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In-Depth: COVID-19 – New Employer Obligations & Considerations

Supplement to COVID-19 – New Employer Obligations & Considerations (Barack Ferrazzano Client Alert, March 2020).

Paid sick leave is paid at the employee’s regular rate, but is not required to exceed: $511 per day and $5,110 in the aggregate for a use described in paragraph (1), (2), or (3); and $200 per day and $2,000 in the aggregate for a use described in paragraph (4), (5), or (6).

The new paid sick leave law is enforced by the Department of Labor and has the Fair Labor Standards Act remedies. This means that there are risks of litigation and liabilities well beyond the cost of the paid sick leave.

Employers are also given additional payroll credits for group health plan costs for, and the 1.45% Medicare payroll tax on wages paid to, employees on sick leave or family leave. In addition, similar credits apply to self-employed individuals.

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