[20200402]IF11487_《家庭第一冠状病毒应对法案》休假条款.pdf

https:/crsreports.congress.gov April 2, 2020The Families First Coronavirus Response Act Leave ProvisionsThis In Focus examines the Families First Coronavirus Response Act (FFCRA; P.L. 116-127) leave provisions, as amended by the CARES Act (P.L. 116-136), and regulations published by the Department of Labor (DOL) on April 1, 2020. The FFCRA created two new and temporary leave benefits for eligible employees: (1) emergency Family and Medical Leave Act (FMLA) leave to care for the employees minor child whose school or place of care is closed, or whose care provider is unavailable due to the Coronavirus Disease 2019 (COVID-19) public health emergency (such leave is paid leave after an initial 10 days of unpaid leave), and (2) paid sick leave for certain COVID-19 related needs. The FFCRA included tax credit provisions to help employers (including the self-employed) cover costs related to paid leave. Both paid leave benefits took effect on April 1, 2020, and apply to leave between April 1, 2020 and December 31, 2020. Division CThe Emergency Family and Medical Leave Expansion Act The Emergency Family and Medical Leave Expansion Act (FFCRA, Division C) amended the FMLA to allow eligible e