One of the most frequently asked questions we get at FUBA from our small business members is whether they have to provide paid time off from work to employees dealing with COVID. The answer is no.
In 2020, employees were entitled to two weeks (up to 10 weeks in certain circumstances) of paid leave if they had COVID or if they were caring for someone with COVID. However, the obligation to provide this paid COVID leave ended on December 31, 2020.
Employers who chose to give paid leave for employees dealing with COVID from January 1, 2021 to September 30, 2021 can receive tax credits for any paid leave the employer voluntarily provided. The IRS has more information about claiming these tax credits here.
Businesses with 50 or more employees may be required to provide unpaid leave to employees under the Family & Medical Leave Act (FMLA). More information on COVID and the FMLA is here.