Families First Coronavirus Response Act

  • The Families First Coronavirus Response Act (FFCRA) provides expansions to Paid Sick Leave under the 
    Expanded Family and Medical Leave (EFMLA)
    and
    Emergency Paid Sick Leave (EPSL)
    for COVID-19 related reasons.
  • The FFCRA provides eligible businesses with a refundable payroll tax credit that reimburses them dollar-for-dollar for the cost of providing coronavirus-related leave to their employees.
  • The credit can be applied against any 941 liabilities, including employee-paid and employer-paid Social Security and Medicare taxes, in addition to Federal Withholding.

Eligibility