When the American Rescue Plan Act (APRA) was signed into law in March 2021, several tax credits became available to incentivize employers to offer additional COVID-19-related benefits to their employees.

Between April 1 and September 30, 2021, employers could offer employees the following in exchange for a tax credit when the proper criteria were met:

  • Up to ten days (80 hours) of additional emergency paid sick leave (EPSL)
  • Up to twelve weeks of paid emergency family and medical leave (EFML) for qualified COVID-related leave

September 30, 2021 has come and gone, and the leave mandates have expired.

So, what COVID-related time off options can you provide to sick employees?

  • Your team can use the existing paid time off (PTO) benefits you offer. For example, vacation or sick leave.
  • If they’ve exhausted vacation and sick time, some companies have voluntarily increased the number of hours in their paid leave policies.
  • Some companies allow employees to borrow from future PTO time allotments.
  • Once existing paid leave benefits have been exhausted, unpaid leave is the alternative.

Since the federal paid leave provisions are no longer in place, options are limited. Take some time to weigh your options and make the best and most realistic decision for you, your business, and your employees. Feel free to contact your Adams Brown advisor if you have questions.