The Families First Coronavirus Response Act (FFCRA) is a temporary rule that mandates certain employers to provide paid sick leave for employees affected by the coronavirus. Employers may be reimbursed for the required leave through tax credits and Social Security tax exemptions.
This rule applies to public and private businesses with fewer than 500 employees. Eligibility requirements and provisions may vary for small businesses with fewer than 50 employees.
The act was the first in a series of stimulus packages that address the economic effects of the coronavirus. The Department of Labor is enforcing the rule. Currently, the rule is effective from April 1, 2020, to December 31, 2020.