The New York State and federal governments have enacted laws to provide leave to employees affected by the novel coronavirus (COVID-19).
New York's Paid Sick Time Plan
Effective March 18, 2020, New York’s Paid Sick Time Plan requires covered employers to provide paid and/or unpaid leave to every employee who is subject to a mandatory or precautionary order of quarantine or isolation issued by New York State or a governmental entity duly authorized to issue such order due to COVID-19.
New York's Paid Sick Time Plan has the following mandates:
- Employers with 10 or fewer employees and less than $1 million in revenue in the previous tax year must provide:
- Unpaid sick leave until the termination of any order of quarantine or isolation.
- Job protection for the duration of the quarantine order.
- Compensation for the remainder of the quarantine through the employer's existing New York Paid Family Leave (PFL) and disability policy up to $2,884.62 per week.
- Employers with 10 or fewer employees and $1 million or more in revenue in the previous tax year must provide:
- At least five (5) days of paid sick leave and unpaid leave until the termination of any order of quarantine or isolation.
- Job protection for the duration of the quarantine order.
- Compensation for the remainder of the quarantine through the employer's existing PFL and disability policy up to $2,884.62 per week.
- All employers with 11 – 99 employees must provide:
- At least five (5) days of paid sick leave and unpaid leave until the termination of any order of quarantine or isolation.
- Job protection for the duration of the quarantine order.
- Compensation for the remainder of the quarantine through the employer's existing PFL and disability policy up to $2,884.62 per week.
- Employers with 100 or more employees must provide:
- At least 14 days of paid sick leave during any order of quarantine or isolation.
- Job protection for the duration of the quarantine order.
- All public employers, regardless of the number of employees, must provide:
- At least 14 days of paid sick leave during any order of quarantine or isolation.
- Job protection for the duration of the quarantine order.
The benefits under New York's Paid Sick Time Plan must run concurrently with any federal COVID-19 benefits. To the extent employers are also covered under the federal government's Families First Coronavirus Response Act (FFCRA), their employees can receive benefits in an amount equal to the difference between sick leave available under New York's Paid Sick Time Plan and the sick leave available under the FFCRA.
The federal government's FFCRA
Effective no later than April 2, 2020, FFCRA requires covered employers to provide paid leave to an employee unable to work or telework who:
1. is subject to a federal, state, or local quarantine or isolation order related to COVID-19;
2. has been advised by a health care provider to self-quarantine related to COVID-19;
3. is experiencing COVID-19 symptoms and is seeking a medical diagnosis;
4. is caring for an individual subject to an order described in (1) or self-quarantine as described in (2);
5. is caring for a child whose school or place of care is closed (or child care provider is unavailable) for reasons related to COVID-19; or
6. is experiencing any other substantially-similar condition specified by the Secretary of Health and Human Services, in consultation with the Secretaries of Labor and Treasury.
Leave Under the FFCRA
| Reasons for Leave | Length of Leave | Amount Paid |
| Reason 1 |
Full-time employees: 80 hours Part-time employees: the number of hours worked on average over a two-week period |
Regular rate or the applicable minimum wage, whichever is higher, up to $511 per day and $5,110 in the aggregate (over a 2-week period) |
| Reason 2 |
Full-time employees: 80 hours Part-time employees: the number of hours worked on average over a two-week period |
Regular rate or the applicable minimum wage, whichever is higher, up to $511 per day and $5,110 in the aggregate (over a 2-week period) |
| Reason 3 |
Full-time employees: 80 hours Part-time employees: the number of hours worked on average over a two-week period |
Regular rate or the applicable minimum wage, whichever is higher, up to $511 per day and $5,110 in the aggregate (over a 2-week period) |
| Reason 4 |
Full-time employees: 80 hours Part-time employees: the number of hours worked on average over a two-week period |
2/3 regular rate or 2/3 the applicable minimum wage, whichever is higher, up to $200 per day and $2,000 in the aggregate (over a 2-week period) |
| Reason 5 |
Full-time employees: 12 weeks of leave at 40 hours a week Part-time employees: The number of hours that the employee is normally scheduled to work over a 12-week period |
2/3 regular rate or 2/3 the applicable minimum wage, whichever is higher, up to $200 per day and $12,000 in the aggregate (over a 12-week period that includes two weeks of paid sick leave followed by up to 10 weeks of paid expanded family and medical leave) |
| Reason 6 |
Full-time employees: 80 hours Part-time employees: the number of hours worked on average over a two-week period |
2/3 regular rate or 2/3 the applicable minimum wage, whichever is higher, up to $200 per day and $2,000 in the aggregate (over a 2-week period) |
Covered employers include certain public employers and private employers with fewer than 500 employees. Because most employees of the federal government are covered by Title II of the Family and Medical Leave Act, which was not amended by the FFCRA, they are not covered by the expanded family and medical leave provisions of the FFCRA but are covered by the paid sick leave provisions. Employers with fewer than 50 employees may qualify for an exemption from the requirement to provide leave due to school closings or child care unavailability if the leave requirements would jeopardize the viability of the business as a going concern.
Covered employers qualify for dollar-for-dollar reimbursement through tax credits for all qualifying wages paid under the FFCRA. Qualifying wages are those paid to an employee who takes leave under the Act for a qualifying reason, up to the appropriate per diem and aggregate payment caps. Applicable tax credits also extend to amounts paid or incurred to maintain health insurance coverage.
To learn more about how these laws affect your business, please contact CCB Law.