the employer agreed at
                                           cap of $200 per day of leave and $2,000                 normally be scheduled to work that day,               the time of hiring that the employee
                                           in total per covered employee for all                   up to a maximum of $200 per day or                    would be expected to work, on average,
                                           paid sick leave that is paid at two-thirds              $10,000 in total for the additional ten               each workday. The agreement could
                                           pay.                                                    workweeks.                                            have expressed the average number of
                                              Section 826.23 explains that                            Some employees do not have a regular               hours over any time period—e.g., each
                                           expanded family and medical leave is a                  work schedule. If the employee’s                      week, month, or year—so long as that
                                           type of FMLA leave that is available for                ‘‘schedule varies week to week to such                daily average could be extrapolated. In
                                           certain eligible employees between                      an extent that an employer is unable to               the absence of such an agreement, the
                                           April 1, 2020, and December 31, 2020.                   determine with certainty [that] number                Department believes that the actual
                                           As such, § 826.23(a) explains that an                   of hours,’’ section 110(b)(2)(C)(i) of the
                                                                                                                                                         average number of hours the employee
                                           eligible employee is entitled to up to                  FMLA, as amended by the EFMLEA,
                                                                                                                                                         was scheduled to work each workday
                                           twelve workweeks of expanded family                     requires the employer to compute pay
                                           and medical leave, as provided under                                                                          evinces ‘‘the reasonable expectation
                                                                                                   per day of expanded family and medical
                                           section 102 of the FMLA, during that                                                                          . . . of the average number of hours per
                                                                                                   leave based on ‘‘the average number of
                                           period. See 29 U.S.C. 2612; see also 29                                                                       day that the employee would normally
                                                                                                   hours the employee was scheduled per
                                           CFR 825.200. Section 826.23(b) further                                                                        be scheduled to work.’’ Accordingly,
                                                                                                   day over the six-month period ending
                                           clarifies that any time taken by an                                                                           § 826.21(b)(2)(ii) further states that, in
                                                                                                   on the date on which the employee
                                           eligible employee as expanded family                                                                          the absence of an agreement regarding
                                                                                                   takes such leave, including hours for
                                           and medical leave counts towards the                                                                          the expected number of hours worked
                                                                                                   which the employee took leave of any
                                           twelve workweeks of FMLA leave to                       type.’’ This six-month average of daily               each day, the employer should use ‘‘the
                                           which the employee is entitled under                    hours is possible only if the employee                average number of hours per workday
                                           section 102 of the FMLA and 29 CFR                      has been employed for at least six                    that the employee was scheduled to
                                           825.200. Because the FFCRA amends                       months. The Department does not                       work over the entire period of
                                           the FMLA, and in particular references                  believe Congress intended for the                     employment, including hours for which
                                           Section 102(d)(2)(B) of the FMLA,                       EFMLEA to use this six-month average                  the employee took leave of any type’’ to




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                                           § 826.23 explains that an employee may                  only where an employee’s ‘‘schedule                   compute the amount of pay for an
                                           elect to use, or an employer may require                varies week to week,’’ but also where                 employee with a varying schedule who
                                           an employee to use, accrued leave that                  the schedule varies day to day. This is                 2 For instance, an employee may always work 40
                                           under the employer’s policies would be                  because, even if an employee is                       hours each workweek, but on some weeks the
                                           available to the employee to care for a                 scheduled for the same number of hours                employee works five eight-hour shifts and on other
                                           child, such as vacation or personal leave               each workweek, day-to-day variations                  weeks he or she works four ten-hour shifts.



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                                           has been employed for fewer than six                    at the same rate. The unpaid period is                hours of leave than needed for that
                                           months.                                                 therefore intended to ensure that the                 purpose. Accordingly, pursuant to the
                                             The Department recognizes that the                    employee has sufficient leave for a                   Secretary’s authority to issue regulations
                                           two-week initial unpaid period of                       constant stream of income at two-thirds               ‘‘to ensure consistency’’ between the
                                           expanded family and medical leave                       the regular rate, up to $200 per day,                 two types of paid leave under the
                                           under § 826.60 is different from the ten-               while taking care of his or her child, but            FFCRA, § 826.24 states that the unpaid
                                           day unpaid period set forth in section                  not more paid leave than necessary for                period for expanded family and medical
                                           110(b)(1)(A) of the FMLA, as amended                    that purpose.                                         leave lasts for two weeks rather than ten
                                           by the EFMLEA. This deviation is                           As explained above, a ten-day period               days.3
                                           necessary to ensure that expanded                       of unpaid expanded family and medical                    In subsection (d), we made clear that
                                           family and medical leave provided                       leave satisfies these purposes for an                 despite the cap on pay, an employee
                                           under the EFMLEA and paid sick leave                    employee who works a regular 40-hour                  may elect to use, or an employer may
                                           provided under the EPSLA work                           week. But the twin purposes of                        require that an employee take leave
                                           together—as Congress intended—to                        providing sufficient, yet not excessive,              under the employer’s policies that
                                           permit an employee to have a                            paid leave are not satisfied with respect             would be available to the employee to
                                           continuous income stream while taking                   to employees who work unconventional                  care for a child, such as vacation or
                                           FFCRA paid leave to care for his or her                 hours. For instance, consider an                      personal leave or paid time off,
                                           child whose school or place of care is                  employee who works twelve hours each                  concurrently with expanded family and
                                           closed, or whose child care provider is                 day for three days each workweek, or a                medical leave, and the employer must
                                           unavailable, for a COVID–19 related                     total of 36 hours each workweek. This                 pay the employee a full day’s pay for
                                           reason.                                                 employee would be entitled to 72 hours                that day.
                                             The EFMLEA provides that, during                      of paid sick leave under the EPSLA to                    Section 826.25 explains how to
                                           the unpaid period of expanded family                    care for his or her child, which lasts for            calculate the regular rate that is used to
                                           and medical leave, an employee may                      two workweeks. The employee,                          determine the amount an employer
                                           receive pay by using other paid leave to                however, would not be able to take paid               must pay an eligible employee who
                                           which he or she may be entitled,                        expanded family and medical leave at                  takes paid sick leave or expanded family
                                           including paid sick leave provided by                   the end of two workweeks time because                 and medical leave (after the initial two-
                                           the EPSLA. Paid sick leave may be used                  he would have taken only six workdays                 week unpaid period). An employee’s
                                           for the same reason as expanded family                  of such leave, and the ten-day period of              regular rate is computed for each
                                           and medical leave, i.e., to care for a                  unpaid leave would still be in effect. In             workweek as defined under section 7(e)
                                           child whose school or place of care is                  order to have a continuous income                     of the FLSA, as ‘‘all [non-overtime]
                                           closed, or whose child care provider is                 stream until the ten-day unpaid period                remuneration for employment’’ paid to
                                           unavailable, for a COVID–19 related                     of expanded family and medical leave                  the employee except for eight statutory
                                           reason. And the amount of pay per hour                  expired, the employee would need an                   exclusions, divided by the number of
                                           of paid sick leave is guaranteed to be at               additional 48 hours of paid sick leave.               hours worked in that workweek. See 29
                                           least as much as the amount of pay per                     As another example, consider a
                                                                                                                                                         U.S.C. 207(e); see also Bay Ridge
                                           hour for paid expanded family and                       second employee who works six hours
                                                                                                                                                         Operating Co. v. Aaron, 334 U.S. 446,
                                           medical leave, i.e., two-thirds of the                  each day for six days each workweek,
                                                                                                                                                         458 (1948) (stating that the ‘‘regular rate
                                           employee’s regular rate, up to $200 per                 also for a total of 36 hours each
                                                                                                                                                         must be computed by dividing the total
                                           day. Furthermore, the entitlement to                    workweek. The second employee would
                                                                                                                                                         number of hours worked into the total
                                           paid sick leave of an employee with a                   likewise be entitled to 72 hours of paid
                                                                                                                                                         [non-overtime] compensation
                                           regular work schedule, i.e., eight hours                sick leave under the EPSLA to care for
                                           each day for five days for a total of 40                his or her child, which lasts for two                 received’’).
                                           hours each workweek—is the same as                      workweeks or twelve workdays. The                        The Department’s regulations at 29
                                           the ten-day period of unpaid expanded                   period of unpaid expanded family and                  CFR parts 531 and 778 explain how to
                                           family and medical leave. Such an                       medical leave would expire after ten                  calculate the regular rate in different
                                           employee is entitled to 80 hours of paid                workdays—two workdays before the                      circumstances. For example, the
                                           sick leave, which provides pay at two-                  second employee runs out of paid sick                 Department uses the computation of an
                                           thirds of the employee’s regular rate, as               leave. The second employee may                        employee’s regular rate with respect to
                                           defined in § 826.25, for ten workdays. If               transition from paid sick leave to                    tips in § 531.60. Moreover, the
                                           the employee were concurrently taking                   expanded family and medical leave after               Department clarifies how to compute an
                                           expanded family and medical leave, he                   ten workdays, leaving two days of paid                employee’s regular rate under different
                                           or she would be able to take paid                       sick leave unused. In other words, the                compensation arrangements, including
                                           expanded family and medical leave at                    second employee would have two more                   commissions and piece rates, at
                                           two-thirds the regular rate as soon as the              days of paid leave than necessary to                  §§ 778.110–.122, and explains what
                                           80 hours of paid sick leave runs out.                   have a continuous income stream at                    types of compensation are excludable
                                           Thus, paid sick leave and expanded                      two-thirds the regular rate while caring              from the regular rate, at §§ 778.200–
                                           family and medical leave are designed                   for his or her child.                                 .225. The regular rate used to determine
                                           to work in tandem to provide                               In short, there is inconsistency                   the amount of pay due an employee
                                           continuous income for an employee to                    between the provisions for expanded                   who takes paid sick leave or expanded
                                           care for his or her child whose school                  family and medical leave under the                    family and medical leave must be
                                           or place of care is closed, or whose child              EFMLEA and paid sick leave under the                  computed using the same methods as
                                           care provider is unavailable, for a                     EPSLA with respect to the first                       those described in 29 CFR parts 531 and




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                                           COVID–19 related reason. Put another                    employee because he or she would be                   778.
                                           way, the reason for an unpaid initial                   48 hours short of being able to have
                                                                                                                                                           3 As a practical matter, the unpaid period for
                                           period of expanded family and medical                   continuous income. And there is
                                                                                                                                                         employees who work regular Monday-through-
                                           leave is because an eligible employee                   inconsistency between the two Acts                    Friday schedules would still be ten days because
                                           already may concurrently use paid sick                  with respect to the second employee                   that is the number of days they would work in two
                                           leave for the same reason and get paid                  because he or she would have more                     weeks.



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                                             The regular rate must also be                         day, i.e., a six-month period ending on               had been on the employer’s payroll for
                                           computed on a workweek to workweek                      the date on which the employee first                  thirty or more of the sixty calendar days
                                           basis. See, e.g., § 778.104 (‘‘Each                     takes paid sick leave or expanded family              prior to the date the employee was laid
                                           workweek stands alone’’). Neither the                   and medical leave. The Department has                 off or otherwise terminated. ‘‘For
                                           EPSLA nor the EFMLEA, however,                          selected this six-month period because                example, an employee who was
                                           explains which workweek should be                       it is sufficiently representative under               originally hired by an employer on
                                           used to compute the regular rate that is                both the EPSLA and the EFMLEA. And                    January 15, 2020, but laid off on March
                                           the basis for determining the amount of                 it minimizes regulatory burden by                     14, 2020, would be eligible for leave
                                           pay for leave taken. The Department                     allowing employers to use the same                    under the EFMLEA and the EPSLA, if
                                           does not believe it would be appropriate                payroll and schedule records to                       the same employer rehired the
                                           to use the workweek in which an                         compute both an employee’s average                    employee on October 1, 2020.’’
                                           employee takes leave because an                         number of hours worked per day and                       The EFMLEA and the EPSLA both
                                           employee’s hours worked, and therefore                  average regular rate. Of course,                      provide that an employer may exclude
                                           regular rate, in such a workweek is                     computing an average regular rate used                employees who are health care
                                           unlikely to be representative. Indeed, if               to determine the amount of pay should                 providers or emergency responders from
                                           the employee takes leave for the entire                 be computed over a six-month period is                leave requirements under the Acts.
                                           workweek, the regular rate would equal                  not possible if the employee at issue has             Section 826.30(c) reiterates this option
                                           zero.                                                   not been employed for at least six                    and defines which employees are
                                             Instead, the Department believes the                  months. In such a case, the average                   ‘‘health care providers’’ or ‘‘emergency
                                           regular rate used to determine the                      regular rate should be computed over                  responders’’ whom employers may
                                           amount of pay under the EPSLA and the                   the entire term of the employment.                    exclude from eligibility for the EPSLA
                                           EFMLEA should be representative of the                                                                        and the EFMLEA’s leave requirements.
                                                                                                   C. Employee Eligibility for Leave Under               An employer’s exercise of this option
                                           employee’s regular rate from week to                    the EPSLA and the EFMLEA
                                           week. Section 826.25 therefore requires                                                                       does not impact an employee’s earned
                                           an employer to use an average of the                       Section 826.30 sets out the criteria for           or accrued sick, personal, vacation, or
                                           employee’s regular rate over multiple                   an employee’s eligibility to receive paid             other employer-provided leave under
                                           workweeks.4 Such an average should be                   sick leave under the EPSLA and/or                     the employer’s established policies.
                                           weighted by the number of hours                         expanded family and medical leave                     Further, an employer’s exercise of this
                                           worked each workweek. For example,                      under the EFMLEA, which have similar,                 option does not authorize an employer
                                           consider an employee who receives                       but not identical, eligibility                        to prevent an employee who is a health
                                           $400 of non-excludable compensation                     requirements for leave. This section also             care provider or emergency responder
                                           in one week for working 40 hours and                    addresses when employers may elect to                 from taking earned or accrued leave in
                                           $200 of non-excludable compensation                     exclude certain otherwise-eligible                    accordance with established employer
                                           in the next week for working ten hours.                 employees from coverage under these                   policies. Because an employer is not
                                           The regular rate in the first week is $10               Acts.                                                 required to exercise this option, if an
                                                                                                      Sections 826.30(a) and (b) provide                 employer does not elect to exclude an
                                           per hour ($400 ÷ 40 hours), and the
                                                                                                   that all employees employed by a                      otherwise-eligible health care provider
                                           regular rate for the second week is $20
                                                                                                   covered employer are eligible to take                 or emergency responder from taking
                                           per hour ($200 ÷ 10 hours). The
                                                                                                   paid sick leave under the EPSLA                       paid leave under the EPSLA or the
                                           weighted average, however, is not                       regardless of their duration of
                                           computed by averaging $10 per hour                                                                            EFMLEA, such leave is subject to all
                                                                                                   employment, and all employees who                     other requirements of those laws and
                                           and $20 per hour (which would be $15                    have been employed by a covered
                                           per hour). Rather, it is computed by                                                                          this Part, and should be treated in the
                                                                                                   employer for at least thirty calendar                 same manner for purposes of the tax
                                           adding up all compensation over the                     days are eligible to take expanded
                                           relevant period (here, two workweeks),                                                                        credit created by the FFCRA. To
                                                                                                   family and medical leave under the                    minimize the spread of COVID–19, the
                                           which is $600, and then dividing that                   EFMLEA, subject to the exceptions
                                           sum by all hours worked over the same                                                                         Department encourages employers to be
                                                                                                   described in §§ 826.30(c)–(d) and .40(b).             judicious when using this definition to
                                           period, which is 50 hours. Thus, the                       Section 826.30(b)(1)(i) further                    exempt health care providers and
                                           weighted average regular rate over this                 explains that an employee is considered               emergency responders from the
                                           two-week period is $12 per hour ($600                   to have been employed for at least thirty             provisions of the FFCRA.
                                           ÷ 50 hours).                                            calendar days for purposes of EFMLEA                     The Department recognizes that
                                             To be representative, the period over                 eligibility if the employer had the                   health care providers whom an
                                           which the regular rate is averaged                      employee on its payroll for the thirty                employer may exempt pursuant to
                                           should be substantially greater than the                calendar days immediately prior to the                sections 3105 and 5102(a) of the FFCRA
                                           two workweeks used in the above                         day that the employee’s leave would                   is broader than the definition of health
                                           example. The Department believes it                     begin. For example, for an employee to                care provider under 29 CFR 825.102.
                                           would be appropriate to compute the                     be eligible to take leave under the                   Section 5110(4) of the FFCRA adopts
                                           average regular rate over the same                      EFMLEA on April 1, 2020, the employee                 the FMLA definition of ‘‘health care
                                           period used by the EPSLA and the                        must have been on the employer’s                      providers,’’ which includes licensed
                                           EFMLEA to compute the employee’s                        payroll as of March 2, 2020. Section                  doctors of medicine or osteopathy and
                                           average number of hours worked per                      826.30(b)(1)(ii) provides that an                     ‘‘any other person determined by the
                                             4 The Department notes that § 778.104 states that
                                                                                                   employee who is laid off or otherwise                 Secretary to be capable of providing
                                           the FLSA ‘‘does not permit averaging of hours over
                                                                                                   terminated by an employer on or after                 health care services.’’ 29 U.S.C. 2611(6).




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                                           2 or more weeks’’ for the purpose of computing the      March 1, 2020, is nevertheless also                   The Department defined ‘‘health care
                                           regular rate. But this prohibition against averaging    considered to have been employed for at               provider’’ narrowly in § 825.102 to
                                           applies when the regular rate is used for its purpose   least thirty calendar days, provided the              mean medical professionals who are
                                           under the FLSA to compute overtime pay due. It
                                           does not apply when, as here, the regular rate is
                                                                                                   employer rehires or otherwise                         capable of diagnosing serious health
                                           used as a metric for an employee’s average hourly       reemploys the employee on or before                   conditions in light of the FMLA’s
                                           non-overtime wages.                                     December 31, 2020, and the employee                   requirement for such health care


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                                           providers to issue certifications                          The specific parameters of the                        This determination is dependent on
                                           regarding the nature and probable                       Department’s definition of ‘‘emergency                the number of employees at the time an
                                           duration of serious health conditions.                  responder’’ derive from consultation of               employee would take leave. For
                                           See 29 U.S.C. 2613; see also 58 FR                      various statutory and regulatory                      example, if an employer has 450
                                           31800 (‘‘Because health care providers                  definitions and from the consideration                employees on April 20, 2020, and an
                                           will need to indicate their diagnosis in                of input provided to the Department by                employee is unable to work starting on
                                           health care certificates, such a broad                  various stakeholders and public                       that date because a health care provider
                                           definition was considered                               officials. The Department endeavored to               has advised that employee to self-
                                           inappropriate.’’).                                      include those categories of employees                 quarantine because of concerns related
                                              The term ‘‘health care provider’’ as                 who (1) interact with and aid                         to COVID–19, the employer must
                                           used in sections 3105 and 5102(a) of the                individuals with physical or mental                   provide paid sick leave to that
                                           FFCRA, however, is not limited to                       health issues, including those who are                employee. If, however, the employer
                                           diagnosing medical professionals.                       or may be suffering from COVID–19; (2)                hires 75 new employees between April
                                           Rather, such health care providers                      ensure the welfare and safety of our                  21, 2020, and August 3, 2020, such that
                                           include any individual who is capable                   communities and of our Nation; (3) have               the employer employs 525 employees as
                                           of providing health care services                       specialized training relevant to                      of August 3, 2020, the employer would
                                           necessary to combat the COVID–19                        emergency response; and (4) provide                   not be required to provide paid sick
                                           public health emergency. Such                           essential services relevant to the                    leave to a different employee who is
                                           individuals include not only medical                    American people’s health and                          unable to work for the same reason
                                           professionals, but also other workers                   wellbeing. While the Department                       beginning on August 3, 2020.
                                           who are needed to keep hospitals and                    endeavored to identify these categories                  Section 826.40(a) also addresses how
                                           similar health care facilities well                     of workers, it was cognizant that no list             to determine who counts as an
                                           supplied and operational. They further                  could be fully inclusive or account for               employee for this purpose, including
                                           include, for example, workers who are                   the differing needs of specific                       discussing categories of workers who do
                                           involved in research, development, and                  communities. Therefore, the definition                (and do not) count toward the 500-
                                           production of equipment, drugs,                         allows for the highest official of a state            employee threshold. In making this
                                           vaccines, and other items needed to                     or territory to identify other categories             determination, the employer should
                                           combat the COVID–19 public health                       of emergency responders, as necessary.                include full-time and part-time
                                           emergency. Accordingly, the                                Section 826.30(d) explains that the                employees, employees on leave,
                                           Department is adopting a definition of                  CARES Act grants authority to the                     temporary employees who are jointly
                                           ‘‘health care provider’’ that is broader                Director of OMB to exclude, for good                  employed by the employer and another
                                           than the diagnosing medical                             cause, certain federal government                     employer, and day laborers supplied by
                                           professionals under § 825.102 for the                   employers from eligibility to take paid               a temporary placement agency.
                                           limited purpose of identifying                          sick leave or expanded family and                     Independent contractors that provide
                                           employees whom an employer may                          medical leave. As to the EFMLEA, the                  services for an employer do not count
                                           exclude under sections 3105 and                         Director of OMB may exclude certain                   towards the 500-employee threshold.
                                           5102(a) of the FFCRA. The definition of                 categories of United States Executive                 Nor do employees count who have been
                                           health care provider under § 825.102                    Branch employees from expanded                        laid off or furloughed and have not
                                           continues to apply for other purposes of                family and medical leave. As to the                   subsequently been reemployed.
                                           the FFCRA, such as, for instance,                       EPSLA, the Director of OMB may                        Furthermore, employees must be
                                           identifying health care providers who                   exclude certain categories of federal                 employed within the United States. For
                                           may advise an employee to self-                         government employees if they are                      example, if an employer employs 1,000
                                           quarantine for COVID–19 related                         covered by Title II of the FMLA, occupy               employees in North America, but only
                                           reasons under section 5102(a)(2).                       a position in the civil service (as defined           250 are employed in a U.S. State, the
                                              The authority for employers to                       in 5 U.S.C. 2101(1)), and/or are                      District of Columbia, or a territory or
                                           exempt emergency responders is                          employees of a United States Executive                possession of the United States, that
                                           reflective of a balance struck by the                   Agency (as defined in 5 U.S.C. 105),                  employer will be considered to have 250
                                           FFCRA. On the one hand, the FFCRA                       which includes employees of the U.S.                  employees and is thus subject to the
                                           provides for paid sick leave and                        Postal Service and the U.S. Postal and                FFCRA.
                                           expanded family and medical leave so                    Regulatory Commission.                                   Section 826.40(a) further explains that
                                           employees will not be forced to choose                                                                        joint or integrated employers must
                                           between their paychecks and the                         D. Employer Coverage Under the EPSLA                  combine employees in determining the
                                           individual and public health measures                   and the EFMLEA                                        number of employees they employ for
                                           necessary to combat COVID–19. On the                       Section 826.40 addresses which                     this purpose. The FLSA’s test for joint
                                           other hand, providing paid sick leave or                employers are covered by the EPSLA                    employer status applies in determining
                                           expanded family and medical leave                       and the EFMLEA, that is, which                        who is a joint employer for purposes of
                                           does not come at the expense of fully                   employers must provide paid leave to                  coverage, and the FMLA’s test for
                                           staffing the necessary functions of                     employees as described in those Acts.                 integrated employer status applies in
                                           society, including the functions of                        Section 826.40(a) explains which                   determining who is an integrated
                                           emergency responders. The FFRCA                         private employers must provide paid                   employer, under both the EPSLA and
                                           should be read to complement—and not                    sick leave and expanded family and                    the EFMLEA.
                                           detract from—the work being done on                     medical leave to their employees.                        Section 826.40(a) does not distinguish
                                           the front lines to treat COVID–19                       Specifically, it explains that, subject to            between for-profit and non-profit




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                                           patients, prevent the spread of COVID–                  the exemption described in § 826.40(b),               entities; employers of both types must
                                           19, and simultaneously keep Americans                   all private employers that employ fewer               comply with the FFCRA if they
                                           safe and with access to essential                       than 500 employees at the time an                     otherwise meet the requirements for
                                           services. Therefore, the Department                     employee would take leave must                        coverage.
                                           interprets ‘‘emergency responder’’                      comply with the EPSLA and the                            Section 826.40(b) describes the small
                                           broadly.                                                EFMLEA.                                               employer exemption pursuant to the


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                                           Secretary’s regulatory authority to                     expenses and financial obligations to                 care providers or emergency responders
                                           exempt small private employers with                     exceed available business revenue, pose               as described in § 826.30(c).
                                           fewer than 50 employees from having to                  a substantial risk, or prevent the small                 Section 826.40(c) provides further
                                           provide an employee with paid sick                      employer from operating at minimum                    information about which parts of the
                                           leave and expanded family and medical                   capacity, respectively.                               Federal government must comply with
                                           leave to care for his or her child whose                   Section 826.40(b)(2) explains that if a            these Acts. Because the EFMLEA only
                                           school or place of care is closed, or                   small employer decides to deny paid                   amends Title I of the FMLA, only
                                           child care provider is unavailable, when                sick leave or expanded family and                     employers of employees covered by
                                           such leave would jeopardize the                         medical leave to an employee or                       Title I of the FMLA are subject to the
                                           viability of the business as a going                    employees whose child’s school or                     requirements of the EFMLEA.
                                           concern. The American Institute of                      place of care is closed, or whose child               Employers of federal employees covered
                                           Certified Public Accountants (AICPA)                    care provider is unavailable, the small               by Title II of the FMLA are not subject
                                           allows companies to use the ‘‘ongoing                   employer must document the facts and                  to requirements of the EFMLEA.
                                           concern assumption’’ to defer some of                   circumstances that meet the criteria set                 Section 826.40(c) provides certain
                                           its prepaid expenses until future                       forth in § 826.40(b)(1) to justify such               clarifications as to the EPSLA’s and the
                                           accounting periods because the entity                   denial. The employer should not send                  EFMLEA’s applicability to public
                                           can continue in business for the                        such material or documentation to the                 employers. It explains that all public
                                           foreseeable future without the intention                Department, but rather should retain                  agencies must provide their eligible
                                           nor the necessity to liquidate, cease                   such records for its own files.                       employees with paid sick leave, subject
                                           trading, or seek protection from                           In exercising its authority to exempt              to the exceptions set forth in
                                           creditors pursuant to laws or                           certain employers with fewer than 50                  § 826.30(c)–(d). In general, public
                                           regulations. In other words, the business               employees, the Department balanced                    agencies must also provide their eligible
                                           is considered to remain a viable                        two potentially competing objectives of               employees with expanded family and
                                           business for the foreseeable future.                    the FFCRA. On the one hand, the leave                 medical leave, subject to the exceptions
                                           There is no formula provided by the                     afforded by the FFCRA was designed to                 and limitations set forth in § 826.30(b)–
                                           AICPA to determine the viability of a                   be widely available to employees to                   (d). However, as § 826.40(c) clarifies,
                                           business as a going concern, but rather                 assist them navigating the social and                 only certain employees of the United
                                           the standard considers conditions or                    economic impacts of COVID–19 as well                  States or agencies of the United States
                                           events in the aggregate.                                as public and private efforts to contain              (‘‘federal employees’’) are potentially
                                                                                                   and slow the spread of the virus. On the              eligible to take expanded family and
                                              The Department believes it is                        other hand, the Department recognizes                 medical leave. Those who are
                                           necessary to set forth objective criteria               that FFCRA leave entitlements have                    potentially eligible are the federal
                                           for when a small business with fewer                    little value if they cause an employer to             employees covered by Title I of the
                                           than 50 employees can deny an                           go out of business and, in so doing,                  FMLA. Those who are not potentially
                                           employee paid sick leave or expanded                    deny employees not only leave but also                eligible for expanded family and
                                           family and medical leave to care for the                jobs. In § 826.40(b), the Department                  medical leave are the federal employees
                                           employee’s son or daughter whose                        attempted to extend the leave benefits as             whose FMLA coverage is found
                                           school or place of care is closed, or                   broadly as practicable, but not in                    elsewhere, including in Title II of the
                                           child care provider is unavailable, for                 circumstances that would significantly                FMLA (codified in Title 5 of the U.S.
                                           COVID–19 related reasons. To that end,                  increase the likelihood that small                    Code). Section 826.40(c)(i)–(viii) sets
                                           section 826.40(b)(1) explains that a                    businesses would be forced to close.                  forth specific examples of federal
                                           small employer is exempt from the                       The Department rejected alternative                   employees covered by Title I of the
                                           requirement to provide such leave                       arrangements that excessively favored                 FMLA and therefore potentially eligible
                                           when: (1) Such leave would cause the                    either the extension of leave or                      for expanded family and medical leave.
                                           small employer’s expenses and financial                 exclusion of small businesses or which
                                           obligations to exceed available business                                                                      E. Intermittent Leave
                                                                                                   imposed compliance requirements that
                                           revenue and cause the small employer                    were overly burdensome, particularly in                  Section 826.50 outlines the
                                           to cease operating at a minimal capacity;               economic conditions resulting from                    circumstances and conditions under
                                           (2) the absence of the employee or                      COVID–19.                                             which paid sick leave or expanded
                                           employees requesting such leave would                      Section 826.40(c) explains which                   family and medical leave may be taken
                                           pose a substantial risk to the financial                public employers must comply with the                 intermittently under the FFCRA. In this
                                           health or operational capacity of the                   EPSLA and the EFMLEA. It uses the                     section, the Department has imported
                                           small employer because of their                         term ‘‘Public Agency,’’ which as                      and applied to the FFCRA certain
                                           specialized skills, knowledge of the                    explained in the definitions section, has             concepts of intermittent leave from its
                                           business, or responsibilities; or (3) the               the same meaning as in section 203(x)                 FMLA regulations. However, it has also
                                           small employer cannot find enough                       of the FLSA. Specifically, public agency              modified these concepts and added
                                           other workers who are able, willing, and                means the Government of the United                    additional limitations on the use of
                                           qualified, and who will be available at                 States; the government of a State or                  intermittent leave in circumstances
                                           the time and place needed, to perform                   political subdivision of a State; or an               where the Department believes it is
                                           the labor or services the employee or                   agency of the United States (including                incompatible with Congress’ objectives
                                           employees requesting leave provide,                     the United States Postal Service and                  to slow the spread of COVID–19.
                                           and these labor or services are needed                  Postal Regulatory Commission), a State,                  One basic condition applies to all
                                           for the small employer to operate at a                  or a political subdivision of a State; or             employees who seek to take their paid




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                                           minimal capacity. For reasons (1), (2),                 any interstate governmental agency. All               sick leave or expanded family and
                                           and (3), the employer may deny paid                     covered public agencies must comply                   medical leave intermittently—they and
                                           sick leave or expanded family and                       with both the EPSLA and the EFMLEA                    their employer must agree. Absent
                                           medical leave only to those otherwise                   regardless of the number of employees                 agreement, no leave under the FFCRA
                                           eligible employees whose absence                        they employ, although such employers                  may be taken intermittently. Subsection
                                           would cause the small employer’s                        may exclude employees who are health                  (a) does not require an employer and


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                                           employee to reduce to writing or                        spread COVID–19 by reporting to the                   and ensures that employees are able to
                                           similarly memorialize their agreement.                  employer’s worksite while taking                      use the full leave entitlement.
                                           But, in the absence of a written                        intermittent paid leave. This is not true,
                                           agreement, there must be a clear and                    however, when the employee takes paid                 F. Leave To Care for a Child Due to
                                           mutual understanding between the                        sick leave for other qualifying reasons.              School or Place of Care Closure or Child
                                           parties that the employee may take                         Subsection (b)(2) prohibits employees              Care Unavailability—Intersection
                                           intermittent paid sick leave or                         who report to an employer’s worksite                  Between the EPSLA and the EFMLEA
                                           intermittent expanded family and                        from taking paid sick leave
                                                                                                                                                           Both the EPSLA and the EFMLEA
                                           medical leave, or both. Additionally,                   intermittently, notwithstanding any
                                                                                                                                                         permit an employee to take paid leave
                                           where an employer and employee agree                    agreement between the employer and
                                                                                                                                                         when needed to care for his or her son
                                           that the latter may take paid sick leave                employee to the contrary, if the leave is
                                                                                                                                                         or daughter whose school or place of
                                           or expanded family and medical leave                    taken because the employee: (1) Is
                                                                                                                                                         care is closed, or child care provider is
                                           intermittently, they also must agree on                 subject to a Federal, State, or local
                                                                                                                                                         unavailable, due to COVID–19 related
                                           the increments of time in which leave                   quarantine or isolation order related to
                                                                                                                                                         reasons. Section 826.60 sets forth how
                                           may be taken, as explained in                           COVID–19; (2) has been advised by a
                                                                                                   health care provider to self-quarantine               the requirements of the EFMLEA and
                                           subsections (b)(1) and (c).
                                              Section 826.50(c) provides that if an                due to concerns related to COVID–19;                  the EPSLA interact when an employee
                                           employer directs or allows an employee                  (3) is experiencing symptoms of                       qualifies for both types of leave.
                                           to telework, subject to an agreement                    COVID–19 and is taking leave to obtain                  Generally, when an employee
                                           between the employer and employee,                      a medical diagnosis; (4) is caring for an             qualifies for leave under both Acts, an
                                           the employee may take paid sick leave                   individual who either is subject to a                 employee may first use the two weeks
                                           or expanded family and medical leave                    quarantine or isolation order related to              of paid leave provided by the EPSLA.
                                           intermittently, in any agreed increment                 COVID–19 or has been advised by a                     This use runs concurrent with the first
                                           of time, while the employee is                          health care provider to self-quarantine               two weeks of unpaid leave under the
                                           teleworking. This section intentionally                 due to concerns related to COVID–19; or               EFMLEA. Any remaining leave taken for
                                           affords teleworking employees and                       (5) is experiencing any other                         this purpose is paid under the EFMLEA.
                                           employers broad flexibility under the                   substantially similar condition specified               Section 826.60 further explains that
                                           FFCRA to agree on arrangements that                     by the Secretary of Health and Human                  where an employee has already taken
                                           balance the needs of each teleworking                   Services. As the Department explains in               some FMLA leave in the current twelve-
                                           employee with the needs of the                          subsection (b)(2), where paid leave is                month leave year as defined by 29 CFR
                                           employer’s business. Moreover, as                       taken for these reasons, ‘‘the employee               825.200(b), the maximum twelve weeks
                                           teleworking employees present no risk                   is, may be, or is reasonably likely to                of EFMLEA leave is reduced by the
                                           of spreading COVID–19 to work                           become, sick with COVID–19, or is                     amount of the FMLA leave entitlement
                                           colleagues, intermittent leave for any                  exposed to someone who is, may be, or                 taken in that year. If an employee has
                                           qualifying reason furthers the statute’s                is reasonably likely to become, sick with             exhausted his or her twelve workweeks
                                           objective to contain the virus.                         COVID–19.’’ In these situations, the                  of FMLA or EFMLEA leave, he or she
                                              In contrast, employees who continue                  employee may not take intermittent                    may still take EPSLA leave for a
                                           to report to an employer’s worksite may                 leave due to the unacceptably high risk               COVID–19 qualifying reason.
                                           only take paid sick leave or expanded                   that the employee might spread COVID–
                                           family and medical leave intermittently                 19 to other employees when reporting to                 Section 826.60(b) addresses an
                                           and in any increment—subject to the                     the employer’s worksite. Once such an                 employee’s prior use of emergency paid
                                           employer and employee’s agreement—                      employee begins taking paid sick leave                sick leave, which does not prevent the
                                           in circumstances where there is a                       for one or more of these qualifying                   employee from taking expanded family
                                           minimal risk that the employee will                     reasons, the employee must continue to                and medical leave. For example, if the
                                           spread COVID–19 to other employees at                   take paid sick leave each day until the               employee takes two weeks of paid sick
                                           an employer’s worksite. Therefore,                      employee either uses the full amount of               leave for a qualifying reason under
                                           subsection (b)(1) allows an employer                    paid sick leave or no longer has a                    EPSLA section 5102(a)(1)–(4) and (6),
                                           and employee who reports to an                          qualifying reason for taking paid sick                the employee has exhausted the paid
                                           employer’s worksite to agree that the                   leave. The Department believes that                   sick leave available to the employee
                                           employee may take paid sick leave or                    such a requirement furthers Congress’                 under the EPSLA and may not take
                                           expanded family and medical leave                       objective to slow the spread of COVID–                additional paid sick leave for any
                                           intermittently solely to care for the                   19.                                                   qualifying reason. If the employee then
                                           employee’s son or daughter whose                           Finally, subsection (d) clarifies that             needs to take leave under the EFMLEA,
                                           school or place of care is closed, or                   where an employer and employee have                   the employee may do so, but the first
                                           whose child care provider is                            agreed that FFCRA leave may be taken                  ten days of expanded family and
                                           unavailable, because of reasons related                 intermittently, only the amount of leave              medical leave may be unpaid. The
                                           to COVID–19. In this context, the                       actually taken may be counted toward                  employee may, however, choose to
                                           absence of confirmed or suspected                       the employee’s leave entitlements. This               substitute earned or accrued paid leave,
                                           COVID–19 in the employee’s household                    is consistent with the requirements for               as provided by the employer’s
                                           reduces the risk that the employee will                 intermittent leave use under the FMLA                 established policies.




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                                           G. Leave To Care for a Child Due to                     employee took three weeks of leave in                 access information at the worksite,
                                           School or Place of Care Closure or Child                January 2020 for the employee’s own                   through email, or online. An employer
                                           Care Unavailability—Intersection                        serious health condition, the employee                may post or distribute the required
                                           Between the EFMLEA and the FMLA                         would only have nine weeks of                         information provided in the model
                                             Section 826.70 addresses the                          expanded family and medical leave                     notice in a different format, as long as
                                           interaction between the new entitlement                 available. Additionally, employees are                the content is accurate and readable.
                                           to take FMLA leave to care for an                       limited to a total of twelve weeks of                 Although the FFCRA does not require
                                           employee’s child due to school or place                 expanded family and medical leave                     employers to provide a translated notice
                                           of care closure or child care                           under the EFMLEA, even if the                         to employees, the Department has
                                           unavailability under the EFMLEA and                     applicable time period (April 1 to                    issued a Spanish language version of the
                                                                                                   December 31, 2020) spans two twelve-                  poster. For employers who are covered
                                           an employee’s entitlement to take FMLA
                                                                                                   month leave periods under the FMLA.                   by the EFMLEA but are not covered by
                                           leave for other reasons, such as bonding
                                                                                                   Finally, for employees who are eligible               the other provisions of the FMLA,
                                           with a newborn or newly placed child,
                                                                                                   to take leave under the FMLA and the                  posting of this FFCRA notice satisfies
                                           for the employee’s own serious health
                                                                                                   EFMLEA, and who take leave to care for                their FMLA general notice obligation.
                                           condition, or to care for a covered
                                                                                                   a service member with a serious injury                See 29 U.S.C. 2619; 29 CFR 825.300.
                                           family member with a serious health                                                                              The Department is aware that
                                                                                                   or illness, the total amount of leave
                                           condition. The EFMLEA amended the                                                                             employers newly affected by the
                                                                                                   available to the employee will be
                                           FMLA to add a sixth reason to take the                                                                        EFMLEA requirements of the FFCRA
                                                                                                   calculated as set forth in 29 CFR
                                           twelve-week FMLA entitlement: To care                                                                         will not have established policies and
                                                                                                   825.127(e).
                                           for an employee’s son or daughter                          As explained in the above discussion               practices for administering FMLA leave.
                                           whose school or place of care is closed                 of § 826.60, the first two weeks of                   In consideration of these employers, the
                                           or child care provider is unavailable due               expanded family and medical leave may                 number of employees who will be
                                           to COVID–19 related reasons.                            be unpaid and the employee may                        eligible to use the FMLA for the first
                                             Eligibility requirements for employees                substitute paid sick leave under the                  time for a limited period of time, and
                                           to take expanded family and medical                     EPSLA or employer-provided earned                     interruptions to normal business
                                           leave under the EFMLEA differ from                      and accrued paid leave during this                    operations from emergency conditions,
                                           standard FMLA leave. Not all                            period. After the first two weeks of                  the Department did not adopt in the
                                           employees who are eligible to take                      leave, expanded family and medical                    FFCRA employer notice regulations or
                                           expanded family and medical leave will                  leave is paid at two-thirds the                       employer ‘‘specific notice’’ obligations
                                           be eligible to take FMLA leave for other                employee’s regular rate of pay, up to                 that are required in the FMLA
                                           reasons. Employees only need to have                    $200 per day. See § 826.24. Because this              regulations. The FFCRA regulations do
                                           been employed for 30 calendar days in                   period of expanded family and medical                 not require employers to respond to
                                           order to be eligible for expanded family                leave is paid, the FMLA provision for                 employees who request or use EFMLEA
                                           and medical leave to care for their child               substitution of the employee’s accrued                leave with notices of eligibility, rights
                                           due to school or place of care closure or               paid leave is inapplicable, and neither               and responsibilities, or written
                                           child care unavailability under the                     the employee nor the employer may                     designations that leave use counts
                                           EFMLEA. In contrast, to be eligible to                  require the substitution of paid leave.               against employees’ FMLA leave
                                           take FMLA leave for other reasons,                      However, employers and employees                      allowances. However, an employer that
                                           employees generally need to have                        may agree, where Federal or state law                 has established practices for providing
                                           worked for the employer for at least                    permits, to have accrued paid leave                   individual employees with specific
                                           twelve months, have 1,250 hours of                      supplement the two-thirds pay under                   notices compliant with the FMLA
                                           service in the twelve-month period prior                the EFMLEA so that the employee                       regulatory guidance at 29 CFR 825.300
                                           to the leave, and work at a location                    receives the full amount of their normal              may prefer to apply their existing
                                           where the employer has at least 50                      pay. Federal agencies generally lack                  practices to EFMLEA leave users.
                                           employees within 75 miles.                              authority to provide for such a
                                             Employer coverage also differs under                                                                        I. Employee Notice of Need for Leave
                                                                                                   supplement.
                                           the EFMLEA and the FMLA. Most                                                                                    Section 826.90 addresses an
                                           significantly, the EFMLEA applies to all                H. Employer Notice                                    employee’s notice to his or her
                                           employers with fewer than 500                              Section 826.80 addresses the FFCRA                 employer regarding the need to take
                                           employees, while the FMLA generally                     requirement that employers post and                   leave. Section 826.90(a) explains that for
                                           does not apply to employers with fewer                  keep posted a notice of the law’s                     paid sick leave or expanded family and
                                           than 50 employees. Further, employers                   requirements. As required by the                      medical leave to care for the employee’s
                                           of health care providers and emergency                  FFCRA, the Department made a model                    son or daughter whose school or place
                                           responders may exclude such                             notice available on March 25, 2020, and               of care is closed, or whose child care
                                           employees from the EFMLEA’s leave                       employers may, free of charge,                        provider is unavailable, due to COVID–
                                           requirements, but not the FMLA’s.                       download the poster (WHD1422 REV                      19 related reasons, an employer may
                                             An employee’s ability to take                         03/20) from the WHD website at https://               require employees to follow reasonable
                                           EFMLEA leave depends on his or her                      www.dol.gov/whd. In addition to                       notice procedures as soon as practicable
                                           use of FMLA leave during the 12-month                   posting the notice in a conspicuous                   after the first workday or portion of a
                                           FMLA leave year pursuant to 29 CFR                      place where employees or job applicants               workday for which an employee
                                           825.200(b) for a reason unrelated to                    at a worksite may view it, an employer                receives paid sick leave in order to
                                           COVID–19. If an employee has already                    may distribute the notice to employees                continue to receive such leave. Sections




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                                           taken such leave, the employee may not                  by email, or post the required notice                 826.90(b) and (c) explain that it will be
                                           be able to take the full twelve weeks of                electronically on an employee                         reasonable for an employer to require
                                           expanded family and medical leave                       information website to satisfy the                    notice as soon as practicable after the
                                           under the EFMLEA. For example, if the                   FFCRA requirement. An employer may                    first workday is missed, and to require
                                           employer uses the calendar year as the                  also directly mail the required notice to             that employees provide oral notice and
                                           twelve-month FMLA leave year and an                     any employees who are not able to                     sufficient information for an employer


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                                                                Federal Register / Vol. 85, No. 66 / Monday, April 6, 2020 / Rules and Regulations                                         19339

                                           to determine whether the requested                      condition related to COVID–19, or to                  leave. The employer must give the
                                           leave is covered by the FFCRA. The                      care for the employee’s spouse, son,                  employee notice of any opportunity to
                                           employer may not require the notice to                  daughter, or parent with a serious health             change plans or benefits, and if the
                                           include documentation beyond what is                    condition related to COVID–19, the                    employee requests the changed coverage
                                           allowed by § 826.100.                                   normal FMLA certification requirements                it must be provided by the employer.
                                              Section 826.90(d) states that it is                  still apply. See 29 CFR 825.306.                         Employees in a group health plan
                                           reasonable for the employer to require                                                                        who take paid sick leave or expanded
                                           the employee to comply with the                         K. Health Care Coverage                               family and medical leave remain
                                           employer’s usual notice procedures and                     Section 826.110 explains that an                   responsible for paying the same portion
                                           requirements, absent unusual                            employee who takes expanded family                    of the plan premium that the employee
                                           circumstances. If an employee fails to                  and medical leave or paid sick leave is               paid prior to taking leave. If premiums
                                           give proper notice, the employer should                 entitled to continued coverage under the              are adjusted, the employee is required to
                                           give him or her notice of the failure and               employer’s group health plan on the                   pay the new employee premium
                                           an opportunity to provide the required                  same terms as if the employee did not                 contribution on the same terms as other
                                           documentation prior to denying the                      take leave. See 29 U.S.C. 2614(c); see                employees. The employee’s share of
                                           request for leave.                                      also 29 U.S.C. 1182 and 26 CFR                        premiums must be paid by the method
                                                                                                   54.9802–1(e)(2)(i); 29 CFR                            normally used during any paid leave; in
                                           J. Documentation of Need for Leave                      2590.702(e)(2)(i) and 45 CFR                          many cases, this will be through a
                                              An employee must provide his or her                  146.121(e)(2)(i) (providing that an                   payroll deduction. For unpaid leave, or
                                           employer documentation in support of                    employer cannot establish a rule for                  where the pay provided by the EFMLEA
                                           paid sick leave or expanded family and                  group health plan eligibility or set any              or the EPSLA is insufficient to cover the
                                           medical leave. As provided in § 826.100,                individual’s premium or contribution                  employee’s premiums, the rule directs
                                           such documentation must include a                       rate based on whether an individual is                employers to 29 CFR 825.210(c), which
                                           signed statement containing the                         actively at work, unless the employer                 specifies how employers can obtain
                                           following information: (1) The                          treats employees who are absent from                  payment. If an employee chooses not to
                                           employee’s name; (2) the date(s) for                    work on sick leave as being actively at               retain group health plan coverage while
                                           which leave is requested; (3) the                       work). This rule defines ‘‘group health               taking paid sick leave or expanded
                                           COVID–19 qualifying reason for leave;                   plan’’ using the definition under the                 family and medical leave, the employee
                                           and (4) a statement representing that the               FMLA. See 29 CFR 825.102.                             is entitled upon returning from leave to
                                           employee is unable to work or telework                  Maintenance of individual health                      be reinstated on the same terms as prior
                                           because of the COVID–19 qualifying                      insurance policies purchased by an                    to taking the leave, including family
                                           reason.                                                 employee from an insurance provider,                  member coverage.
                                              An employee must provide additional                  as described in 29 CFR 825.209(a), is the
                                           documentation depending on the                          responsibility of the employee.                       L. Multiemployer Plans
                                           COVID–19 qualifying reason for leave.                      Section 826.110(b)–(g) explains what                  An employer that is a signatory to a
                                           An employee requesting paid sick leave                  an employer must do to continue group                 multiemployer collective bargaining
                                           under § 826.20(a)(1)(i) must provide the                health plan coverage on the same terms                agreement may satisfy its obligations
                                           name of the government entity that                      as if the employee did not take paid sick             under the EFMLEA and the EPSLA by
                                           issued the quarantine or isolation order                leave or expanded family and medical                  making contributions to a
                                           to which the employee is subject. An                    leave. These requirements are similar to              multiemployer fund, plan, or other
                                           employee requesting paid sick leave                     the regulatory requirements for                       program consistent with its bargaining
                                           under § 826.20(a)(1)(ii) must provide the               employers when employees take FMLA                    obligations and its collective bargaining
                                           name of the health care provider who                    leave for other reasons. In particular,               agreement. The contributions must be
                                           advised him or her to self-quarantine for               while an employee is taking paid sick                 based on the amount of paid sick leave
                                           COVID–19 related reasons. An                            leave or expanded family and medical                  and expanded family and medical leave
                                           employee requesting paid sick leave                     leave, the employer must maintain the                 to which the employee is entitled under
                                           under § 826.20(a)(1)(iv) to care for an                 same group health plan benefits                       the applicable provisions of the FFCRA
                                           individual must provide either (1) the                  provided to an employee and his or her                based on each employee’s work under
                                           government entity that issued the                       family members covered under the plan                 the multiemployer collective bargaining
                                           quarantine or isolation order to which                  prior to taking leave—including medical               agreement. The fund, plan, or other
                                           the individual is subject or (2) the name               care, surgical care, hospital care, dental            program must allow employees to
                                           of the health care provider who advised                 care, eye care, mental health counseling,             obtain their pay for the leave to which
                                           the individual to self-quarantine,                      substance abuse treatment, and other                  they are entitled under the FFRCA.
                                           depending on the precise reason for the                 benefit coverage. This requirement also                  Alternatively, an employer that is part
                                           request. An employee requesting to take                 applies to benefits provided through a                of a multiemployer collective bargaining
                                           paid sick leave under § 826.20(a)(1)(v)                 supplement to a group health plan,                    agreement may choose to satisfy its
                                           or expanded family and medical leave                    whether or not the supplement is                      obligations under the FFCRA by means
                                           to care for his or her child must provide               provided through a flexible spending                  other than through contribution to a
                                           the following information: (1) The name                 account or other component of a                       plan, fund, or program, provided they
                                           of the child being care for; (2) the name               cafeteria plan.                                       are consistent with its bargaining
                                           of the school, place of care, or child care                Likewise, if an employer provides a                obligations and collective bargaining
                                           provider that closed or became                          new health plan (including a new                      agreement.
                                           unavailable due to COVID–19 reasons;                    benefit package option) or benefits or




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                                           and (3) a statement representing that no                changes health benefits or plans while                M. Return to Work
                                           other suitable person is available to care              an employee is taking paid sick leave or                Section 826.130 describes an
                                           for the child during the period of                      expanded family and medical leave, the                employee’s right to return to work after
                                           requested leave.                                        employee is entitled to the new or                    taking paid leave under the EPSLA or
                                              For leave taken under the FMLA for                   changed plan/benefits to the same                     the EFMLEA. In most instances, an
                                           an employee’s own serious health                        extent as if the employee was not on                  employee is entitled to be restored to


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                                           the same or an equivalent position upon                 documentation provided pursuant to                    wage for each hour of paid sick leave
                                           return from paid sick leave or expanded                 § 826.100 for four years, regardless of               denied, and an additional equal amount
                                           family and medical leave in the same                    whether leave was granted or denied. If               as liquidated damages, or to obtain an
                                           manner that an employee would be                        an Employee provided oral statements                  injunction against the employer.
                                           returned to work after FMLA leave. See                  to support his or her request for paid                Finally, in the case of a repeated or
                                           the FMLA job restoration provisions at                  sick leave or expanded family and                     willful violation, the employer shall
                                           29 CFR 825.214 and the FMLA                             medical leave, the employer is required               also be subject to a civil penalty for each
                                           equivalent position provisions at 29                    to document and retain such                           violation, and liable in an additional
                                           CFR 825.215.                                            information for four years. If an                     amount, as liquidated damages, equal to
                                              However, the new statute does not                    employer denies an employee’s request                 the minimum wage for each hour of
                                           protect an employee from employment                     for leave pursuant to the small business              paid sick leave denied.
                                           actions, such as layoffs, that would have               exemption under § 826.40(b), the                         Section 826.151(a) explains that, for
                                           affected the employee regardless of                     employer must document its authorized                 purposes of the EFMLEA, employers are
                                           whether the leave was taken. The                        officer’s determination that the                      subject to the prohibitions that apply
                                           employer must be able to demonstrate                    prerequisite criteria for that exemption              with respect to all FMLA leave, which
                                           that the employee would have been laid                  are satisfied and retain such                         are set forth at 29 U.S.C. 2615.
                                           off even if he or she had not taken leave.              documentation for four years. Section                 Specifically, employers are prohibited
                                           This provision tracks the existing                      826.140 also explains what documents                  from interfering with, restraining, or
                                           provision under the FMLA in 29 CFR                      the employer should create and retain to              denying an employee’s exercise of or
                                           825.216. The employer has the same                      support its claim for tax credits from the            attempt to exercise any right under the
                                           burden of proof to show that an                         Internal Revenue Service (IRS). A more                FMLA, including the EFMLEA;
                                           employee would not otherwise have                       detailed explanation of how Employers                 discriminating against an employee for
                                           been employed at the time                               may claim tax credits can be found at                 opposing any practice made unlawful
                                           reinstatement is requested in order to                  https://www.irs.gov/forms-pubs/about-                 by the FMLA, including the EFMLEA;
                                           deny restoration to employment.                         form-7200 and https://www.irs.gov/pub/                or interfering with proceedings initiated
                                              The EFMLEA amendments to the                         irs-drop/n-20-21.pdf.                                 under the FMLA, including the
                                           FMLA specify that the FMLA’s                                                                                  EFMLEA.
                                                                                                   O. Prohibited Acts and Enforcement                       Section 826.151(b) explains that, for
                                           restoration provision in 29 U.S.C.
                                           2614(a)(1) does not apply to an                            Sections 826.150 and 826.151                       purposes of the EFMLEA, employers are
                                           employer who has fewer than twenty-                     describe certain acts that are prohibited             subject to the enforcement provisions
                                           five employees if all four of the                       under the EPSLA and the EFMLEA, as                    set forth in section 107 of the FMLA,
                                           following conditions are met:                           well as enforcement mechanisms.                       with one exception: an employee may
                                              (a) The employee took leave to care                     Section 826.150(a) explains that,                  not bring a private action against an
                                           for his or her son or daughter whose                    under the EPSLA, employers are                        employer under the EFMLEA if the
                                           school or place of care was closed or                   prohibited from discharging,                          employer, although subject to the
                                           whose child care provider was                           disciplining, or discriminating against               EFMLEA, is not otherwise subject to the
                                           unavailable;                                            any employee because the employee                     FMLA. See 29 U.S.C. 2617; 29 CFR
                                              (b) The employee’s position no longer                took paid sick leave, initiated a                     825.400. In other words, an employee
                                           exists due to economic or operating                     proceeding under or related to paid sick              can only bring an action against an
                                           conditions that (i) affect employment                   leave, or testified or is about to testify            employer under the EFMLEA if the
                                           and (ii) are caused by a public health                  in such a proceeding.                                 employer has had 50 or more employees
                                           emergency (i.e., due to COVID–19                           Section 826.150(b) explains that an                for each working day during each of
                                           related reasons) during the period of the               employer who violates the paid sick                   twenty or more calendar workweeks in
                                           employee’s leave;                                       leave requirements is considered to                   the current or preceding calendar year,
                                              (c) The employer made reasonable                     have failed to pay the minimum wage                   as required by section 101(4)(A)(i) of the
                                           efforts to restore the employee to the                  required by section 6 of the FLSA, and                FMLA.
                                           same or an equivalent position; and                     an employer who violates the                             Section 826.152 provides that
                                              (d) If the employer’s reasonable efforts             prohibition on discharge, discipline, or              employees may file complaints alleging
                                           to restore the employee fail, the                       discrimination described in section                   violations of the EPSLA and/or the
                                           employer makes reasonable efforts for a                 826.150(a) is considered to have                      EFMLEA with WHD.
                                           period of time to contact the employee                  violated section 15(a)(3) of the FLSA.                   Section 826.153 sets out the
                                           if an equivalent position becomes                       See 29 U.S.C. 206, 215(a)(3). With                    Secretary’s investigative authority under
                                           available. The period of time is                        respect to such violations, the relevant              the EPSLA and the EFMLEA. Under the
                                           specified to be one year beginning either               enforcement provisions of sections 16                 EPSLA, the Secretary may investigate
                                           on the date the leave related to COVID–                 and 17 of the FLSA apply. See 29 U.S.C.               and gather data in the same manner as
                                           19 reasons concludes or the date twelve                 216, 217.                                             authorized by sections 9 and 11 of the
                                           weeks after the employee’s leave began,                    For instance, an employee may                      FLSA. See 29 U.S.C. 209, 211. Under the
                                           whichever is earlier.                                   maintain, on behalf of the employee and               EFMLEA, the Secretary may investigate
                                              In addition, as these provisions                     any other similarly-situated employees,               and gather data in the same manner as
                                           amend the FMLA, the existing                            an action in any federal or state court of            authorized by sections 106(a) and (d) of
                                           limitation to job restoration for ‘‘key’’               competent jurisdiction to recover an                  the FMLA. See 29 U.S.C. 2616(a), (d).
                                           employees is applicable to leave taken                  amount equal to the federal minimum                   The provisions authorize, among other
                                           under the EFMLEA. The FMLA’s key                        wage for each hour of paid sick leave                 things, the Secretary to enter a




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                                           employee regulations are in 29 CFR                      denied, an additional equal amount as                 workplace and have access to, inspect,
                                           825.217.                                                liquidated damages, and an amount for                 and copy documents, and/or require
                                                                                                   costs and reasonable attorney’s fees.                 witness attendance and testimony,
                                           N. Recordkeeping                                        Moreover, the Secretary may bring an                  relating to any matter under
                                             Section 826.140 explains that an                      action against an employer to recover an              investigation, from any person or entity
                                           employer is required to retain all                      amount equal to the Federal minimum                   being investigated or proceeded against,


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                                                                Federal Register / Vol. 85, No. 66 / Monday, April 6, 2020 / Rules and Regulations                                          19341

                                           at any stage of any proceeding or                          The Department interprets ‘‘existing               to deny the employee the paid sick
                                           investigation, at any place in the United               employer policy’’ in section 5107(1)(C)               leave to which he or she is entitled.
                                           States. They also permit the Secretary to               of the FFCRA to include a COVID–19                       Section 826.160(c) explains the
                                           compel the production of relevant                       related offering of paid leave that the               sequencing of expanded family and
                                           documents or testimony by subpoena as                   employer voluntarily issued prior to                  medical leave with other types of leave.
                                           permitted by these provisions of law,                   April 1, 2020, and under which                        No employer shall require, coerce, or
                                           including that in the event of any failure              employees were offered more paid leave                unduly influence an employee to use
                                           or refusal to comply with such a                        than under the employer’s standard or                 another source of paid leave before
                                           subpoena, the Secretary may obtain                      current policy. The Department                        taking expanded family and medical
                                           from any district court in the United                   acknowledges that some employers                      leave. However, an eligible employee
                                           States an order to compel production                    voluntarily offered and provided such                 may elect to use, or an employer may
                                           and/or testimony. Failure to obey such                  leave to help their employees in this                 require that an employee use, leave the
                                           an order may be enforced through                        time of emergency. Nonetheless, the                   employee has available under the
                                           contempt proceedings.                                   FFCRA still requires those employers to               employer’s policies to care for a child,
                                                                                                   provide the entirety of the paid sick                 such as vacation or personal leave or
                                           P. Effect of Other Laws, Employer                                                                             paid time off, concurrently. If expanded
                                                                                                   leave and expanded family and medical
                                           Practices, and Collective Bargaining                                                                          family and medical leave is used
                                                                                                   leave to which its employees are
                                           Agreements                                                                                                    concurrently with another source of
                                                                                                   eligible, regardless of whether an
                                              Section 826.160 discusses the effect of              employee took the additional paid leave               paid leave, then the employer has to pay
                                           taking paid sick leave and expanded                     the employer voluntarily offered. Doing               the employee the full amount to which
                                           family and medical leave on other                       so is necessary to ensure all eligible                the employee is entitled under the
                                           rights, benefits, employer practices, and               employees receive the full extent of paid             employer’s preexisting paid leave policy
                                           collective bargaining agreements. The                   sick leave and expanded family and                    for the period of leave taken, even if that
                                           statutory provisions underlying this                    medical leave to which they are entitled              amount is greater than $200 per day or
                                           section appear in the EPSLA.                            under the EPSLA and the EFMLEA.                       $10,000 in the aggregate. But the
                                              Section 826.160(a)(1) explains that an               However, an employer may                              employer’s eligibility for tax credits is
                                           employee’s entitlement to, or actual use                prospectively terminate such a                        still limited to the cap of $200 per day
                                                                                                   voluntary additional paid leave offering              or $10,000 in the aggregate.
                                           of, paid sick leave is not grounds for
                                                                                                   as of April 1, 2020, or thereafter,                      Section 826.160(d)–(e) explains that
                                           diminishment, reduction, or elimination
                                                                                                   provided that the employer had not                    an employer has no obligation to
                                           of any other right or benefit to which the                                                                    provide, and an employee has no right
                                           employee is entitled under any other                    already amended its leave policy to
                                                                                                                                                         or entitlement to receive, financial
                                           federal, state, or local law, under any                 reflect the voluntary offering. This
                                                                                                                                                         compensation or other reimbursement
                                           collective bargaining agreement, or                     means the employer must pay
                                                                                                                                                         for unused paid sick leave or unused
                                           under any employer policy that existed                  employees for leave already taken under
                                                                                                                                                         expanded family and medical leave in
                                           prior to April 1, 2020. See 29 U.S.C.                   such an offering before it is terminated,
                                                                                                                                                         the event the employee’s employment
                                           2651(b), 2652. Paid sick leave is in                    but the employer need not continue the
                                                                                                                                                         ends after April 1, 2020, but before the
                                           addition to, and not a substitute for,                  offering in light of the FFCRA taking
                                                                                                                                                         FFCRA’s expiration on December 31,
                                           other sources of leave which the                        effect.
                                                                                                                                                         2020. Moreover, the Department
                                           employee had already accrued, was                          Finally, the Department clarifies that             interprets sections 5107(2) and 5109 of
                                           already entitled to, or had already used,               employees do not have any right or                    the FFCRA to mean that no employer
                                           before the EPSLA became operational                     entitlement to use paid sick leave or                 has an obligation to provide, and no
                                           on April 1, 2020, and effective on April                expanded family and medical leave                     employee or former employee has a
                                           2, 2020. Therefore, neither eligibility                 retroactively, meaning they have no                   right or entitlement to receive, financial
                                           for, nor use of, paid sick leave may                    right or entitlement to be paid through               compensation or other reimbursement
                                           count against an employee’s balance or                  paid sick leave or expanded family and                for unused paid sick leave or unused
                                           accrual of any other source or type of                  medical leave for any unpaid or                       expanded family and medical leave
                                           leave.                                                  partially paid leave taken before April 1,            upon or after the FFCRA’s expiration on
                                              Section 826.160(a)(2) explains that an               2020.                                                 December 31, 2020.
                                           employer may not deny an employee                          Section 826.160(b) explains the                       Section 826.160(f) explains that any
                                           paid sick leave or expanded family and                  sequencing of paid sick leave with other              one individual employee is limited to a
                                           medical leave on the grounds that the                   types of leave. Pursuant to section 5102              maximum of two weeks (80 hours) paid
                                           employee has already taken another                      of the FFRCA, an employee may choose                  sick leave as described in § 826.160.
                                           type of leave or taken leave from                       to use paid sick leave prior to using any             Thus, the absolute upper limit of 80
                                           another source, including leave taken                   other type of paid leave to which he or               hours of paid sick leave to which one
                                           for reasons related to COVID–19.                        she is entitled under any other Federal,              could potentially be eligible is per
                                           Regardless of how much other leave an                   State, or local law; collective bargaining            person and not per job. Should an
                                           employee has taken up to the date he or                 agreement; or employer policy that                    employee change positions during the
                                           she requests paid sick leave or                         existed prior to April 1, 2020. As this               period of time in which the paid sick
                                           expanded family and medical leave, the                  decision is at the employee’s discretion,             leave is in effect, he or she is not
                                           employer must permit the employee to                    § 826.160(b)(2) clarifies that no                     entitled to a new round of paid sick
                                           immediately take any and all paid sick                  employer shall require, coerce, or                    leave. Once an employee takes the
                                           leave or expanded family and medical                    unduly influence an employee to use                   maximum 80 hours of paid sick leave,




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                                           leave to which he or she is entitled and                another source of paid leave before                   he or she is not entitled to any paid sick
                                           eligible under the EPSLA and the                        taking paid sick leave. Of course, an                 leave from a subsequent employer. If an
                                           EFMLEA. However, the preceding                          employer may not require or influence                 employee changes positions before
                                           analysis does not apply to or affect the                an employee to use unpaid leave prior                 taking 80 hours of paid sick leave, then
                                           FMLA’s twelve workweeks within a                        to taking paid sick leave; doing so                   his or her new employer (if covered by
                                           twelve-month period cap.                                would be akin to denying or attempting                FFCRA) must provide paid sick leave


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                                           19342                Federal Register / Vol. 85, No. 66 / Monday, April 6, 2020 / Rules and Regulations

                                           until the employee has taken 80 hours                   110(a)(3)), 5111; CARES Act section                   2. Overview of the Rule
                                           of paid sick leave total regardless of the              3611(1)–(2). For the reasons stated                      The rule implements the EPSLA and
                                           employer providing it.                                  above, the Department has concluded it                the EFMLEA, as modified by the CARES
                                                                                                   has good cause to make this temporary                 Act. The EPSLA requires that certain
                                           IV. Statutory and Regulatory
                                                                                                   rule effective immediately and until the              employers provide two workweeks (up
                                           Requirements
                                                                                                   underlying statute sunsets on December                to 80 hours) of paid sick leave to eligible
                                           A. Administrative Procedure Act                         31, 2020.                                             employees who need to take leave from
                                             This rule is issued without prior                     B. Executive Order 12866, Regulatory                  work for specified reasons. The
                                           notice and opportunity to comment and                   Planning and Review; and Executive                    EFMLEA requires that certain
                                           with an immediate effective date                        Order 13563, Improved Regulation and                  employers provide up to twelve weeks
                                           pursuant to the Administrative                          Regulatory Review                                     of expanded family and medical leave to
                                           Procedure Act (APA). 5 U.S.C. 553(b)                                                                          eligible employees who need to take
                                           and (d).                                                1. Introduction                                       leave from work because the employee
                                                                                                                                                         is caring for his or her son or daughter
                                           1. Good Cause To Forgo Notice and                          Under E.O. 12866, OIRA determines                  whose school or place of care is closed
                                           Comment Rulemaking                                      whether a regulatory action is                        or child care provider is unavailable due
                                              The APA, 5 U.S.C. 553(b)(B),                         significant and therefore, subject to the             to COVID–19 related reasons. Payments
                                           authorizes an agency to issue a rule                    requirements of the E.O. and OMB                      from employers to employees for such
                                           without prior notice and opportunity to                 review. Section 3(f) of E.O. 12866                    paid leave, as well as allocable costs
                                           comment when the agency, for good                       defines a ‘‘significant regulatory action’’           related to the maintenance of health
                                           cause, finds that those procedures are                  as an action that is likely to result in a            benefits during the period of the
                                           ‘‘impracticable, unnecessary, or contrary               rule that (1) has an annual effect on the             required leave, is to be reimbursed by
                                           to the public interest.’’ The FFCRA                     economy of $100 million or more, or                   the Department of the Treasury via tax
                                           authorizes the Department to issue                      adversely affects in a material way a                 credits, up to statutory limits, as
                                           regulations under the EPSLA and the                     sector of the economy, productivity,                  provided under the FFCRA.
                                           EFMLEA pursuant to the good cause                       competition, jobs, the environment,
                                                                                                   public health or safety, or state, local, or          3. Economic Impacts
                                           exception of the APA. FFCRA sections
                                           3102(b) (adding FMLA section                            tribal governments or communities (also                  The Department estimated the
                                           110(a)(3)), 5111.                                       referred to as economically significant);             number of affected employers and
                                              The Department is bypassing advance                  (2) creates serious inconsistency or                  quantified the costs associated with this
                                           notice and comment because of the                       otherwise interferes with an action                   temporary rule. The paid sick leave and
                                           exigency created by sections 3106 and                   taken or planned by another agency; (3)               the expanded family and medical leave
                                           5108 of the FFCRA, which go into effect                 materially alters the budgetary impacts               provisions of the FFCRA both apply to
                                           on April 1, 2020, and expire on                         of entitlement grants, user fees, or loan             employers with fewer than 500
                                           December 31, 2020. The COVID–19                         programs, or the rights and obligations               employees. The 2017 Statistics of U.S.
                                           pandemic has escalated at a rapid pace                  of recipients thereof; or (4) raises novel            Businesses (SUSB) reports that there are
                                           and scale, leaving American families                    legal or policy issues arising out of legal           5,976,761 private firms in the U.S. with
                                           with difficult choices in balancing work,               mandates, the President’s priorities, or              fewer than 500 employees.5 This
                                           child care, and the need to seek medical                the principles set forth in the E.O. As               temporary rule says that small
                                           attention for illness caused by the virus.              described below, this temporary rule is               employers with fewer than 50
                                           To avoid economic harm to American                      economically significant. The                         employees may qualify for an
                                           families facing these conditions, a                     Department has prepared a Regulatory                  exemption from the requirement to
                                           decision to undertake notice and                        Impact Analysis (RIA) in connection                   provide leave due to school or place of
                                           comment rulemaking would likely delay                   with this rule, as required under section             care closings or child care unavailability
                                           final action on this matter by weeks or                 6(a)(3) of Executive Order 12866, and                 if the leave payments would jeopardize
                                           months, and would, therefore,                           OMB has reviewed the rule. OIRA has                   the viability of their business as a going
                                           complicate and likely preclude the                      designated this rule as a ‘‘major rule’’,             concern. The 2017 SUSB reports that
                                           Department from successfully exercising                 as defined by 5 U.S.C. 804(2).                        there are 5,755,307 private firms with
                                           the authority created by sections 3106                     Executive Order 13563 directs                      fewer than 50 employees, representing
                                           and 5108. Moreover, such delay would                    agencies to propose or adopt a                        96 percent of all impacted firms (firms
                                           be counter to one of the FFCRA’s main                   regulation only upon a reasoned                       with fewer than 500 employees). The
                                           purposes in establishing paid leave:                    determination that its benefits justify its           employers who are not able to qualify
                                           enabling employees to leave the                         costs; the regulation is tailored to                  for the exemption discussed above are
                                           workplace now to help prevent the                       impose the least burden on society,                   those with fewer than 500 employees
                                           spread of COVID–19.                                     consistent with achieving the regulatory              but greater than or equal to 50
                                                                                                   objectives; and in choosing among                     employees. Using the SUSB data
                                           2. Good Cause To Proceed With an                        alternative regulatory approaches, the                mentioned above, the Department
                                           Immediate Effective Date                                agency has selected those approaches                  estimates that there are 221,454 firms
                                              The APA also authorizes agencies to                  that maximize net benefits. Executive                 that meet this criteria.
                                           make a rule effective immediately, upon                 Order 13563 recognizes that some                         Although the rule exempts certain
                                           a showing of good cause, instead of                     benefits are difficult to quantify and                health care providers and emergency
                                           imposing a 30-day delay. 5 U.S.C.                       provides that, where appropriate and                  responders from the definition of




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                                           553(d)(3). The FFCRA authorizes the                     permitted by law, agencies may                        eligible employee for purposes of the
                                           Department to issue regulations that are                consider and discuss qualitatively                    FFCRA, their employers may have some
                                           effective immediately under the EPSLA                   values that are difficult or impossible to              5 Statistics of U.S. Businesses 2017, https://
                                           and the EFMLEA pursuant to the good                     quantify, including equity, human                     www.census.gov/data/tables/2017/econ/susb/2017-
                                           cause exception of the APA. FFCRA                       dignity, fairness, and distributive                   susb-annual.html, 2017 SUSB Annual Data Tables
                                           sections 3102(b) (adding FMLA section                   impacts.                                              by Establishment Industry.



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                                                                Federal Register / Vol. 85, No. 66 / Monday, April 6, 2020 / Rules and Regulations                                                  19343

                                           employees who do not meet this                          personnel, emergency medical                          spend one hour to read the rule and
                                           definition, so these employers may still                technicians, paramedics, emergency                    determine their responsibilities to
                                           be impacted by the provisions of the                    management personnel, 911 operators,                  provide paid sick leave and expanded
                                           FFCRA.                                                  child welfare workers and service                     family and medical leave. The
                                              The Department estimates that                        providers, and public works personnel.                Department estimates that this will be a
                                           employees who work for employers                        Because this list consists of occupations             one-time rule familiarization cost, as the
                                           with fewer than 500 employees could                     spread across various industries, the                 provisions of the Act sunset on
                                           potentially benefit from this rule.                     Department is unable to use the SUSB                  December 31, 2020.
                                           According to the 2017 SUSB data, the                    data to determine the magnitude of                      The Department’s analysis assumes
                                           5,976,761 firms that meet this criteria                 potential affected emergency                          that the rule would be reviewed by
                                           employ 60,556,081 workers. Not all                      responders. According to the May 2018                 Compensation, Benefits, and Job
                                           eligible employees will require use of                  BLS Occupational Employment and                       Analysis Specialists (SOC 13–1141) or
                                           the paid sick leave or expanded family                  Wages estimates, these occupations                    employees of similar status and
                                           and medical leave provisions of the                     have a combined employment of 4.4                     comparable pay. The median hourly
                                           FFCRA. The Department lacks data to                     million.7 This may be an over count or                wage for these workers is $30.29 per
                                           determine how many employees will                       an under count of the potentially                     hour.8 In addition, the Department also
                                           use this leave, which type of leave they                exempt emergency responders. The                      assumes that benefits are paid at a rate
                                           will use and for what reason, and the                   estimate may be an over count because                 of 46 percent 9 and overhead costs are
                                           wages of those who will use the leave.                  it includes employees who work for                    paid at a rate of 17 percent of the base
                                              Certain health care providers and                    employers of all sizes, not just those                wage, resulting in a fully-loaded hourly
                                           emergency responders may be excluded                    with fewer than 500 employees. The                    wage of $49.37.10 The Department
                                           from this group of impacted employees.                  estimate may be an under count because                estimates that the total rule
                                           The rule defines health care provider to                it does not include military or national              familiarization cost to employers with
                                           include anyone employed at any                          guard, as they are not counted in the                 fewer than 50 employees, who spend
                                           doctor’s office, hospital, health care                  OES estimates.                                        one hour reviewing the rule, will be
                                           center, clinic, post-secondary                                                                                $284,139,507 (5,755,307 firms × 1 hour
                                                                                                   i. Costs                                              × $49.37). The Department estimates
                                           educational institution offering health
                                           care instruction, medical school, local                    This temporary rule implementing the               that the total rule familiarization cost to
                                           health department or agency, nursing                    paid sick leave and expanded family                   employers with greater than or equal to
                                           facility, retirement facility, nursing                  and medical leave provisions of the                   50 but fewer than 500 employees will be
                                           home, home health care provider, any                    FFCRA will result in four different                   $10,933,184 (221,454 firms × 1 hour ×
                                           facility that performs laboratory or                    categories of costs to employers: Rule                $49.37). Total rule familiarization costs
                                           medical testing, pharmacy, or any                       familiarization costs, documentation                  for all impacted firms will therefore be
                                           similar institution. According to the                   costs, costs of posting a notice, and                 $295,072,691.
                                           SUSB data mentioned above, employers                    other managerial and operating costs.
                                                                                                   The temporary rule will also result in                b. Costs of Documentation
                                           with fewer than 500 employees in the
                                           health care and social assistance                       increased costs to the Department to                     Employers with fewer than 50
                                           industry employ 9.0 million workers.6                   administer the rule and handle                        employees are able to be exempt from
                                                                                                   complaints and claims related to the                  providing paid sick leave for child care
                                           This estimate is likely to be the upper
                                                                                                   provisions of the Acts.                               purposes and expanded family and
                                           bound of potentially exempt health care
                                                                                                                                                         medical leave under the FFCRA if they
                                           industry workers, because it could                      a. Rule Familiarization Costs
                                                                                                                                                         are able to show that complying with
                                           include workers that may not be                            The Department estimates that all                  the requirements would jeopardize the
                                           employed at an institution covered by                   employers with fewer than 500                         viability of their business as a going
                                           the exemption. This estimate may not,                   employees will need to review the rule                concern. These employers will need to
                                           however, include employees who                          to determine their responsibilities. For              demonstrate this burden, and to show
                                           provide services to the health care                     those 5,755,307 employers with fewer                  that they are exempt. These small
                                           industry. The SUSB data does not                        than 50 employees, they will need to                  employers must document the facts and
                                           include further industry breakouts, and                 review the rule to determine what the                 circumstances to demonstrate this
                                           so the Department is unable to                          rules are for all businesses, what the                burden if they have employees who are
                                           determine the exact number of workers                   small employer exemptions are, and                    requesting paid sick leave or expanded
                                           employed at these organizations with                    how to either comply or show that the                 family and medical leave. Although the
                                           fewer than 500 employees.                               requirements of the rule would
                                              The rule defines emergency                                                                                 employers are not required to send such
                                                                                                   jeopardize the viability of their                     material or documentation to the
                                           responders as anyone necessary for the                  business. The Department estimates that
                                           provision of transport, care, healthcare,                                                                     Department, they are required to retain
                                                                                                   these small employers will likely spend               such records for their own files. Some
                                           comfort and nutrition of such patients,                 one hour to understand their
                                           or others needed for the response to                                                                          employers will not qualify for the
                                                                                                   responsibilities under the rule. For the              exemption. The Department lacks
                                           COVID–19. The rule provides a list of                   221,454 employers with fewer than 500
                                           occupations that includes but is not                                                                          specific data to estimate the number of
                                                                                                   employees, but greater than or equal to               small employers who will use the
                                           limited to military or National Guard,                  50 employees, they will likely need to
                                           law enforcement officers, correctional                                                                        exemption, but the Department assumes
                                           institution personnel, fire fighters,                     7 Occupational Employment and Wages, May
                                                                                                                                                           8 Occupational Employment and Wages, May




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                                           emergency medical services personnel,                   2018, https://www.bls.gov/oes/2018/may/
                                                                                                                                                         2018, https://www.bls.gov/oes/2018/may/
                                           physicians, nurses, public health                       oes131141.htm. The Department used SOC codes
                                                                                                   29–1060 (Physicians and Surgeons), 29–1141            oes131141.htm.
                                                                                                                                                           9 The benefits-earnings ratio is derived from the
                                                                                                   (Registered Nurses), 29–1171 (Nurse Practitioners),
                                             6 Statistics of U.S. Businesses 2017, https://
                                                                                                   29–2041 (Emergency Medical Technicians and            Bureau of Labor Statistics’ Employer Costs for
                                           www.census.gov/data/tables/2017/econ/susb/2017-         Paramedics), 33–2000 (Fire Fighting and Prevention    Employee Compensation data using variables
                                           susb-annual.html, 2017 SUSB Annual Data Tables          Workers), and 33–3000 (Law Enforcement Workers),      CMU1020000000000D and CMU1030000000000D.
                                           by Establishment Industry.                              to represent the occupations listed in the rule.        10 $30.29 + $30.29(0.46) + $30.29(0.17) = $49.37.




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                                           that until the end of the year, potentially             leave and expanded family and medical                 Department estimates that all 5,976,761
                                           up to 10 percent of these 5,755,307                     leave provisions of the FFCRA are                     firms with fewer than 500 employees
                                           employers (575,531) will likely                         required to post this notice. The                     could potentially incur this cost, but is
                                           document that the requirements of the                   Department estimates that all 5,976,761               unable to determine the extent to which
                                           Act will jeopardize the viability of their              employers with fewer than 500                         leave will be used by employees given
                                           businesses. The Department estimates                    employees will post this notice, and that             the various eligibility requirements, and
                                           that each of these employers will spend                 99 percent of employers (5,916,993) will              therefore cannot estimate the total
                                           one hour for creating and documenting                   post the information electronically                   managerial and operation costs
                                           these records. Costs of documentation                   while 1 percent (59,768) will physically              incurred.
                                           for these small employers will therefore                post the notice on employee bulletin                     There are likely other costs to
                                           be $28,413,965 (575,531 firms × 1 hour                  boards. The Department estimates that it              employers for which the Department is
                                           × $49.37).                                              will take 15 minutes (or 0.25 hours) for              unable to quantify in part because the
                                             Employers are required to retain all                  employers posting the provision                       number of employees who will qualify
                                           records or documentation provided by                    electronically to prepare and post the                for leave under the FFCRA and take
                                           the employee prior to taking paid sick                  provision, and it will take 75 minutes                such leave at each employer is unknown
                                           leave or expanded family and medical                    (or 1.25 hours) for employers posting                 and because the productivity losses
                                           leave. When employees take expanded                     the notice manually to prepare the                    caused by employees taking leave likely
                                           family and medical leave, employees                     notice and post it in a conspicuous                   vary by employer and for each
                                           must provide their employers with                       place where notices to employees are                  individual employee, but which are
                                           appropriate documentation in support                    customarily posted. Employers who                     discussed qualitatively here. The new
                                           of such leave. Employers must retain                    post electronically will incur a one-time             paid leave provisions of the Act may
                                           this documentation, as it may be                        cost of $73,030,486 (5,916,993 × 0.25 ×               result in an increase in the number of
                                           required for tax credits and other                      $49.37) and those who physically post                 employees who take advantage of sick
                                           purposes under the FFCRA. For the                       the notice will incur a one-time cost of              leave and family and medical leave,
                                           221,454 employers with between 50 and                   $3,688,433 (59,768 × 1.25 × $49.37).                  compared to the number of employees
                                           500 employees, the Department                           Therefore, the total cost of posting this             who would use leave absent the new
                                           estimates that they will spend an                       notice will be $76,718,919. Employers                 provisions. When an employee takes
                                           additional one hour, on average, on                     may also incur a small cost of manually               leave, the overall productivity of the
                                           documentation associated with this                      producing the notices, including paper,               business likely will suffer (although
                                           rule. For the 5,755,307 employers with                  printer ink, etc., but the Department                 there could be some offsetting
                                           fewer than 50 employees, the                            believes that this cost will be minimal               productivity improvements if coworkers
                                           Department assumes that they will                       compared to the cost of the time spent                are less likely to become infected) and,
                                           spend 30 minutes, on average, on                        preparing and posting the notice.                     in some instances, the business may
                                           documentation associated with this                                                                            face unique operational challenges
                                           rule. The time spent by small employers                 d. Other Managerial and Operating                     which could hinder its ability to
                                           will be lower because they have fewer                   Costs                                                 continue operations for the same
                                           employees, and some of them will be                        In order to comply with the paid sick              duration or at the same capacity as
                                           able to use the small business                          leave and expanded family and medical                 before the employee(s) took leave. These
                                           exemption from the requirement to                       leave provisions of the FFCRA,                        costs are difficult to quantify, but likely
                                           provide leave due to school or childcare                employers may incur additional                        will be significant, especially if a large
                                           closings. The Department believes an                    managerial and operating costs that the               number of employees are eligible for,
                                           average of one hour or 30 minutes is                    Department is unable to quantify. For                 and take, leave. These costs are not
                                           appropriate for the year, because some                  example, when employees require the                   created specifically because of any
                                           employers will not have any employees                   use of this paid leave, employers will                unique features of this temporary rule,
                                           that will request leave, so will therefore              need to determine if their employees are              but are directly linked to the statute’s
                                           not need any documentation, while                       eligible for the leave, and will need to              leave provisions.
                                           other employers will have multiple                      calculate the amount that an employee
                                           employees requesting this leave.                        should receive, and will need to make                 e. Costs to the Department
                                           Documentation costs for these                           the adjustments to an employee’s                         WHD will also incur costs associated
                                           employers will therefore be                             paycheck, and will also need to adjust                with the paid sick leave and expanded
                                           $153,002,937 (5,755,307 × 0.5 hours ×                   bookkeeping practices to track the                    family and medical leave provisions of
                                           $49.37) + (221,454 × 1 hour × $49.37).                  amount of leave used by an employee.                  the FFCRA. Prior to this Act, WHD had
                                             Total documentation costs for                         Because the Department lacks data on                  not enforced a comprehensive paid sick
                                           employers of all sizes are therefore                    how many employees will require either                leave program applicable to a large
                                           estimated to be $181,416,902                            paid sick leave or expanded family and                segment of the U.S. workforce (minus
                                           ($28,413,965 + $153,002,937).                           medical leave through the end of the                  the exemptions). WHD will incur the
                                                                                                   year, the total managerial and operation              additional costs of setting up a new
                                           c. Costs of Posting a Notice                            costs incurred by employers cannot be                 enforcement program, administering the
                                              Section 5103(a) of the FFCRA requires                quantified. However, for illustrative                 program, and processing complaints
                                           employers to post a notice to inform                    purposes, for each employee that                      associated with this new provision. The
                                           their employees of the requirements of                  requires the use of this leave, the                   Department does not have data to assess
                                           the EPSLA. The notice must be posted                    Department estimates it will take an                  this cost to the Department.
                                           in a conspicuous place on the premises                  employer two hours to complete these




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                                           of the employer where notices to                        additional tasks. If these tasks are                  ii. Cost Summary
                                           employees are customarily posted, or                    performed by a Compensation, Benefits,                   As discussed above, the quantified
                                           emailed or direct mailed to employees,                  and Job Analysis Specialist with a fully-             costs associated with the paid sick leave
                                           or posted electronically on an employee                 loaded hourly wage of $49.37, then the                and expanded family and medical leave
                                           information internal or external website.               cost to each employer per employee                    provisions of the FFCRA and with this
                                           All employers covered by the paid sick                  requiring leave is $98.74. The                        temporary rule are rule familiarization


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                                           costs, costs of documentation, and the                  dollars. The Department estimates that
                                           cost of posting a notice. Table 1                       total costs in 2020 are $553 million.
                                           summarizes all of these costs in 2018




                                           iii. Transfers                                          would also need to determine the                      which is facing unique challenges due
                                              The transfers associated with this rule              number of days each employee would                    to the COVID–19 global pandemic.
                                           are the paid sick leave and expanded                    take leave, the type of leave employees                  The expanded family and medical
                                           family and medical leave that                           would take, and whether EFMLEA leave                  leave provisions of the FFCRA will
                                           employees will receive as a result of the               would run concurrently with certain                   allow parents to care for their children
                                           FFCRA. The paid leave will initially be                 previously-provided leave, all of which               who are out of school, or whose
                                           provided by employers, who will then                    would vary depending on whether they                  childcare provider is unavailable due to
                                           be reimbursed by the Department of the                  are taking paid sick leave or expanded                COVID–19 related reasons. This will
                                                                                                   family and medical leave. If an                       allow parents to avoid extra childcare
                                           Treasury through a tax credit, up to
                                                                                                   employee requires the use of paid sick                costs that they otherwise may have to
                                           statutory limits, which is then
                                                                                                   leave to self-quarantine, they will likely            incur.
                                           ultimately paid for by taxpayers                                                                                 Without this paid sick leave and
                                           (although there may be some offsetting                  take the entire 80 hours allotted,
                                                                                                   because the CDC’s guidelines                          expanded family and medical leave
                                           taxpayer effects due to statutory limits,                                                                     (that is, without the policy of tying some
                                           which is then ultimately paid for by                    recommend a quarantine period of two
                                                                                                   weeks. Additionally, an employee may                  federal COVID–19 assistance to
                                           taxpayers’ reduced reliance on social                                                                         employment arrangements), there could
                                           assistance programs). Such transfers                    take up to ten weeks of paid expanded
                                                                                                   family and medical leave to care for his              be long-term costs in addition to the
                                           may be reduced if employees opt to use                                                                        short term impacts listed above. For
                                           or employers require that employees use                 or her child whose school or place of
                                                                                                   care is closed or child care provider is              example, there could be substantial
                                           certain pre-existing leave (i.e., personal                                                                    rehiring costs for employers when the
                                           or vacation leave or paid time off)                     unavailable. For school districts that
                                                                                                   have closed through the end of the 2020               public health concern has abated and,
                                           concurrently with any EFMLEA leave.                                                                           simultaneously, transition costs to
                                           As discussed above, the total number of                 school year, it is likely that these
                                                                                                   parents would take the entire twelve                  workers as they restart their careers. A
                                           employees who are potentially eligible                                                                        spillover effect of these frictions might
                                           for this leave is as high as 61 million,                week allotment. The Department lacks
                                                                                                   data to determine which employees will                be increased reliance on social
                                           but the number of employees who will                                                                          assistance programs.
                                           actually use the leave will be a smaller                need leave, how many days of leave will
                                           share of this total. The Department does                ultimately be used, and how much pay                  v. Regulatory Alternatives
                                           not know to what extent employees will                  employers will be required to provide                    The Department notes that the FFCRA
                                           be exposed to COVID–19 themselves,                      for such leave. Although the Department               delegates to the Secretary the authority
                                           will be subject to a Federal, State, or                 is unable to quantify the transfer of paid            to issue regulations to ‘‘exclude certain
                                           local quarantine, will be caring for an                 leave, we expect that it is likely to                 health care providers and emergency
                                           individual exposed to COVID–19, or                      exceed $100 million in 2020.                          responders from the definition of
                                           will need to stay home to take care of                  iv. Benefits                                          eligible employee’’ under section
                                           a child out of school or child care (and                                                                      110(a)(1)(A) of the EFMLEA and 5110(1)
                                           unable to telework), and therefore does                    The benefits of the paid sick leave and            of the EPSLA; ‘‘to exempt small
                                           not know how many employees will                        expanded family and medical leave                     businesses with fewer than 50
                                           require use of the paid leave provided                  provisions of the FFCRA are vast, and                 employees from the requirements’’ of
                                           in the Act. In order to quantify the                    although unable to be quantified, are                 section 102(a)(1)(F) of EFMLEA and
                                           potential transfer, the Department                      expected to greatly outweigh any costs                5102(a)(5) of the EPSLA ‘‘when the
                                           would need to determine the number of                   of these provisions. With the availability            imposition of such requirements would
                                           days of leave that would be taken, and                  of paid leave, sick or potentially                    jeopardize the viability of the business
                                           the monetary value of those days of                     exposed workers will be encouraged to                 as a going concern’’; and ‘‘as necessary
                                           leave. The FFCRA requires employers to                  stay home, thereby helping to curb the                to carry out the purposes of the EPSLA
                                           pay leave based on an employee’s                        spread of the virus and lessen the strain             to ensure consistency between it and
                                           regular rate, so the Department would                   on hospitals and health care providers.               Division C and Division G of the
                                           need to determine the regular rate of                   If employees still receive pay while on               FFCRA.’’
                                           each employee who requests leave. This                  leave, they will benefit from being able                 Because the FFCRA itself establishes
                                           estimate could vary greatly depending                   to cover necessary expenses, and to                   the basic expanded family and medical




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                                           on the occupations and industries of                    continue to spend money to help                       leave and paid sick leave requirements
                                           employees requesting leave. The share                   support the economy. This will have                   that the Department is responsible for
                                           of the regular rate used to calculate the               spillover effects not only on the                     implementing, many potential
                                           transfer would also depend on the                       individuals who receive pay while on                  regulatory alternatives would be beyond
                                           reason for which an employee requires                   leave, but also on their communities                  the scope of the Department’s authority


                                                                                                                                                                                                      ER06AP20.000</GPH>
                                           the use of paid leave. The Department                   and the national economy as a whole,                  in issuing this temporary rule. The


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                                           Department considered two regulatory                    to perform critical services needed to                may result in increased expenditures by
                                           alternatives to determine the correct                   battle COVID–19.                                      state, local, and tribal governments, in
                                           balance between providing benefits to                                                                         the aggregate, or by the private sector, of
                                                                                                   C. Regulatory Flexibility Analysis
                                           employees and imposing compliance                                                                             $165 million ($100 million in 1995
                                           costs on covered employers. This                           The Regulatory Flexibility Act of 1980             dollars adjusted for inflation using the
                                           section presents the two alternatives to                (RFA), 5 U.S.C. 601 et seq., as amended               CPI–U) or more in at least one year. This
                                           the provisions set forth in this                        by the Small Business Regulatory                      statement must: (1) Identify the
                                           temporary rule.                                         Enforcement Fairness Act of 1996,                     authorizing legislation; (2) present the
                                              The Department considered one                        Public Law 104–121 (March 29, 1996),                  estimated costs and benefits of the rule
                                           regulatory alternative that would be less               requires federal agencies engaged in                  and, to the extent that such estimates
                                           restrictive than what is currently being                rulemaking to consider the impact of                  are feasible and relevant, its estimated
                                           issued and two that would be more                       their proposals on small entities,                    effects on the national economy; (3)
                                           restrictive. For the less-restrictive                   consider alternatives to minimize that                summarize and evaluate state, local, and
                                           option, the Department considered                       impact, and solicit public comment on                 tribal government input; and (4) identify
                                           excluding all small businesses with                     their analyses. The RFA requires the                  reasonable alternatives and select, or
                                           fewer than 50 employees from the                        assessment of the impact of a regulation              explain the non-selection, of the least
                                           requirements of the FFCRA, assuming                     on a wide range of small entities,                    costly, most cost-effective, or least
                                           that any requirement to provide                         including small businesses, not-for-                  burdensome alternative.
                                           expanded family and medical leave or                    profit organizations, and small
                                           paid sick leave for child care to their                 governmental jurisdictions. Agencies                  (1) Authorizing Legislation
                                           employees would jeopardize the                          must perform a review to determine                      This rule is issued pursuant to the
                                           viability of those small businesses. The                whether a proposed or final rule would                FFCRA.
                                           Department concluded, however, that                     have a significant economic impact on
                                                                                                   a substantial number of small entities. 5             (2) Assessment of Quantified Costs and
                                           requiring small businesses to
                                                                                                   U.S.C. 603 and 604.                                   Benefits
                                           demonstrate that the viability of their
                                           business will be jeopardized if they                       As discussed above, the Department                    For purposes of the UMRA, this rule
                                           have to provide paid leave would                        calculated rule familiarization costs,                includes a federal mandate that is
                                           ensure uniformity among these                           documentation costs, and the cost of                  expected to result in increased
                                           employers, help the Department                          posting a notice for all employers with               expenditures of more than $165 million
                                           administer sections 102(a)(1)(F) of                     fewer than 500 employees. For                         in the first year. Based on the cost
                                           FMLA and 5102(a)(5) of the EPSLA, and                   employers with fewer than 50                          analysis in this temporary rule, the
                                           would best conform to the FFCRA.                        employees, their one-time rule                        Department determined that the rule
                                              For the first more restrictive                       familiarization cost would be $49.37.                 will result in Year 1 total costs for rule
                                           alternative, the Department considered                  Their cost for documentation would be                 familiarization, documentation, and
                                           requiring small businesses with fewer                   $24.69, and the cost of posting a notice              posting of notices totaling $553 million
                                           than 50 employees to maintain formal                    would be $12.84. Total cost to these                  (see Table 1). There will be no
                                           records in order to demonstrate a need                  employers would be $111.58. An                        additional costs incurred in subsequent
                                           for exemption from the rule’s                           additional ten percent of employers                   years.
                                           requirements. The Department                            with fewer than 50 employees will have                   UMRA requires agencies to estimate
                                           concluded, however, that this                           an additional documentation cost of                   the effect of a regulation on the national
                                           requirement would be unnecessarily                      $49.37 for qualifying for the small                   economy if, at its discretion, such
                                           onerous for these employers,                            employer exemption, bringing their total              estimates are reasonably feasible and the
                                           particularly given that they are not                    cost to $160.95. For employers with at                effect is relevant and material.11
                                           otherwise subject to the FMLA. The                      least 50 employees but fewer than 500                 However, OMB guidance on this
                                           Department believes that the                            employees, their one-time rule                        requirement notes that such
                                           requirements issued in this temporary                   familiarization cost would be $49.37.                 macroeconomic effects tend to be
                                           rule will ensure that small employers                   Their cost for documentation would be                 measurable in nationwide econometric
                                           have the flexibility they need to balance               $49.37, and the cost of posting a notice              models only if the economic effect of
                                           their staffing and business needs during                would be $12.84. The average                          the regulation reaches 0.25 percent to
                                           the COVID–19 public health emergency.                   managerial and operational cost to an                 0.5 percent of GDP, or in the range of
                                              For the second more restrictive                      employer would be $98.74. Total cost to               $51.5 billion to $102.9 billion (using
                                           alternative, the Department considered                  these employers would be $210.32.                     2018 GDP). A regulation with smaller
                                           using a more narrow definition of health                These estimated costs will be minimal                 aggregate effect is not likely to have a
                                           care provider and emergency responder                   for small business entities, and will be              measurable effect in macroeconomic
                                           for purposes of excluding such                          well below one percent of their gross                 terms unless it is highly focused on a
                                           employees from the EPSLA’s paid sick                    annual revenues, which is typically at                particular geographic region or
                                           leave requirements and/or the                           least $100,000 per year for the smallest              economic sector, which is not the case
                                           EFMLEA’s expanded family and                            businesses. Based on this determination,              with this rule. Given OMB’s guidance,
                                           medical leave requirements. The                         the Department certifies that the rule                the Department has determined that a
                                           Department considered only allowing                     will not have a significant economic                  full macroeconomic analysis is not
                                           employers to exclude those workers                      impact on a substantial number of small               likely to show that these costs would
                                           who directly work with COVID–19                         entities.                                             have any measurable effect on the
                                           patients, but felt that such a limitation                                                                     economy.




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                                           would not provide sufficient flexibility                D. Unfunded Mandates Reform Act of
                                           to the health care community to make                    1995                                                  (3) Least Burdensome Option Explained
                                           necessary staffing decisions to address                   The Unfunded Mandates Reform Act                      The Department believes that it has
                                           the COVID–19 public health emergency.                   of 1995 (UMRA) requires agencies to                   chosen the least burdensome option
                                           Further, a more narrow definition could                 prepare a written statement for rules
                                           leave health care facilities without staff              that include any federal mandate that                   11 See 2 U.S.C. 1532(a)(4).




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                                           given the FFCRA’s provisions. Although                  retain information submitted by an                       Signed at Washington, DC, this 1st day of
                                           the Department is requiring small                       employees to support requests for paid                 April, 2020.
                                           employers with fewer than 50                            sick leave and expanded family and                     Cheryl M. Stanton,
                                           employees to maintain formal records in                 medical leave. Section 826.140(a)                      Administrator, Wage and Hour Division.
                                           order to demonstrate a need for                         further requires any employer that
                                                                                                                                                          ■ For the reasons set out in the
                                           exemption from the rule’s requirements                  denies a request for leave pursuant to
                                                                                                                                                          preamble, the Department of Labor
                                           they are not required to provide any                    the small business exemption under
                                                                                                                                                          amends title 29 of the Code of Federal
                                           documents to the Department. The                        § 826.40(b) must document and retain
                                                                                                                                                          Regulations by adding part 826 to read
                                           Department believes that the                            the determination by its authorizing
                                                                                                                                                          as follows:
                                           requirements issued in this temporary                   officer that it meets the criteria for that
                                           rule will ensure that small employers                   exemption. Finally, § 826.140(c)                       PART 826—PAID LEAVE UNDER THE
                                           have the flexibility they need to balance               advises, but does not require, employers               FAMILIES FIRST CORONAVIRUS
                                           their staffing and business needs during                to create and maintain certain records                 RESPONSE ACT
                                           the COVID–19 pandemic.                                  for the purpose of obtaining a tax credit
                                                                                                   from the Internal Revenue Service.                     Sec.
                                           E. Executive Order 13132 (Federalism)                                                                          826.10 General.
                                                                                                      Purpose and Use: WHD and
                                             This rule does not have substantial                                                                          826.20 Paid leave entitlements.
                                                                                                   employees use employer records to                      826.21 Amount of Paid Sick Leave.
                                           direct effects on the States, on the                    determine whether covered employers
                                           relationship between the National                                                                              826.22 Amount of pay for Paid Sick Leave.
                                                                                                   have complied with various                             826.23 Amount of Expanded Family and
                                           Government and the States, or on the                    requirements under the FFCRA.                               Medical Leave.
                                           distribution of power and                               Employers use the records to document                  826.24 Amount of pay for Expanded Family
                                           responsibilities among the various                      compliance with the FFCRA.                                  and Medical Leave.
                                           levels of government. Therefore, in                                                                            826.25 Calculating the Regular Rate under
                                                                                                      Technology: The regulations prescribe
                                           accordance with section 6 of Executive                                                                              the FFCRA.
                                                                                                   no particular order or form of records,                826.30 Employee eligibility for leave.
                                           Order No. 13132, 64 FR 43255 (Aug. 4,
                                                                                                   and employers may preserve records in                  826.40 Employer coverage.
                                           1999), this rule does not have sufficient
                                                                                                   forms of their choosing, provided that                 826.50 Intermittent leave.
                                           federalism implications to warrant the
                                                                                                   facilities are available for inspection and            826.60 Leave to care for a Child due to
                                           preparation of a federalism summary
                                                                                                   transcription of the records.                               School or Place of Care closure or Child
                                           impact statement.                                                                                                   Care unavailability—intersection
                                                                                                      Minimizing Small Entity Burden:
                                           F. Executive Order 13175, Indian Tribal                 Although the FLSA recordkeeping                             between the EPSLA and the EFMLEA.
                                           Governments                                                                                                    826.70 Leave to care for a Child due to
                                                                                                   requirements do involve small                               School or Place of Care closure or Child
                                              This rule would not have substantial                 businesses, including small state and                       Care unavailability—intersection of the
                                           direct effects on one or more Indian                    local government agencies, the                              EFMLEA and the FMLA.
                                           tribes, on the relationship between the                 Department minimizes respondent                        826.80 Employer notice.
                                           Federal Government and Indian tribes,                   burden by requiring no specific order or               826.90 Employee notice of need for leave.
                                           or on the distribution of power and                     form of records in responding to this                  826.100 Documentation of need for leave.
                                                                                                   information collection.                                826.110 Health care coverage.
                                           responsibilities between the Federal                                                                           826.120 Multiemployer plans.
                                           Government and Indian tribes.                              Total annual burden estimates, which
                                                                                                                                                          826.130 Return to work.
                                                                                                   reflect the new responses for the                      826.140 Recordkeeping.
                                           G. Paperwork Reduction Act                              recordkeeping information collection,                  826.150 Prohibited acts and enforcement
                                              The Paperwork Reduction Act of 1995                  are summarized as follows:                                  under the EPSLA.
                                           (PRA), 44 U.S.C. 3501 et seq., and its                     Type of Review: Approval of a new                   826.151 Prohibited acts and enforcement
                                           attendant regulations, 5 CFR part 1320,                 collection.                                                 under the EFMLEA.
                                           require the Department to consider the                     Agency: Wage and Hour Division,                     826.152 Filing a complaint with the Federal
                                           agency’s need for its information                                                                                   Government.
                                                                                                   Department of Labor.                                   826.153 Investigative authority of the
                                           collections, their practical utility, as                   Title: Paid Leave under the Families                     Secretary.
                                           well as the impact of paperwork and                     First Coronavirus Response Act.                        826.160 Effect on other laws, employer
                                           other information collection burdens                       OMB Control Number: 1235–0NEW.                           practices, and collective bargaining
                                           imposed on the public, and how to                                                                                   agreements.
                                                                                                      Affected Public: Private Sector:
                                           minimize those burdens. The
                                                                                                   businesses or other for-profits, farms,                  Authority: Pub. L. 116–127 sections
                                           Department is seeking emergency
                                                                                                   and not-for-profit institutions: State,                3102(b) and 5111(3); Pub. L. 116–136 section
                                           approval related to the collection of                                                                          3611(7).
                                                                                                   Local and Tribal governments; and
                                           information described herein. Persons
                                                                                                   individuals or households.                             § 826.10    General.
                                           are not required to respond to the
                                                                                                      Estimated Number of Respondents:
                                           information collection requirements                                                                              (a) Definitions. For the purposes of
                                                                                                   7,903,071.
                                           until OMB approves them under the                                                                              this rule:
                                           PRA. This temporary rule creates a new                     Estimated Number of Responses:                        Child Care Provider. The term ‘‘Child
                                           information collection specific to paid                 7,903,071.                                             Care Provider’’ means a provider who
                                           leave under the FFCRA. The                                 Estimated Burden Hours: 801,962                     receives compensation for providing
                                           Department has created a new                            hours.                                                 child care services on a regular basis.
                                           information collection request and                         Estimated Time per Response:                        The term includes a center-based child
                                           submitted the request to OMB for                        Various.                                               care provider, a group home child care




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                                           approval under OMB control number                          Frequency: Various.                                 provider, a family child care provider,
                                           1235–0NEW (Paid Leave under the                            Other Burden Cost: $4,255,500                       or other provider of child care services
                                           Families First Coronavirus Response                     (operations/maintenance).                              for compensation that is licensed,
                                           Act) for this action.                                                                                          regulated, or registered under State law
                                                                                                   List of Subjects in 29 CFR Part 826
                                              Summary: Section 826.140(a) requires                                                                        as described in section 9858c(c)(2)(E) of
                                           covered employer to document and                              Wages.                                           Title 42; and satisfies the State and local


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                                           requirements, including those referred                     (D) Includes the Government                        their appointment is subject to approval
                                           to in section 9858c(c)(2)(F) of Title 42.               Accountability Office and the Library of              by an elected official. See § 825.108 of
                                           Under the Families First Coronavirus                    Congress.                                             this chapter.
                                           Response Act (FFCRA), the eligible                         (ii) For purposes of the EPSLA,                       Public Health Emergency. The term
                                           child care provider need not be                         ‘‘Employer’’ also specifically identifies             ‘‘Public Health Emergency’’ means an
                                           compensated or licensed if he or she is                 the following as an employer:                         emergency with respect to COVID–19
                                           a family member or friend, such as a                       (A) An entity employing a State                    declared by a Federal, State, or local
                                           neighbor, who regularly cares for the                   Employee described in section 304(a) of               authority.
                                           Employee’s child.                                       the Government Employee Rights Act of                    School. The term ‘‘School’’ means an
                                              Commerce. The terms ‘‘Commerce’’                     1991;                                                 ‘‘elementary school’’ or ‘‘secondary
                                           and ‘‘industry or activity affecting                       (B) An employing office, as defined in             school’’ as such terms are defined
                                           commerce’’ mean any activity, business,                 section 101 of the Congressional                      below, in accordance with section 8101
                                           or industry in commerce or in which a                   Accountability Act of 1995;                           of the Elementary and Secondary
                                           labor dispute would hinder or obstruct                     (C) An employing office, as defined in             Education Act of 1965 (20 U.S.C. 7801).
                                           commerce or the free flow of commerce,                  3 U.S.C. 411(c); and                                  ‘‘Elementary school’’ means a nonprofit
                                           and include ‘‘commerce’’, and any                          (D) An Executive Agency as defined                 institutional day or residential school,
                                           ‘‘industry affecting commerce’’, as                     in section 5 U.S.C. 105, and including                including a public elementary charter
                                           defined in paragraphs (1) and (3) of                    the U.S. Postal Service and the Postal                school that provides elementary
                                           section 501 of the Labor Management                     Regulatory Commission.                                education, as determined under State
                                                                                                      EPSLA. The term ‘‘EPSLA’’ means the                law. ‘‘Secondary school’’ means a
                                           Relations Act of 1947 (29 U.S.C. 142 (1)
                                                                                                   Emergency Paid Sick Leave Act,                        nonprofit institutional day or residential
                                           and (3)).
                                                                                                   Division E of the FFCRA.                              school, including a public secondary
                                              COVID–19. The term ‘‘COVID–19’’ has
                                                                                                      Expanded Family and Medical Leave.                 charter school that provides secondary
                                           the meaning given the term in section
                                                                                                   The term ‘‘Expanded Family and                        education, as determined under State
                                           506 of the Coronavirus Preparedness
                                                                                                   Medical Leave’’ means paid leave under                law, except that the term does not
                                           Response Supplemental Appropriations
                                                                                                   the EFMLEA.                                           include any education beyond grade 12.
                                           Act, 2020.                                                 FFCRA. The term ‘‘FFCRA’’ means the                   Secretary. The term ‘‘Secretary’’
                                              EFMLEA. The term ‘‘EFMLEA’’ means                    Families First Coronavirus Response                   means the Secretary of Labor or his or
                                           the Emergency Family and Medical                        Act, Public Law 116–127.                              her designee.
                                           Leave Expansion Act, Division C of the                     FLSA Terms. The terms ‘‘employ’’,                     Son or Daughter. The term ‘‘Son or
                                           FFCRA.                                                  ‘‘person’’, and ‘‘State’’ have the                    Daughter’’ has the meaning given such
                                              Employee. The term ‘‘Employee’’ has                  meanings given such terms in section 3                term in section 101 of the FMLA (29
                                           the same meaning given that term in                     of the FLSA (29 U.S.C. 203).                          U.S.C. 2611). Accordingly, the term
                                           section 3(e) of the Fair Labor Standards                   Paid Sick Leave. The term ‘‘Paid Sick              means a biological, adopted, or foster
                                           Act of 1938 (FLSA) (29 U.S.C. 203(e)).                  Leave’’ means paid leave under the                    child, a stepchild, a legal ward, or a
                                              Eligible Employee. For the purposes of               EPSLA.                                                child of a person standing in loco
                                           the EFMLEA, the term ‘‘Eligible                            Place of Care. The term ‘‘Place of                 parentis, who is under 18 years of age;
                                           Employee’’ means an Employee who has                    Care’’ means a physical location in                   or 18 years of age or older who is
                                           been employed for at least 30 calendar                  which care is provided for the                        incapable of self-care because of a
                                           days by the Employer.                                   Employee’s child while the Employee                   mental or physical disability.
                                              Employer:                                            works for the Employer. The physical                     Subject to a quarantine or isolation
                                              (i) Subject to paragraph (ii) of this                location does not have to be solely                   order. For the purposes of the EPSLA,
                                           definition, ‘‘Employer’’:                               dedicated to such care. Examples                      a quarantine or isolation order includes
                                              (A) Means any person engaged in                      include day care facilities, preschools,              quarantine, isolation, containment,
                                           Commerce or in any industry or activity                 before and after school care programs,                shelter-in-place, or stay-at-home orders
                                           affecting commerce that:                                schools, homes, summer camps,                         issued by any Federal, State, or local
                                              (1) In the case of a private entity or               summer enrichment programs, and                       government authority that cause the
                                           individual, employs fewer than 500                      respite care programs.                                Employee to be unable to work even
                                           Employees; and                                             Public Agency. The term ‘‘Public                   though his or her Employer has work
                                              (2) In the case of a Public Agency or                Agency’’ means the Government of the                  that the Employee could perform but for
                                           any other entity that is not a private                  United States; the government of a State              the order. This also includes when a
                                           entity or individual, employs one or                    or political subdivision thereof; any                 Federal, State, or local government
                                           more Employees;                                         agency of the United States (including                authority has advised categories of
                                              (B) Includes:                                        the United States Postal Service and                  citizens (e.g., of certain age ranges or of
                                              (1) Any person acting directly or                    Postal Regulatory Commission), a State,               certain medical conditions) to shelter in
                                           indirectly in the interest of an employer               or a political subdivision of a State; or             place, stay at home, isolate, or
                                           in relation to an Employee (within the                  any interstate governmental agency. See               quarantine, causing those categories of
                                           meaning of such phrase in section 3(d)                  29 U.S.C. 203(x); 29 U.S.C.                           Employees to be unable to work even
                                           of the FLSA (29 U.S.C. 203(d));                         5110(2)(B)(i)(III). A Public Agency shall             though their Employers have work for
                                              (2) Any successor in interest of an                  be considered to be a person engaged in               them.
                                           employer;                                               Commerce or in an industry or activity                   Telework. The term ‘‘Telework’’
                                              (3) Joint employers as defined under                 affecting Commerce. See 29 U.S.C.                     means work the Employer permits or
                                           the FLSA, part 791 of this chapter, with                2611(4)(B); 29 U.S.C. 5110(2)(B)(ii).                 allows an Employee to perform while




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                                           respect to certain Employees; and                       Whether an entity is a Public Agency, as              the Employee is at home or at a location
                                              (4) Integrated employers as defined                  distinguished from a private Employer,                other than the Employee’s normal
                                           under the Family and Medical Leave                      is determined by whether the agency                   workplace. An Employee is able to
                                           Act (FMLA), § 825.104(c)(2) of this                     has taxing authority, or whether the                  Telework if: His or her Employer has
                                           chapter.                                                chief administrative officer or board,                work for the Employee; the Employer
                                              (C) Includes any Public Agency; and                  etc., is elected by the voters-at-large or            permits the Employee to work from the


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                                                                Federal Register / Vol. 85, No. 66 / Monday, April 6, 2020 / Rules and Regulations                                          19349

                                           Employee’s location; and there are no                   2020, and will be effective April 2,                  person if he or she were quarantined or
                                           extenuating circumstances (such as                      2020, to December 31, 2020.                           self-quarantined. For this purpose,
                                           serious COVID–19 symptoms) that                             (2) Subject to a Quarantine or                    ‘‘individual’’ does not include persons
                                           prevent the Employee from performing                    Isolation Order. Any Employee Subject                 with whom the Employee has no
                                           that work. Telework may be performed                    to a Quarantine or Isolation Order may                personal relationship.
                                           during normal hours or at other times                   take Paid Sick Leave for the reason                      (6) An Employee may not take Paid
                                           agreed by the Employer and Employee.                    described in paragraph (a)(1)(i) of this              Sick Leave for the reason described in
                                           Telework is work for which wages must                   section only if, but for being subject to             paragraph (a)(1)(iv) of this section
                                           be paid as required by applicable law                   the order, he or she would be able to                 unless, but for a need to care for an
                                           and is not compensated as paid leave                    perform work that is otherwise allowed                individual, the Employee would be able
                                           under the EPSLA or the EFMLEA.                          or permitted by his or her Employer,                  to perform work for his or her Employer,
                                           Employees who are teleworking for                       either at the Employee’s normal                       either at the Employee’s normal
                                           COVID–19 related reasons must be                        workplace or by Telework. An                          workplace or by Telework. An
                                           compensated for all hours actually                      Employee Subject to a Quarantine or                   Employee caring for an individual may
                                           worked and which the Employer knew                      Isolation Order may not take Paid Sick                not take Paid Sick Leave where the
                                           or should have known were worked by                     Leave where the Employer does not                     Employer does not have work for the
                                           the Employee. However, the provisions                   have work for the Employee as a result                Employee.
                                           of § 790.6 of this chapter shall not apply              of the order or other circumstances.                     (7) An Employee may take Paid Sick
                                           to Employees while they are                                 (3) Advised by a health care provider             Leave for the reason described in
                                           teleworking for COVID–19 related                        to self-quarantine. For the purposes of               paragraph (a)(1)(iv) of this section if the
                                           reasons.                                                this section, the term health care                    Employee is unable to perform work for
                                              (b) Effective period. (1) This part                  provider has the same meaning as that                 his or her Employer and if the
                                           became operational on April 1, 2020,                    term is defined in § 825.102 of this                  individual depends on the Employee to
                                           and effective on April 2, 2020.                         chapter. An Employee may take Paid                    care of him or her and is either:
                                              (2) This part expires on December 31,                Sick Leave for the reason described in                   (i) Subject to a Quarantine or Isolation
                                           2020.                                                   paragraph (a)(1)(ii) of this section only             Order as described in paragraph
                                                                                                   if:                                                   (a)(1)(ii) of this subsection; or
                                           § 826.20   Paid Leave Entitlements.                         (i) A health care provider advises the               (ii) Has been advised to self-
                                              (a) Qualifying reasons for Paid Sick                 Employee to self-quarantine based on a                quarantine by a health care provider
                                           Leave. (1) An Employer shall provide to                 belief that—                                          because of a belief that—
                                           each of its Employees Paid Sick Leave                       (A) The Employee has COVID–19;                       (A) The individual has COVID–19;
                                           to the extent that Employee is unable to                    (B) The Employee may have COVID–                     (B) The individual may have COVID–
                                           work due to any of the following                        19; or                                                19 due to known exposure or symptoms
                                                                                                       (C) The Employee is particularly                     (C) The individual is particularly
                                           reasons:
                                                                                                   vulnerable to COVID–19; and                           vulnerable to COVID–19.
                                              (i) The Employee is subject to a                                                                              (8) Caring for a Son or Daughter. An
                                           Federal, State, or local quarantine or                      (ii) Following the advice of a health
                                                                                                   care provider to self-quarantine prevents             Employee has a need to take Paid Sick
                                           isolation order related to COVID–19;                                                                          Leave if he or she is unable to work due
                                                                                                   the Employee from being able to work,
                                              (ii) The Employee has been advised                                                                         to a need to care for his or her Son or
                                                                                                   either at the Employee’s normal
                                           by a health care provider to self-                                                                            Daughter whose School or Place of Care
                                                                                                   workplace or by Telework.
                                           quarantine due to concerns related to                                                                         has been closed, or whose Child Care
                                                                                                       (4) Seeking medical diagnosis for
                                           COVID–19;                                                                                                     Provider is unavailable, for reasons
                                                                                                   COVID–19. An Employee may take Paid
                                              (iii) The Employee is experiencing                   Sick Leave for the reason described in                related to COVID–19 only if no other
                                           symptoms of COVID–19 and seeking                        paragraph (a)(1)(iii) of this section if the          suitable person is available to care for
                                           medical diagnosis from a health care                    Employee is experiencing any of the                   the Son or Daughter during the period
                                           provider;                                               following symptoms:                                   of such leave.
                                              (iv) The Employee is caring for an                       (i) Fever;                                           (9) An Employee may not take Paid
                                           individual who is subject to an order as                    (ii) Dry cough;                                   Sick Leave to care for his or her Son or
                                           described in this paragraph (a)(1)(i) or                    (iii) Shortness of breath; or                     Daughter unless, but for a need to care
                                           directed as described in this paragraph                     (iv) Any other COVID–19 symptoms                  for the Son or Daughter, the Employee
                                           (a)(1)(ii);                                             identified by the U.S. Centers for                    would be able to perform work for his
                                              (v) The Employee is caring for his or                Disease Control and Prevention.                       or her Employer, either at the
                                           her Son or Daughter whose School or                         (v) Any Paid Sick Leave taken for the             Employee’s normal workplace or by
                                           Place of Care has been closed for a                     reason described in paragraph (a)(1)(iii)             Telework. An Employee caring for his or
                                           period of time, whether by order of a                   of this subsection is limited to time the             her Son or Daughter may not take Paid
                                           State or local official or authority or at              Employee is unable to work because the                Sick Leave where the Employer does not
                                           the decision of the individual School or                Employee is taking affirmative steps to               have work for the Employee.
                                           Place of Care, or the Child Care Provider               obtain a medical diagnosis, such as                      (b) Qualifying reason for Expanded
                                           of such Son or Daughter is unavailable,                 making, waiting for, or attending an                  Family and Medical Leave. An Eligible
                                           for reasons related to COVID–19; or                     appointment for a test for COVID–19.                  Employee may take Expanded Family
                                              (vi) The Employee has a substantially                    (5) Caring for an individual. For the             and Medical Leave because he or she is
                                           similar condition as specified by the                   purpose of paragraph (a)(1)(iv) of this               unable to work due to a need to care for
                                           Secretary of Health and Human                           section, ‘‘individual’’ means an                      his or her Son or Daughter whose




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                                           Services, in consultation with the                      Employee’s immediate family member,                   School or Place of Care has been closed,
                                           Secretary of the Treasury and the                       a person who regularly resides in the                 or whose Child Care Provider is
                                           Secretary of Labor. The substantially                   Employee’s home, or a similar person                  unavailable, for reasons related to
                                           similar condition may be defined at any                 with whom the Employee has a                          COVID–19. Eligible Employee has need
                                           point during the Effective Period. This                 relationship that creates an expectation              to take Expanded Family and Medical
                                           rule became operational on April 1,                     that the Employee would care for the                  Leave for this purpose only if no


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                                           19350                Federal Register / Vol. 85, No. 66 / Monday, April 6, 2020 / Rules and Regulations

                                           suitable person is available to care for                scheduled to work each calendar day                   Eligible Employee takes counts towards
                                           his or her Son or Daughter during the                   over the six-month period ending on the               the twelve workweeks of FMLA leave to
                                           period of such leave.                                   date on which the Employee takes Paid                 which the Eligible Employee is entitled
                                             (1) An Eligible Employee may not take                 Sick Leave, including any hours for                   for any qualifying reason in a twelve-
                                           Expanded Family and Medical Leave to                    which the Employee took leave of any                  month period under § 825.200 of this
                                           care for his or her Son or Daughter                     type.                                                 chapter, see § 826.70.
                                           unless, but for a need to care for an                     (ii) If the part-time Employee has been               (c) Section 2612(d)(2)(A) of the FMLA
                                           individual, the Eligible Employee would                 employed for fewer than six months, the               shall be applied, provided however, that
                                           be able to perform work for his or her                  Employee is entitled to up to the                     the Eligible Employee may elect, and
                                           Employer, either at the Eligible                        number of hours of Paid Sick Leave                    the Employer may require the Eligible
                                           Employee’s normal workplace or by                       equal to fourteen times the number of                 Employee, to use only leave that would
                                           Telework. An Eligible Employee caring                   hours the Employee and the Employer                   be available to the Eligible Employee for
                                           for his or her Son or Daughter may not                  agreed to at the time of hiring that the              the purpose set forth in § 826.20(b)
                                           take Expanded Family and Medical                        Employee would work, on average, each                 under the Employer’s existing policies,
                                           Leave where the Employer does not                       calendar day. If there is no such                     such as personal leave or paid time off.
                                           have work for the Eligible Employee.                    agreement, the Employee is entitled to                Any leave that an Eligible Employee
                                             (2) [Reserved]                                        up to the number of hours of Paid Sick                elects to use or that an Employer
                                             (c) Impact on FLSA exemptions. The                    Leave equal to fourteen times the                     requires the Eligible Employee to use
                                           taking of Paid Sick Leave or Expanded                   average number of hours per calendar                  would run concurrently with Expanded
                                           Family and Medical Leave shall not                      day that the Employee was scheduled to                Family and Medical Leave taken under
                                           impact an Employee’s status or                          work over the entire period of                        this section.
                                           eligibility for any exemption from the                  employment, including hours for which
                                           requirements of section 6 or 7, or both,                the Employee took leave of any type.                  § 826.24 Amount of pay for Expanded
                                                                                                                                                         Family and Medical Leave.
                                           of the FLSA.                                            § 826.22    Amount of Pay for Paid Sick                  Subject to § 826.60, after the initial
                                           § 826.21   Amount of Paid Sick Leave.                   Leave.                                                two weeks of Expanded Family and
                                              (a) Full-time Employees. (1) A full-                   (a) Subject to § 826.22(c), for each                Medical Leave, the Employer shall pay
                                           time Employee is entitled to up to 80                   hour of Pick Sick Leave taken by an                   the Eligible Employee two-thirds of the
                                           hours of Paid Sick Leave.                               Employee for qualifying reasons set                   Eligible Employee’s average regular rate,
                                              (2) An Employee is considered to be                  forth in sections § 826.20(a)(1)                      as computed under § 826.25, times the
                                           a full-time Employee under this section                 through(3), the Employer shall pay the                Eligible Employee’s scheduled number
                                           if he or she is normally scheduled to                   higher of:                                            of hours for each day of such leave
                                           work at least 40 hours each workweek.                     (1) The Employee’s average regular                  taken.
                                              (3) An Employee who does not have                    rate as computed under § 826.25;                         (a) In no event shall an Employer be
                                           a normal weekly schedule under                            (2) The Federal minimum wage to                     required to pay more than $200 per day
                                           § 826.21(a)(2) is considered to be a full-              which the Employee is entitled; or                    and $10,000 in the aggregate per Eligible
                                                                                                     (3) Any State or local minimum wage
                                           time Employee under this section if the                                                                       Employee when an Eligible Employee
                                                                                                   to which the Employee is entitled.
                                           average number of hours per workweek                      (b) Subject to § 826.22(c), for each                takes Expanded Family and Medical
                                           that the Employee was scheduled to                      hour of Paid Sick Leave taken by an                   Leave for up to ten weeks after the
                                           work, including hours for which the                     Employee for qualifying reasons set                   initial two-week period of unpaid
                                           Employee took leave of any type, is at                  forth in § 826.20(a)(4) through (6), the              Expanded Family and Medical Leave.
                                           least 40 hours per workweek over a                                                                               (b) For the purpose of this section, the
                                                                                                   Employer shall pay the Employee two-
                                           period of time that is the lesser of:                                                                         ‘‘scheduled number of hours’’ is
                                                                                                   thirds of the amount described in
                                              (i) The six-month period ending on                                                                         determined as follows:
                                                                                                   § 826.24(a).                                             (1) If the Eligible Employee has a
                                           the date on which the Employee takes                      (c) Limitations on payments:
                                           Paid Sick Leave; or                                       (1) In no event shall an Employer be                normal work schedule, the number of
                                              (ii) The entire period of the                        required to pay more than $511 per day                hours the Eligible Employee is normally
                                           Employee’s employment.                                  and $5,110 in the aggregate per                       scheduled to work on that workday;
                                              (b) Part-time Employees. An                                                                                   (2) If the Eligible Employee has a
                                                                                                   Employee when an Employee takes Paid
                                           Employee who does not satisfy the                                                                             work schedule that varies to such an
                                                                                                   Sick Leave for qualifying reasons set
                                           requirements of § 826.21(a) is                                                                                extent that an Employer is unable to
                                                                                                   forth in sections § 826.20(a)(1) through
                                           considered to be a part-time Employee.                                                                        determine the number of hours the
                                                                                                   (3).
                                              (1) If the part-time Employee has a                    (2) In no event shall an Employer be                Eligible Employee would have worked
                                           normal weekly schedule, the Employee                    required to pay more than $200 per day                on the day for which leave is taken and
                                           is entitled to up to the number of hours                and $2,000 in the aggregate per                       has been employed for at least six
                                           of Paid Sick Leave equal to the number                  Employee when an Employee takes Paid                  months, the average number of hours
                                           of hours that the Employee is normally                  Sick Leave for qualifying reasons set                 the Eligible Employee was scheduled to
                                           scheduled to work over two workweeks.                   forth in sections § 826.20(a)(4) through              work each workday, over the six-month
                                              (2) If the part-time Employee lacks a                (6).                                                  period ending on the date on which the
                                           normal weekly schedule under                                                                                  Eligible Employee first takes Expanded
                                           § 826.21(b)(1), the number of hours of                  § 826.23 Amount of Expanded Family and                Family and Medical Leave, including
                                           Paid Sick Leave to which the Employee                   Medical Leave.                                        hours for which the Eligible Employee
                                           is entitled is calculated as follows:                     (a) An Eligible Employee is entitled to             took leave of any type; or




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                                              (i) If the part-time Employee has been               take up to twelve workweeks of                           (3) If the Eligible Employee has a
                                           employed for at least six months, the                   Expanded Family and Medical Leave                     work schedule that varies to such an
                                           Employee is entitled to up to the                       during the period April 1, 2020 through               extent that an Employer is unable to
                                           number of hours of Paid Sick Leave                      December 31, 2020.                                    determine the number of hours the
                                           equal to fourteen times the average                       (b) Any time period of Expanded                     Eligible Employee would have worked
                                           number of hours that the Employee was                   Family and Medical Leave that an                      on the day for which leave is taken and


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                                                                Federal Register / Vol. 85, No. 66 / Monday, April 6, 2020 / Rules and Regulations                                          19351

                                           the Eligible Employee has been                          regular rate under the FLSA, and                      office, hospital, health care center,
                                           employed for fewer than six months, the                 § 531.60 and part 778 of this chapter.                clinic, post-secondary educational
                                           average number of hours the Eligible                                                                          institution offering health care
                                           Employee and the Employer agreed at                     § 826.30    Employee eligibility for leave.           instruction, medical school, local health
                                           the time of hiring that the Eligible                       (a) Eligibility under the EPSLA. All               department or agency, nursing facility,
                                           Employee would work each workday. If                    Employees of an Employer are eligible                 retirement facility, nursing home, home
                                           there is no such agreement, the                         for Paid Sick Leave under the EPSLA,                  health care provider, any facility that
                                           scheduled number of hours is equal to                   except as provided in paragraphs (c) and              performs laboratory or medical testing,
                                           the average number of hours per                         (d) of this section and in § 826.40(b).               pharmacy, or any similar institution,
                                           workday that the Eligible Employee was                     (b) Eligibility under the EFMLEA. All              Employer, or entity. This includes any
                                           scheduled to work over the entire                       Employees employed by an Employer                     permanent or temporary institution,
                                           period of employment, including hours                   for at least thirty calendar days are                 facility, location, or site where medical
                                           for which the Eligible Employee took                    eligible for Expanded Family and                      services are provided that are similar to
                                           leave of any type.                                      Medical Leave under the EFMLEA,                       such institutions.
                                              (c) As an alternative, the amount of                 except as provided in paragraphs (c) and                 (ii) This definition includes any
                                           pay for Expanded Family and Medical                     (d) in this section and in § 826.40(b).               individual employed by an entity that
                                           Leave may be computed in hourly                            (1) An Employee is considered to                   contracts with any of these institutions
                                           increments instead a full day. For each                 have been employed by an Employer for                 described above to provide services or
                                           hour of Expanded Family and Medical                     at least thirty calendar days if:                     to maintain the operation of the facility
                                           Leave taken after the first two weeks,                     (i) The Employer had the Employee                  where that individual’s services support
                                           the Employer shall pay the Eligible                     on its payroll for the thirty calendar                the operation of the facility. This also
                                           Employee two-thirds of the Eligible                     days immediately prior to the day that                includes anyone employed by any entity
                                           Employee’s average regular rate, as                     the Employee’s leave would begin; or                  that provides medical services,
                                                                                                      (ii) The Employee was laid off or                  produces medical products, or is
                                           computed under § 826.25.
                                              (d) Notwithstanding paragraph (a) of                 otherwise terminated by the Employer                  otherwise involved in the making of
                                           this section, if an Eligible Employee                   on or after March 1, 2020, and rehired                COVID–19 related medical equipment,
                                           elects or is required to use leave                      or otherwise reemployed by the                        tests, drugs, vaccines, diagnostic
                                           available to the Eligible Employee for                  Employer on or before December 31,                    vehicles, or treatments. This also
                                           the purpose set forth in § 826.20(b)                    2020, provided that the Employee had                  includes any individual that the highest
                                           under the Employer’s policies, such as                  been on the Employer’s payroll for                    official of a State or territory, including
                                           vacation or personal leave or paid time                 thirty or more of the sixty calendar days             the District of Columbia, determines is
                                           off, concurrently with Expanded Family                  prior to the date the Employee was laid               a health care provider necessary for that
                                           and Medical Leave, the Employer must                    off or otherwise terminated.                          State’s or territory’s or the District of
                                                                                                      (2) If an Employee employed by a                   Columbia’s response to COVID–19.
                                           pay the Eligible Employee a full day’s
                                                                                                   temporary placement agency is                            (iii) Application limited to leave
                                           pay for that day. However, the Employer
                                                                                                   subsequently hired by the Employer, the               under the EPSLA and the EFMLEA. The
                                           is capped at taking $200 a day or
                                                                                                   Employer will count the days worked as                definition of ‘‘health care provider’’
                                           $10,000 in the aggregate in tax credits
                                                                                                   a temporary Employee at the Employer                  contained in this subsection applies
                                           for Expanded Family and Medical Leave
                                                                                                   toward the thirty-day eligibility period.             only for the purpose of determining
                                           paid under the EFMLEA.
                                                                                                      (3) An Employee who has been                       whether an Employer may elect to
                                           § 826.25 Calculating the Regular Rate                   employed by a covered Employer for at                 exclude an Employee from taking leave
                                           under the Family First Coronavirus                      least thirty calendar days is eligible for            under the EPSLA and/or the EFMLEA,
                                           Response Act.                                           Expanded Family and Medical Leave                     and does not otherwise apply for
                                             (a) Average regular rate. The ‘‘average               under the EFMLEA regardless of                        purposes of the FMLA or section
                                           regular rate’’ used to compute pay for                  whether the Employee would otherwise                  5102(A)(2) of the EPSLA.
                                           Paid Sick Leave and Expanded Family                     be eligible for leave under the FMLA.                    (2) Emergency responders—
                                           and Medical Leave is calculated as                      Thus, for example, an Employee need                      (i) For the purposes of Employees
                                           follows:                                                not have been employed for 1,250 hours                who may be excluded from Paid Sick
                                             (1) Use the methods contained in                      of service and twelve months of                       Leave or Expanded Family and Medical
                                           parts 531 and 778 of this chapter to                    employment as otherwise required                      Leave by their Employer under the
                                           compute the regular rate for each full                  under the FMLA, see § 825.110(a)(1)(2)                FFCRA, an emergency responder is
                                           workweek in which the Employee has                      of this chapter, to be eligible for leave             anyone necessary for the provision of
                                           been employed over the lesser of:                       under the EFMLEA.                                     transport, care, healthcare, comfort and
                                             (i) The six-month period ending on                       (c) Exclusion of Employees who are                 nutrition of such patients, or others
                                           the date on which the Employee takes                    health care providers and emergency                   needed for the response to COVID–19.
                                           Paid Sick Leave or Expanded Family                      responders. An Employer whose                         This includes but is not limited to
                                           and Medical Leave; or                                   Employee is a health care provider or an              military or national guard, law
                                             (ii) The entire period of employment.                 emergency responder may exclude such                  enforcement officers, correctional
                                             (2) Compute the average of the weekly                 Employee from the EPSLA’s Paid Sick                   institution personnel, fire fighters,
                                           regular rates under paragraph (a)(1) of                 Leave requirements and/or the                         emergency medical services personnel,
                                           this section, weighted by the number of                 EFMLEA’s Expanded Family and                          physicians, nurses, public health
                                           hours worked for each workweek.                         Medical Leave requirements.                           personnel, emergency medical
                                             (b) Calculating the regular rate for                     (1) Health care provider—                          technicians, paramedics, emergency




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                                           commissions, tips, and piece rates. An                     (i) For the purposes of this definition            management personnel, 911 operators,
                                           Employee’s commissions, tips, and                       Employees who may be exempted from                    child welfare workers and service
                                           piece rates are incorporated into the                   Paid Sick Leave or Expanded Family                    providers, public works personnel, and
                                           regular rate for purposes of the FFCRA                  and Medical Leave by their Employer                   persons with skills or training in
                                           to the same extent that they are                        under the FFCRA, a health care provider               operating specialized equipment or
                                           included in the calculation of the                      is anyone employed at any doctor’s                    other skills needed to provide aid in a


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                                           19352                Federal Register / Vol. 85, No. 66 / Monday, April 6, 2020 / Rules and Regulations

                                           declared emergency, as well as                          Employees have worked for the                         section 5102(a)(5) of the EPSLA would
                                           individuals who work for such facilities                Employer;                                             result in the small business’s expenses
                                           employing these individuals and whose                      (B) Any Employees on leave of any                  and financial obligations exceeding
                                           work is necessary to maintain the                       kind;                                                 available business revenues and cause
                                           operation of the facility. This also                       (C) Employees of temporary                         the small business to cease operating at
                                           includes any individual whom the                        placement agencies who are jointly                    a minimal capacity;
                                           highest official of a State or territory,               employed under the FLSA, see part 791                    (ii) The absence of the Employee or
                                           including the District of Columbia,                     of this chapter, by the Employer and                  Employees requesting leave under either
                                           determines is an emergency responder                    another Employer (regardless of which                 section 102(a)(1)(F) of the FMLA or
                                           necessary for that State’s or territory’s or            Employer’s payroll the Employee                       section 5102(a)(5) of the EPSLA would
                                           the District of Columbia’s response to                  appears on); and                                      entail a substantial risk to the financial
                                           COVID–19.                                                  (D) Day laborers supplied by a                     health or operational capabilities of the
                                              (ii) [Reserved]                                      temporary placement agency (regardless                business because of their specialized
                                              (d) Exclusion by OMB. The Director of                of whether the Employer is the                        skills, knowledge of the business, or
                                           the Office of Management and Budget                     temporary placement agency or the                     responsibilities; or
                                           (OMB) has authority to exclude, for                     client firm).                                            (iii) There are not sufficient workers
                                           good cause, certain U.S. Government                        (iii) The number of Employees does                 who are able, willing, and qualified, and
                                           Employers with respect to certain                       not include workers who are                           who will be available at the time and
                                           categories of Executive Branch Eligible                 independent contractors, rather than                  place needed, to perform the labor or
                                           Employees from the requirement to                       Employees, under the FLSA. Nor does                   services provided by the Employee or
                                           provide paid leave under the EFMLEA.                    the number of Employees include                       Employees requesting leave under either
                                           See CARES Act section 4605.                             workers who have been laid off or                     section 102(a)(1)(F) of the FMLA or
                                              (e) The Director of the OMB has                      furloughed and have not subsequently                  section 5102(a)(5) of the EPSLA, and
                                           authority to exclude certain Employees,                 been reemployed.                                      these labor or services are needed for
                                           for good cause, from the definition of                     (2) To determine the number of                     the small business to operate at a
                                           ‘‘Employee’’ for purposes of the EPSLA.                 Employees employed, all common                        minimal capacity.
                                           See CARES Act section 4605. The                         Employees of joint employers or all                      (2) To elect this small business
                                           categories of Employees the Director of                 Employees of integrated employers must                exemption, the Employer must
                                           the OMB has authority to so exclude                     be counted together.                                  document that a determination has been
                                           from EPSLA are:                                            (i) Typically, a corporation (including            made pursuant to the criteria set forth
                                              (1) Federal officers or Employees                    its separate establishments or divisions)             by the Department in § 826.40(b)(1). The
                                           covered under Title II of the FMLA                      is considered a single Employer and all               Employer should not send such
                                           (which is codified in subchapter V of                   of its Employees must be counted                      documentation to the Department, but
                                           chapter 63 of title 5 of the United States              together.                                             rather retain the records in its files.
                                           Code);                                                     (ii) Where one corporation has an                     (3) Regardless of whether a small
                                              (2) Other individuals occupying a                    ownership interest in another                         Employer chooses to exempt one or
                                           position in the civil service (as that term             corporation, the two corporations are                 more Employees, the Employer is still
                                           is defined in 5 U.S.C. 2101(1)); and                    separate Employers unless they are joint              required to post a notice pursuant to
                                              (3) Employees of a United States                     employers under the FLSA, see part 791                § 826.80.
                                           Executive Agency, as defined in 5                       of this chapter, with respect to certain                 (c) Public Employers. (1) Any public
                                           U.S.C. 105, including the U.S. Postal                   Employees.                                            Employer must provide its Employees
                                           Service and U.S. Postal Regulatory                         (iii) In general, two or more entities             Paid Sick Leave except as provided in
                                           Commission.                                             are separate Employers unless they meet               § 826.30(c) through (d).
                                                                                                   the integrated employer test under the                   (2) Any public Employer must
                                           § 826.40   Employer coverage.                           FMLA. See § 825.104(c)(2) of this                     provide its Eligible Employees
                                              (a) Private Employers. Any private                   chapter. If two entities are an integrated            Expanded Family and Medical Leave,
                                           entity or individual who employs fewer                  employer under this test, then                        except as provided in paragraph (c)(3) of
                                           than 500 Employees must provide Paid                    Employees of all entities making up the               this section and in § 826.30(c) through
                                           Sick Leave and Expanded Family and                      integrated employer must be counted.                  (d).
                                           Medical Leave, except as provided in                       (b) Exemption from requirement to                     (3) The EFMLEA amended only Title
                                           paragraph (b) of this section or in                     provide leave under the EPSLA Section                 I of the FMLA, resulting in a divide in
                                           § 826.30(c).                                            5102(a)(5) and the EFMLEA for                         coverage as to Employees of the United
                                              (1) To determine the number of                       Employers with fewer than 50                          States and of agencies of the United
                                           Employees employed, the Employer                        Employees.                                            States (Federal Employees). Federal
                                           must count all full-time and part-time                     (1) An Employer, including a religious             Employees covered by Title I of the
                                           Employees employed within the United                    or nonprofit organization, with fewer                 FMLA are eligible for Expanded Family
                                           States at the time the Employee would                   than 50 Employees (small business) is                 and Medical Leave. But most Federal
                                           take leave. For purposes of this count,                 exempt from providing Paid Sick Leave                 Employees are instead covered under
                                           every part-time Employee is counted as                  under the EPSLA and Expanded Family                   Title II of the FMLA, which was not
                                           if he or she were a full-time Employee.                 and Medical Leave under the EFMLEA                    amended by the EFMLEA. Such Federal
                                              (i) For this purpose, ‘‘within the                   when the imposition of such                           Employees are not within the EFMLEA’s
                                           United States’’ means any State within                  requirements would jeopardize the                     purview and are therefore not eligible
                                           the United States, the District of                      viability of the business as a going                  for Expanded Family and Medical




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                                           Columbia, or any Territory or                           concern. A small business under this                  Leave. The Federal Employees covered
                                           possession of the United States.                        section is entitled to this exemption if              by Title I of the FMLA are therefore
                                              (ii) The number of Employees                         an authorized officer of the business has             eligible for Expanded Family and
                                           includes:                                               determined that:                                      Medical Leave, subject to the limitations
                                              (A) All Employees currently                             (i) The leave requested under either               and exceptions set forth in § 826.30(b)
                                           employed, regardless of how long those                  section 102(a)(1)(F) of the FMLA or                   through (d), including:


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                                                                Federal Register / Vol. 85, No. 66 / Monday, April 6, 2020 / Rules and Regulations                                          19353

                                             (i) Employees of the U.S. Postal                      and Medical Leave intermittently, and                 exhausted his or her Paid Sick Leave
                                           Service;                                                in any agreed increment of time (but                  entitlement.
                                             (ii) Employees of the U.S. Postal                     only when the Employee is unavailable                   (2) Under the circumstances in (b)(1)
                                           Regulatory Commission;                                  to Telework because of a COVID–19                     of this section, the Eligible Employee
                                             (iii) Part-time Employees who do not                  related reason).                                      may choose to substitute earned or
                                           have an established regular tour of duty                  (d) Calculation of Leave. If an                     accrued paid leave provided by the
                                           during the administrative workweek;                     Employee takes Paid Sick Leave or                     Employer during this period. The term
                                             (iv) Employees serving under an                       Expanded Family and Medical Leave                     substitute means that the preexisting
                                           intermittent appointment or temporary                   intermittently as the Employee and                    paid leave provided by the Employer,
                                           appointment with a time limitation of                   Employer have agreed, only the amount                 which has been earned or accrued
                                           one year or less;                                       of leave actually taken may be counted                pursuant to established policies of the
                                             (v) Employees of the Government                       toward the Employee’s leave                           Employer, will run concurrently with
                                           Accountability Office;                                  entitlements. For example, an Employee                the unpaid Expanded Family and
                                             (vi) Employees of the Library of                      who normally works forty hours in a                   Medical Leave. Accordingly, the Eligible
                                           Congress; and                                           workweek only takes three hours of                    Employee receives pay pursuant to the
                                             (vii) Other Federal Employees not                     leave each work day (for a weekly total               Employer’s preexisting paid leave
                                           covered by Title II of the FMLA.                        of fifteen hours) has only taken fifteen              policy during the period of otherwise
                                           § 826.50   Intermittent leave.                          hours of the Employee’s Paid Sick Leave               unpaid Expanded Family and Medical
                                              (a) General Rule. Subject to the                     or 37.5% of a workweek of the                         Leave.
                                                                                                   Employee’s Expanded Family and                          (3) If the Eligible Employee does not
                                           conditions and applicable limits, an
                                                                                                   Medical Leave.                                        elect to substitute paid leave for unpaid
                                           Employee may take Paid Sick Leave or
                                                                                                                                                         Expanded Family and Medical Leave
                                           Expanded Family and Medical Leave                       § 826.60 Leave to care for a Child due to             under the above conditions and
                                           intermittently (i.e., in separate periods               School or Place of Care Closure or Child
                                                                                                                                                         circumstances, the Eligible Employee
                                           of time, rather than one continuous                     Care unavailability—intersection between
                                                                                                   the EPSLA and the EFMLEA.                             will remain entitled to any paid leave
                                           period) only if the Employer and
                                                                                                                                                         that the Eligible Employee has earned or
                                           Employee agree. The Employer and                           (a) An Eligible Employee who needs
                                                                                                                                                         accrued under the terms of his or her
                                           Employee may memorialize in writing                     leave to care for his or her Son or
                                                                                                                                                         Employer’s plan.
                                           any agreement under this section, but a                 Daughter whose School or Place of Care
                                           clear and mutual understanding                          is closed, or whose Child Care Provider               § 826.70 Leave to care for a Child due to
                                           between the parties is sufficient.                      is unavailable, due to COVID–19 related               School or Place of Care closure or Child
                                              (b) Reporting to Worksite. The ability               reasons may be eligible to take leave                 Care unavailability—intersection of the
                                           of an Employee to take Paid Sick Leave                  under both the EPSLA and the                          EFMLEA and the FMLA.
                                           or Expanded Family and Medical Leave                    EFMLEA. If so, the benefits provided by                  (a) Certain employees are entitled to
                                           intermittently while reporting to an                    the EPSLA run concurrently with those                 a total of twelve workweeks of FMLA
                                           Employer’s worksite depends upon the                    provided under the EFMLEA.                            leave in the twelve-month period
                                           reason for the leave.                                      (1) Intersection between the EPSLA                 defined in § 825.200(b) of this chapter
                                              (1) If the Employer and Employee                     and the EFMLEA. An Eligible Employee                  for the following reasons:
                                           agree, an Employee may take up to the                   may take up to twelve weeks of                           (1) The birth of the employee’s son or
                                           entire portion of Paid Sick Leave or                    Expanded Family and Medical Leave to                  daughter, and to care for the newborn
                                           Expanded Family and Medical Leave                       care for his or her Son or Daughter                   child;
                                           intermittently to care for the Employee’s               whose School or Place of Care has been                   (2) The placement with the employee
                                           Son or Daughter whose School or Place                   closed, or whose Child Care Provider is               of a son or daughter for adoption or
                                           of Care is closed, or Child Care Provider               unavailable, due to COVID–19 related                  foster care, and to care for the newly
                                           is unavailable, because of reasons                      reasons.                                              placed child;
                                           related to COVID–19. Under such                            (2) The first two weeks of leave (up to               (3) To care for the employee’s spouse,
                                           circumstances, intermittent Paid Sick                   80 hours) may be paid under the                       son, daughter, or parent with a serious
                                           Leave or paid Expanded Family and                       EPSLA; the subsequent weeks are paid                  health condition;
                                           Medical Leave may be taken in any                       under the EFMLEA.                                        (4) Because of a serious health
                                           increment of time agreed to by the                         (3) An Employee’s prior use of Paid                condition that makes the employee
                                           Employer and Employee.                                  Sick Leave under EPSLA will impact                    unable to perform one or more of the
                                              (2) An Employee may not take Paid                    the amount of Paid Sick Leave that                    essential functions of his or her job;
                                           Sick Leave intermittently if the leave is               remains available to the Employee.                       (5) Because of any qualifying exigency
                                           taken for any of the reasons specified in                  (4) An Eligible Employee who has                   arising out of the fact that the
                                           § 826.20(a)(1)(i) through (iv) and (vi).                exhausted his or her twelve workweek                  employee’s spouse, son, daughter, or
                                           Once the Employee begins taking Paid                    FMLA entitlement, see § 826.70, is not                parent is a military member on covered
                                           Sick Leave for one or more of such                      precluded from taking Paid Sick Leave.                active duty status (or has been notified
                                           reasons, the Employee must use the                         (b) Supplementing Expanded Family                  of an impending call or order to covered
                                           permitted days of leave consecutively                   and Medical Leave with other accrued                  active duty); and
                                           until the Employee no longer has a                      Employer-provided leave.                                 (6) To care for the Eligible Employee’s
                                           qualifying reason to take Paid Sick                        (1) Where an Eligible Employee takes               Son or Daughter whose School or Place
                                           Leave.                                                  Expanded Family and Medical Leave                     of Care is closed, or Child Care Provider
                                              (c) Teleworking. If an Employer                      after taking all or part of his or her Paid           is unavailable, due to COVID–19 related




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                                           directs or allows an Employee to                        Sick Leave for a reason other than that               reasons.
                                           Telework, or the Employee normally                      provided in § 826.20(a)(1)(v), all or part               (b) If an Eligible Employee has already
                                           works from home, the Employer and                       of the Eligible Employee’s first ten days             taken some FMLA leave for reasons
                                           Employee may agree that the Employee                    (or first two weeks) of Expanded Family               (a)(1) through (5) during the twelve-
                                           may take Paid Sick Leave for any                        and Medical Leave may be unpaid                       month period, the Eligible Employee
                                           qualifying reason or Expanded Family                    because the Eligible Employee will have               may take up to the remaining portion of


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                                           19354                Federal Register / Vol. 85, No. 66 / Monday, April 6, 2020 / Rules and Regulations

                                           the twelve workweek leave for                           regular rate of pay or accrued paid leave               (e) For Employers who are covered by
                                           Expanded Family and Medical Leave. If                   provided by the Employer during this                  the EFMLEA but are not covered by the
                                           an Eligible Employee has already taken                  period (see § 826.60). After the first two            other provisions of the FMLA, posting
                                           the full twelve workweeks of FMLA                       weeks of leave, Expanded Family and                   of this FFCRA notice satisfies their
                                           leave during the twelve-month period,                   Medical Leave is paid at two-thirds the               FMLA general notice obligation. See 29
                                           the Eligible Employee may not take                      Eligible Employee’s regular rate of pay,              U.S.C. 2619; § 825.300 of this chapter.
                                           Expanded Family and Medical Leave.                      up to $200 per day per Eligible
                                                                                                   Employee. Because this period of                      § 826.90    Employee notice of need for
                                           An Eligible Employee’s entitlement to
                                                                                                                                                         leave.
                                           take up to two weeks of Paid Sick Leave                 Expanded Family and Medical Leave is
                                           under the EPSLA is not impacted by the                  not unpaid, the FMLA provision for                      (a) Requirement to provide notice. (1)
                                           Eligible Employee’s use of FMLA leave.                  substitution of the Employee’s accrued                An Employer may require an Employee
                                           For example, if an Eligible Employee                    paid leave is inapplicable, and neither               to follow reasonable notice procedures
                                           used his or her full FMLA leave                         the Eligible Employee nor the Employer                after the first workday (or portion
                                           entitlement for birth and bonding with                  may require the substitution of paid                  thereof) for which an Employee takes
                                           a newborn, he or she would still be                     leave. However, Employers and Eligible                Paid Sick Leave for any reason other
                                           entitled to take Paid Sick Leave (for any               Employees may agree, where Federal or                 than that described in § 826.20(a)(1)(v).
                                           covered reason), but could not take                     state law permits, to have paid leave                 Whether a procedure is reasonable will
                                           Expanded Family and Medical Leave in                    supplement pay under the EFMLEA so                    be determined under the facts and
                                           the same twelve-month period if his or                  that the Employee receives the full                   circumstances of each particular case.
                                           her child’s day care closed due to                      amount of his or her normal pay. For                  Nothing in this section precludes an
                                           COVID–19 related reasons.                               example, an Eligible Employee and                     Employee from offering notice to an
                                              (c) If an Eligible Employee takes fewer              Employer may agree to supplement the                  Employer sooner; the Department
                                           than twelve weeks of Expanded Family                    Expanded Family and Medical Leave by                  encourages, but does not require,
                                           and Medical Leave, the Employee may                     substituting one-third hour of accrued                Employees to notify Employers about
                                           take up to the remaining portion of the                 vacation leave for each hour of                       their request for Paid Sick Leave or
                                           twelve weeks FMLA leave entitlement                     Expanded Family and Medical Leave. If                 Expanded Family and Medical Leave as
                                           for reasons described in paragraphs                     the Eligible Employee and Employer do                 soon as practicable. If an Employee fails
                                           (a)(1) through (5) of this section. For                 not agree to supplement paid leave in                 to give proper notice, the Employer
                                           example, if an Eligible Employee takes                  the manner described above, the                       should give him or her notice of the
                                           eight weeks of Expanded Family and                      Employee will remain entitled to all the              failure and an opportunity to provide
                                           Medical Leave to care for his or her Son                paid leave which is earned or accrued                 the required documentation prior to
                                           or Daughter whose School is closed due                  under the terms of the Employer’s plan                denying the request for leave.
                                           to COVID–19 related reasons, he or she                  for later use. This option is not available              (2) In any case where an Employee
                                           could take up to four workweeks of                      to Federal agencies if such partial leave             requests leave in order to care for the
                                           unpaid FMLA leave for his or her own                    payment would be contrary to a                        Employee’s Son or Daughter whose
                                           serious health condition later in the                   governing statute or regulation.                      School or Place of Care is closed, or
                                           twelve-month period.                                                                                          Child Care Provider is unavailable, due
                                              (d) If an employee has taken FMLA                    § 826.80    Employer notice.                          to COVID–19 related reasons, if that
                                           leave to care for a covered service                        (a) Every Employer covered by                      leave was foreseeable, an Employee
                                           member with a serious injury or illness,                FFCRA’s paid leave provisions is                      shall provide the Employer with notice
                                           the remaining FMLA leave entitlement                    required to post and keep posted on its               of such Paid Sick Leave or Expanded
                                           that may be used for Expanded Family                    premises, in conspicuous places a                     Family and Medical Leave as soon as
                                           and Medical Leave is calculated in                      notice explaining the FFCRA’s paid                    practicable. If an Employee fails to give
                                           accordance with § 825.127(e) of this                    leave provisions and providing                        proper notice, the Employer should give
                                           chapter.                                                information concerning the procedures                 him or her notice of the failure and an
                                              (e) An Eligible Employee can take a                  for filing complaints of violations of the            opportunity to provide the required
                                           maximum of twelve workweeks of                          FFCRA with the Wage and Hour                          documentation prior to denying the
                                           Expanded Family and Medical Leave                       Division.                                             request for leave.
                                           during the period in which the leave                       (b) An Employer may satisfy this                      (b) Timing and delivery of notice.
                                           may be taken (April 2, 2020 to                          requirement by emailing or direct                     Notice may not be required in advance,
                                           December 31, 2020) even if that period                  mailing this notice to Employees, or                  and may only be required after the first
                                           spans two FMLA leave twelve-month                       posting this notice on an Employee                    workday (or portion thereof) for which
                                           periods. For example, if an Employer’s                  information internal or external website.             an Employee takes Paid Sick Leave or
                                           twelve-month period begins on July 1,                      (c) To meet the requirements of                    Expanded Family and Medical Leave.
                                           and an Eligible Employee took seven                     paragraph (a) of this section, Employers              After the first workday, it will be
                                           weeks of Expanded Family and Medical                    may duplicate the text of the                         reasonable for an Employer to require
                                           Leave in May and June, 2020, the                        Department’s model notice (WHD 1422                   notice as soon as practicable under the
                                           Eligible Employee could only take up to                 REV 03/20) or may use another format                  facts and circumstances of the particular
                                           five additional weeks of Expanded                       so long as the information provided                   case. Generally, it will be reasonable for
                                           Family and Medical Leave between July                   includes, at a minimum, all of the                    notice to be given by the Employee’s
                                           1 and December 31, 2020, even though                    information contained in that notice.                 spokesperson (e.g., spouse, adult family
                                           the first seven weeks of Expanded                       Prototypes are available at www.dol.gov/              member, or other responsible party) if
                                           Family and Medical Leave fell in the                    whd. Employers furnishing notices to                  the Employee is unable to do so




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                                           prior twelve-month period.                              sensory-impaired individuals must also                personally.
                                              (f) The first two weeks of Expanded                  comply with all applicable requirements                  (c) Content of notice. Generally, it will
                                           Family and Medical Leave may be                         under Federal or State law.                           be reasonable for an Employer to require
                                           unpaid and the Eligible Employee may                       (d) This section does not require                  oral notice and sufficient information
                                           substitute Paid Sick Leave under the                    translation or provision of the notice in             for an Employer to determine whether
                                           EPSLA at two-thirds the Employee’s                      languages other than English.                         the requested leave is covered by the


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                                                                Federal Register / Vol. 85, No. 66 / Monday, April 6, 2020 / Rules and Regulations                                           19355

                                           EPSLA or the EFMLEA. An Employer                        which the Employee takes Paid Sick                    Employee is entitled to the new or
                                           may not require the notice to include                   Leave or Expanded Family and Medical                  changed plan/benefits to the same
                                           documentation beyond what is allowed                    Leave.                                                extent as if the Employee was not on
                                           by § 826.100.                                              (f) The Employer may also request an               leave. Any other plan changes (e.g., in
                                             (d) Complying with Employer policy.                   Employee to provide such additional                   coverage, premiums, deductibles, etc.)
                                           Generally, it will be reasonable for the                material as needed for the Employer to                which apply to all Employees of the
                                           Employer to require the Employee to                     support a request for tax credits                     workforce would also apply to
                                           comply with the Employer’s usual and                    pursuant to the FFCRA. The Employer                   Employees taking Paid Sick Leave or
                                           customary notice and procedural                         is not required to provide leave if                   Expanded Family and Medical Leave.
                                           requirements for requesting leave,                      materials sufficient to support the                      (d) Notice of any opportunity to
                                           absent unusual circumstances.                           applicable tax credit have not been                   change plans or benefits must also be
                                                                                                   provided. For more information, please                given to an Employee taking Paid Sick
                                           § 826.100   Documentation of need for                   consult https://www.irs.gov/newsroom/                 Leave or Expanded Family and Medical
                                           leave.                                                  covid-19-related-tax-credits-for-                     Leave. If the Employee requests the
                                             (a) An Employee is required to                        required-paid-leave-provided-by-small-                changed coverage, the Employer must
                                           provide the Employer documentation                      and-midsize-businesses-faqs.                          provide it.
                                           containing the following information                                                                             (e) An Employee remains responsible
                                           prior to taking Paid Sick Leave under                   § 826.110    Health care coverage.                    for paying his or her portion of group
                                           the EPSLA or Expanded Family and                           (a) While an Employee is taking Paid               health plan premiums which had been
                                           Medical Leave under the EFMLEA:                         Sick Leave or Expanded Family and                     paid by the Employee prior to taking
                                             (1) Employee’s name;                                  Medical Leave, an Employer must                       Paid Sick Leave or Expanded Family
                                             (2) Date(s) for which leave is                        maintain the Employee’s coverage under                and Medical Leave. If premiums are
                                           requested;                                              any group health plan (as defined in the              raised or lowered, the Employee would
                                             (3) Qualifying reason for the leave;                  Internal Revenue Code of 1986 at 26                   be required to pay the new Employee
                                           and                                                     U.S.C. 5000(b)(1)) on the same                        premium contribution on the same
                                             (4) Oral or written statement that the                conditions as coverage would have been                terms as other Employees. The
                                           Employee is unable to work because of                   provided if the Employee had been                     Employee’s share of premiums must be
                                           the qualified reason for leave.                         continuously employed during the                      paid by the method normally used
                                             (b) To take Paid Sick Leave for a                     entire leave period. All Employers                    during any paid leave, presumably as a
                                           qualifying COVID–19 related reason                      covered by the EPSLA or the EFMLEA                    payroll deduction. If leave is unpaid, or
                                           under § 826.20(a)(1)(i), an Employee                    are subject to the requirement to                     the Employee’s pay during leave is
                                           must additionally provide the Employer                  maintain health coverage. The term                    insufficient to cover the Employee’s
                                           with the name of the government entity                  ‘‘group health plan’’ has the same                    share of the premiums, the Employer
                                           that issued the Quarantine or Isolation                 meaning as under the FMLA (see                        may obtain payment from the Employee
                                           Order.                                                  § 825.102 of this chapter). Maintenance               in accordance with § 825.210(c) of this
                                             (c) To take Paid Sick Leave for a                     of individual health insurance policies               chapter.
                                           qualifying COVID–19 related reason                      purchased by an Employee from an                         (f) An Employee may choose not to
                                           under § 826.20(a)(1)(ii) an Employee                    insurance provider, as described in                   retain group health plan coverage while
                                           must additionally provide the Employer                  § 825.209(a) of this chapter, is the                  an Employee is taking Paid Sick Leave
                                           with the name of the health care                        responsibility of the Employee.                       or Expanded Family and Medical Leave.
                                           provider who advised the Employee to                       (b) The same group health plan                     However, when an Employee returns
                                           self-quarantine due to concerns related                 benefits provided to an Employee prior                from leave, the Employee is entitled to
                                           to COVID–19.                                            to taking Paid Sick Leave or Expanded                 be reinstated on the same terms as prior
                                             (d) To take Paid Sick Leave for a                     Family and Medical Leave must be                      to taking the leave, including family or
                                           qualifying COVID–19 related reason                      maintained while an Employee is taking                dependent coverages, without any
                                           under § 826.20(a)(1)(iii) an Employee                   Paid Sick Leave or Expanded Family                    additional qualifying period, physical
                                           must additionally provide the Employer                  and Medical Leave. For example, if                    examination, exclusion of pre-existing
                                           with either:                                            family member coverage is provided to                 conditions, etc.
                                             (1) The name of the government entity                 an Employee, family member coverage                      (g) Except as required by the
                                           that issued the Quarantine or Isolation                 must be maintained while an Employee                  Consolidated Omnibus Budget
                                           Order to which the individual being                     is taking Paid Sick Leave or Expanded                 Reconciliation Act of 1986 (COBRA), an
                                           care for is subject; or                                 Family and Medical Leave. Similarly,                  Employer’s obligation to maintain
                                             (2) The name of the health care                       benefit coverage for medical care,                    health benefits while an Employee is
                                           provider who advised the individual                     surgical care, hospital care, dental care,            taking Paid Sick Leave or Expanded
                                           being cared for to self-quarantine due to               eye care, mental health counseling,                   Family and Medical Leave ceases under
                                           concerns related to COVID–19.                           substance abuse treatment, etc., must be              this section if and when the
                                             (e) To take Paid Sick Leave for a                     maintained while an Employee is taking                employment relationship would have
                                           qualifying COVID–19 related reason                      Paid Sick Leave or Expanded Family                    terminated if the Employee had not
                                           under § 826.20(a)(1)(v) or Expanded                     and Medical Leave if provided in an                   taken Paid Sick Leave or Expanded
                                           Family and Medical Leave, an Employee                   Employer’s group health plan, including               Family and Medical Leave (e.g., if the
                                           must additionally provide:                              a supplement to a group health plan,                  Employee fails to return from leave, or
                                             (1) The name of the Son or Daughter                   whether or not provided through a                     if the entitlement to leave ceases
                                           being cared for;                                        flexible spending account or other                    because an Employer closes its




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                                             (2) The name of the School, Place of                  component of a cafeteria plan.                        business).
                                           Care, or Child Care Provider that has                      (c) If an Employer provides a new
                                           closed or become unavailable; and                       health plan or benefits or changes health             § 826.120    Multiemployer plans.
                                             (3) A representation that no other                    benefits or plans while an Employee is                  (a) Paid Sick Leave. In accordance
                                           suitable person will be caring for the                  taking Paid Sick Leave or Expanded                    with its existing collective bargaining
                                           Son or Daughter during the period for                   Family and Medical Leave, the                         obligations, an Employer signatory to a


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                                           19356                Federal Register / Vol. 85, No. 66 / Monday, April 6, 2020 / Rules and Regulations

                                           multiemployer collective bargaining                        (1) An Employee is not protected from              to document and maintain such
                                           agreement may satisfy its obligations to                employment actions, such as layoffs,                  information in its records for four years.
                                           provide Paid Sick Leave by making                       that would have affected the Employee                   (b) An Employer that denies an
                                           contributions to a multiemployer fund,                  regardless of whether he or she took                  Employee’s request for Paid Sick Leave
                                           plan, or other program. Such                            leave. In order to deny restoration to                or Expanded Family and Medical Leave
                                           contributions must be based on the                      employment, an Employer must be able                  pursuant to § 826.40(b) shall document
                                           hours of Paid Sick Leave to which each                  to show that an Employee would not                    the determination by its authorized
                                           Employee is entitled under the EPSLA                    otherwise have been employed at the                   officer that it is eligible for such
                                           according to each Employee’s work                       time reinstatement is requested in order              exemption and retain such
                                           under the multi-employer collective                     to deny restoration to employment.                    documentation for four years.
                                           bargaining agreement.                                      (2) For leave taken under the                        (c) In order to claim tax credits from
                                             (b) Expanded Family and Medical                       EFMLEA, an Employer may deny job                      the Internal Revenue Service (IRS), an
                                           Leave. In accordance with its existing                  restoration to key Eligible Employees, as             Employer is advised to maintain the
                                           collective bargaining obligations, an                   defined under the FMLA (§ 825.217 of                  following records for four years:
                                           Employer signatory to a multiemployer                   this chapter), if such denial is necessary              (1) Documentation to show how the
                                           collective bargaining agreement may                     to prevent substantial and grievous                   Employer determined the amount of
                                           satisfy its obligations to provide                      economic injury to the operations of the              paid sick leave and expanded family
                                           Expanded Family and Medical Leave by                    Employer.                                             and medical leave paid to Employees
                                           making contributions to a                                  (3) An Employer who employs fewer                  that are eligible for the credit, including
                                           multiemployer fund, plan, or other                      than twenty-five Eligible Employees                   records of work, Telework and Paid Sick
                                           program. Such contributions must be                     may deny job restoration to an Eligible               Leave and Expanded Family and
                                           based on the hours of paid family and                   Employee who has taken Expanded                       Medical Leave;
                                           medical leave to which each Eligible                    Family and Medical Leave if all four of                 (2) Documentation to show how the
                                           Employee is entitled under the                          the following conditions exist:                       Employer determined the amount of
                                           EFMLEA, according to each Eligible                         (i) The Eligible Employee took leave               qualified health plan expenses that the
                                           Employee’s work under the                               to care for his or her Son or Daughter                Employer allocated to wages;
                                           multiemployer collective bargaining                                                                             (3) Copies of any completed IRS
                                                                                                   whose School or Place of Care was
                                           agreement.                                                                                                    Forms 7200 that the Employer
                                                                                                   closed, or whose Child Care Provider
                                             (c) Employee access. Any                                                                                    submitted to the IRS;
                                                                                                   was unavailable, for COVID–19 related
                                           multiemployer fund, plan, or program                                                                            (4) Copies of the completed IRS Forms
                                                                                                   reasons;
                                           under section (a) or (b) of this section                                                                      941 that the Employer submitted to the
                                           must enable or otherwise allow                             (ii) The position held by the Eligible             IRS or, for Employers that use third
                                           Employees to secure payments for Paid                   Employee when the leave commenced                     party payers to meet their employment
                                           Sick Leave or Expanded Family and                       does not exist due to economic                        tax obligations, records of information
                                           Medical Leave. If the multiemployer                     conditions or other changes in operating              provided to the third party payer
                                           fund, plan, or program does not enable                  conditions of the Employer that affect                regarding the Employer’s entitlement to
                                           or otherwise allow Employees to secure                  employment and are caused by a Public                 the credit claimed on IRS Form 941, and
                                           payments for paid leave to which they                   Health Emergency during the period of                   (5) Other documents needed to
                                           are entitled under the FFCRA based on                   leave;                                                support its request for tax credits
                                           their work under the multiemployer                         (iii) The Employer makes reasonable                pursuant to IRS applicable forms,
                                           collective bargaining agreement, the                    efforts to restore the Eligible Employee              instructions, and information for the
                                           multiemployer fund, plan, or program                    to a position equivalent to the position              procedures that must be followed to
                                           does not satisfy the requirements of the                the Eligible Employee held when the                   claim a tax credit. For more information,
                                           FFCRA.                                                  leave commenced, with equivalent                      please consult https://www.irs.gov/
                                             (d) Alternative means of compliance.                  employment benefits, pay, and other                   newsroom/covid-19-related-tax-credits-
                                           In accordance with its existing                         terms and conditions of employment;                   for-required-paid-leave-provided-by-
                                           collective bargaining obligations, an                   and                                                   small-and-midsize-businesses-faqs.
                                           Employer signatory to a multiemployer                      (iv) Where the reasonable efforts of
                                           collective bargaining agreement may                     the Employer to restore the Eligible                  § 826.150 Prohibited acts and enforcement
                                                                                                   Employee to an equivalent position fail,              under the EPSLA.
                                           satisfy its obligations to provide Paid
                                           Sick Leave under the EPSLA or                           the Employer makes reasonable efforts                    (a) Prohibited acts. An Employer is
                                           Expanded Family and Medical Leave                       to contact the Eligible Employee during               prohibited from discharging,
                                           under the EFMLEA by means other than                    a one-year period, if an equivalent                   disciplining, or discriminating against
                                           those set forth in paragraph (a) and (b)                position becomes available. The one-                  any Employee because such Employee
                                           of this section, provided such means are                year period begins on the earlier of the              took Paid Sick Leave under the EPSLA.
                                           consistent with its existing bargaining                 date the leave related to a Public Health             Likewise, an Employer is prohibited
                                           obligations and any applicable                          Emergency concludes or the date twelve                from discharging, disciplining, or
                                           collective bargaining agreement.                        weeks after the Eligible Employee’s                   discriminating against any Employee
                                                                                                   leave began.                                          because such Employee has filed any
                                           § 826.130   Return to work.                                                                                   complaint or instituted or caused to be
                                             (a) General rule. On return from Paid                 § 826.140    Recordkeeping.                           instituted any proceeding, including an
                                           Sick Leave or Expanded Family and                          (a) An Employer is required to retain              enforcement proceeding, under or
                                           Medical Leave, an Employee has a right                  all documentation provided pursuant to                related to the EPSLA, or has testified or




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                                           to be restored to the same or an                        § 826.100 for four years, regardless                  is about to testify in any such
                                           equivalent position in accordance with                  whether leave was granted or denied. If               proceeding.
                                           §§ 825.214 and 825.215 of this chapter.                 an Employee provided oral statements                     (b) Enforcement. (1) Failure to provide
                                             (b) Restoration limitations.                          to support his or her request for Paid                Paid Sick Leave. An Employer who fails
                                           Notwithstanding paragraph (a) of this                   Sick Leave or Expanded Family and                     to provide its Employee Paid Sick Leave
                                           section:                                                Medical Leave, the Employer is required               under the EPSLA is considered to have


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                                                                Federal Register / Vol. 85, No. 66 / Monday, April 6, 2020 / Rules and Regulations                                               19357

                                           failed to pay the minimum wage as                       authority set forth in section 106(d) of              section 102(d)(2)(B) of the FMLA, 29
                                           required by section 6 of the FLSA, 29                   the FMLA, 29 U.S.C. 2616(d).                          U.S.C. 2612(d)(2)(B), an Eligible
                                           U.S.C. 206, and shall be subject to the                                                                       Employee may elect to use, or an
                                           enforcement provisions set forth in                     § 826.160 Effect on other laws, employer
                                                                                                   practices, and collective bargaining                  Employer may require that an Eligible
                                           sections 16 and 17 of the FLSA, 29                      agreements.                                           Employee use, provided or accrued
                                           U.S.C. 216, 217.                                                                                              leave available to the Eligible Employee
                                                                                                      (a) No diminishment of other rights or
                                              (2) Discharge, discipline, or                                                                              for the purpose set forth in § 826.20(b)
                                                                                                   benefits. (1) An Employee’s entitlement
                                           discrimination. An Employer who                                                                               under the Employer’s policies, such as
                                                                                                   to, or actual use of, Paid Sick Leave
                                           discharges, disciplines, or discriminates                                                                     vacation or personal leave or paid time
                                                                                                   under the EPSLA is in addition to—and
                                           against an Employee in the manner                                                                             off, concurrently with Expanded Family
                                                                                                   shall not in any way diminish, reduce,
                                           described in subsection (a) is considered                                                                     and Medical Leave.
                                                                                                   or eliminate—any other right or benefit,
                                           to have violated section 15(a)(3) of the
                                                                                                   including regarding Paid Sick Leave, to                  (2) If an Eligible Employee elects, or
                                           FLSA, 29 U.S.C. 215(a)(3), and shall be
                                                                                                   which the Employee is entitled under                  an Employer requires, concurrent leave,
                                           subject to the enforcement provisions
                                                                                                   any of the following:                                 the Employer must pay the Eligible
                                           relevant to such violations set forth in
                                                                                                      (i) Another Federal, State, or local               Employee the full amount to which the
                                           sections 16 and 17 of the FLSA, 29
                                                                                                   law, except the FMLA as provided in                   Eligible Employee is entitled under the
                                           U.S.C. 216, 217.
                                                                                                   § 826.70;                                             Employer’s preexisting paid leave
                                           § 826.151 Prohibited acts and enforcement                  (ii) A collective bargaining agreement;
                                                                                                                                                         policy for the period of leave taken.
                                           under the EFMLEA.                                       or
                                                                                                      (iii) An Employer policy that existed                 (d) No creation of requirements upon
                                              (a) Prohibited acts. The prohibitions
                                           against interference with the exercise of               prior to April 1, 2020.                               end of employment. An Employer has
                                           rights, discrimination, and interference                   (2) That an Employee already used                  no obligation to provide—and an
                                           with proceedings or inquiries described                 any type of leave prior to April 1, 2020,             Employee or former Employee has no
                                           in the FMLA, 29 U.S.C. 2615, apply to                   for reasons related to COVID–19 or                    right or entitlement to receive—
                                           Employers with respect to Eligible                      otherwise, shall not be grounds for his               financial compensation or other
                                           Employees taking, or attempting to take,                or her Employer to deny him or her Paid               reimbursement for unused Paid Sick
                                           leave under the EFMLEA.                                 Sick Leave and Expanded Family and                    Leave or Expanded Family and Medical
                                              (b) Enforcement. An Employer who                     Medical Leave or for the Employer to                  Leave upon the Employee’s termination,
                                           commits a prohibited act described in                   delay or postpone the Employee’s use of               resignation, retirement, or any other
                                           paragraph (a) of this section shall be                  Paid Sick Leave and Expanded Family                   separation from employment.
                                           subject to the enforcement provisions                   and Medical Leave. The foregoing is
                                                                                                   subject to the exception of FMLA leave                   (e) No creation of requirements upon
                                           set forth in section 107 of the FMLA, 29                                                                      expiration. An Employer has no
                                           U.S.C. 2617, and § 825.400 of this                      as provided in § 826.70. An Employer
                                                                                                   shall permit an Employee to                           obligation to provide—and an Employee
                                           chapter, except that an Eligible                                                                              or former Employee has no right or
                                           Employee may file a private action to                   immediately use the Paid Sick Leave
                                                                                                   and Expanded Family and Medical                       entitlement to receive—financial
                                           enforce the EFMLEA only if the                                                                                compensation or other reimbursement
                                           Employer is otherwise subject to the                    Leave to which he or she is entitled
                                                                                                   under the EPSLA and the EFMLEA.                       for unused Paid Sick Leave or Expanded
                                           FMLA in the absence of EFMLEA.
                                                                                                   However, no Employer is obligated or                  Family and Medical Leave upon the
                                           § 826.152 Filing a complaint with the                   required to provide, and no Employee                  expiration of the FFCRA on December
                                           Federal Government.                                     has a right or entitlement to receive, any            31, 2020.
                                              A complaint alleging any violation of                retroactive reimbursement or financial                   (f) One time use. Any person is
                                           the EPSLA and/or the EFMLEA may be                      compensation through Paid Sick Leave                  limited to a total of 80 hours Paid Sick
                                           filed in person, by mail, or by                         or Expanded Family and Medical Leave                  Leave. An Employee who has taken all
                                           telephone, with the Wage and Hour                       for any unpaid or partially paid leave                such leave and then changes Employers
                                           Division, U.S. Department of Labor,                     taken prior to April 1, 2020, even if such
                                                                                                                                                         is not entitled to additional Paid Sick
                                           including at any local office of the Wage               leave was taken for COVID–19-reated
                                                                                                                                                         Leave from his or her new Employer. An
                                           and Hour Division. No particular form                   reasons.
                                                                                                      (b) Sequencing of Paid Sick Leave. (1)             Employee who has taken some, but
                                           of complaint is required, except that a
                                                                                                   An Employee may first use Paid Sick                   fewer than 80 hours of Paid Sick Leave,
                                           complaint must be in writing and
                                                                                                   Leave before using any other leave to                 and then changes Employers is entitled
                                           should include a full statement of the
                                           acts and/or omissions, with pertinent                   which he or she is entitled by any:                   only to the remaining portion of such
                                           dates, that are believed to constitute the                 (i) Other Federal, State, or local law;            leave from his or her new Employer and
                                           violation.                                                 (ii) Collective bargaining agreement;              only if his or her new Employer is
                                                                                                   or                                                    covered by the Emergency Paid Sick
                                           § 826.153 Investigative authority of the                   (iii) Employer policy that existed                 Leave Act. Such an Employee’s Paid
                                           Secretary.                                              prior to April 1, 2020.                               Sick Leave would expire upon reaching
                                             (a) Investigative authority under the                    (2) No Employer may require, coerce,               80 hours of Paid Sick Leave total,
                                           EPSLA. For purposes of the EPSLA, the                   or unduly influence any Employee to                   regardless of the Employer providing it,
                                           Secretary has the investigative authority               first use any other paid leave to which               or when the Employee reaches the
                                           and subpoena authority set forth in                     the Employee is entitled before the                   number of hours of Paid Sick Leave to
                                           sections 9 and 11 of the FLSA, 29 U.S.C.                Employee uses Paid Sick Leave. Nor                    which he or she is entitled based on a




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                                           209, 211.                                               may an Employer require, coerce, or                   part-time schedule with the new
                                             (b) Investigative authority under the                 unduly influence an Employee to use                   Employer.
                                           EFMLEA. For purposes of EFMLEA, the                     any source or type of unpaid leave prior
                                                                                                                                                         [FR Doc. 2020–07237 Filed 4–2–20; 8:45 am]
                                           Secretary has the investigative authority               to taking Paid Sick Leave.
                                           set forth in section 106(a) of the FMLA,                   (c) Sequencing of Expanded Family                  BILLING CODE 4510–27–P

                                           29 U.S.C. 2616(a), and the subpoena                     and Medical Leave. (1) Consistent with


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