31 March Comparing the 2021 Paid Leave Options for California Employers

(1) Caring for Yourself:
The covered employee is subject to quarantine or isolation period related to COVID-19, has been advised by a healthcare provider to quarantine, or is experiencing COVID-19 related symptoms and seeking a medical diagnosis.

(2) Caring for a Family Member: The covered employee is caring for a family member subject to a COVID-19 quarantine or isolation period or has been advised by a healthcare provider to quarantine due to COVID-19, or is caring for a child whose school or place of care is closed or unavailable due to COVID-19 on the premises. 

(3) Vaccine-Related: The covered employee is attending a vaccine appointment or cannot work or telework due to vaccine-related symptoms

March 2021 stimulus bill expanded leave to include leave taken when an employee is:

(1) Obtaining a COVID-19 vaccine

(2) Recovering from any illness or condition related to the COVID-19 vaccine

(3) Seeking or awaiting the results of a COVID-19 diagnosis or test after exposure

March 2021 stimulus bill expanded leave to include leave taken when an employee's family is:

(1) Obtaining a COVID-19 vaccine

(2) Recovering from any illness or condition related to the COVID-19 vaccine

(3) Seeking or awaiting the results of a COVID-19 diagnosis or test after exposure

Effective April 1, EFMLA has also been expanded to include the 6 original EPSL qualifying reasons, listed below.

N/A

(1) The employee is under a Federal, State, or local quarantine or isolation order related to COVID-19;

(2) The employee has been advised by a health care provider to self-quarantine due to concerns related to COVID-19;

(3) The employee is experiencing symptoms of COVID-19 and seeking a medical diagnosis;

(4) The employee is caring for an individual who is subject to a Federal, State, or local quarantine or isolation order related to COVID-19, or has been advised by a health care provider to self-quarantine due to concerns related to COVID-19;

(5) The employee is caring for the child of such employee if the school or place of care of the child has been closed, or the child care provider of such child is unavailable, due to COVID–19 precautions;

(6) The employee is experiencing any other substantially similar condition specified by the U.S. Department of Health and Human Services.

Original reasons established by FFCRA:

(1) Unable to work or work remotely due to caring for the employee’s minor child (under 18) because of a school or care provider closure due to a public emergency

Employers/ Hiring Entities Covered 

Full-time Employees: 80 hours 

Part-time Employees:

• Fixed weekly schedule - number of hours employee is normally scheduled to work
• Variable schedule - 14x the average number of hours worked per day over last 6 months

Additional bank of 80 hours (10 days) available April 1 - September 30, 2021

Employees are entitled to new bank of 80 hours even if they previously exhausted their paid sick leave entitlement.

Part-time Employees:

• Fixed weekly schedule - number of hours employee is normally scheduled to work
• Variable schedule - 14x the average number of hours worked per day over last 6 months

A full-time employee can receive 12 weeks at 2/3 their regular rate of pay, or up to $200 per day.

The mandatory 10-day unpaid waiting period has been removed as of April 1.

It is unclear whether the 12 weeks of EFMLA is a new bank of hours if an employee has previously exhausted their EFMLA entitlement. 

Non- exempt employees: Highest of the following for each hour of leave: regular rate of pay for pay period in which leave was taken, average pay over the last 90 days, State minimum wage, or local minimum wage, not to exceed $511 per day and $5,110 in total.

Exempt employees: paid at the same rate as other paid leave

Caps paid sick leave wages at $511 per day and $5,110 total per employee unless the reason is to care for somebody else or a substantially similar condition ($200/day $2,000 total).

Reasons 1, 2, 3 above - up to 80 hours (2 weeks) at regular rate of pay.

Reasons 4, 5, 6 above - up to 80 hours (2 weeks) at 2/3 the employees regular rate of pay. 

A full-time employee is required to receive 2/3 their regular rate of pay for 12 total weeks of leave.

Limits pay to $200 per day and $12,000 total per employee.

January 1, 2021 - September 30, 2021

The requirement to provide leave is effective March 29, 2021 and retroactive to January 1, 2021

Payroll tax credit is available starting April 1, 2021 and until September 30, 2021. 

Payroll tax credit is available starting April 1, 2021 and until September 30, 2021. 

• Child, including a biological, adopted, or foster child, stepchild, legal ward, or a child to whom the employee stands in loco parentis.
• Biological, adoptive, or foster parent, stepparent, or legal guardian of an employee or the employee’s spouse or registered domestic partner, or a person who stood in loco parentis when the employee was a minor child.
• Spouse
• Registered domestic partner
• Grandparent
• Grandchild
• Sibling

N/A 

• Child, including a biological, adopted, or foster child, stepchild, legal ward, or a child to whom the employee stands in loco parentis.

• Biological, adoptive, or foster parent, stepparent, or legal guardian of an employee or the employee’s spouse or registered domestic partner, or a person who stood in loco parentis when the employee was a minor child.
• Spouse
• Registered domestic partner
• Grandparent
• Grandchild
• Sibling

No tax credits available. 

Yes, the Eligible Employer is entitled to refundable tax credits equal to 100% of the wages paid for qualified sick leave.

Payroll tax credit has been continued through September 30, 2021 for employers who voluntarily provide EPSL leave. 

Yes, payroll tax credit available to offset up to $200 per day and $12,000 total per employee.