We shouldn’t expect that the Government to ever establish a program without requiring paperwork. So this post concerns exactly that: the paperwork or documentation required to comply with the requirements of the Families First Coronavirus Response Act (FFCRA or Families First Act), as required by the temporary regulations issued by the U.S. Department of Labor (DOL) on April 1, 2020 and as modified on April 9, 2020.

As discussed previously, the Families First Coronavirus Response Act (Famlies First Act) requires employers to provide paid sick leave and expanded Family Medical Leave Act (FMLA) time. However, the act provided that the Secretary of Labor could exempt small businesses with fewer than 50 employees when the imposition of these requirements would jeopardize the viability of the business. In my earlier blog posts, I noted that lawyers were unable to identify the criteria for the exemption because the Department of Labor had not yet identified them. Notably, we anticipated regulations from the Department of Labor. However, as of this morning, we have informal “FAQ” guidance on the Department’s website that does give some clarity to the situation.

In a guidance document issued on its website, the IRS announced that small and midsize employers can begin taking advantage of two new refundable payroll tax credits, designed to immediately and fully reimburse them, dollar-for-dollar, for the cost of providing Coronavirus-related leave to their employees.