The Families First Coronavirus Response Act (FFCRA) created two new benefits: Emergency Family and Medical Leave (EFMLA) and Emergency Paid Sick Leave (EPSL).

We have prepared forms for employers to utilize relative to both, including request forms (to be prepared by an employee requesting leave) and notice forms (to be provided by the employer in response to an employee’s request for leave):





Employers, please note that the EFMLA request form has a selection for you to make before providing the form to an employee. And the forms are subject to change as new guidance and regulations are published.

The FFCRA pays for these benefits via fully refundable tax credits. The IRS provides more details on the tax credit here. Eligible employers claiming tax credits must retain records and documentation related to and supporting each employee’s leave to substantiate a claim for the credits, and complete the Employer's Quarterly Federal Tax Return (Form 941) and Advance Payment of Employer Credits Due To COVID-19 (Form 7200), and any other applicable filings made to the IRS requesting the credit.