An article by Leah M. Farmer and Courtney M Lynch of Kilpatrick Townsend & Stockton LLP lays out in clear detail the obligations small construction business owners have to their employees if they should be exposed to or contract COVID-19. Under the requirements of the Families First Coronavirus Relief Act (FFCRA), until December 31, 2020 when the legislation expires if it is not renewed by Congress. The FFCRA applies to small construction companies with less than 50 employees.
Under the FFCRA, employees are eligible for two weeks (up to 80 hours) of paid sick leave at their regular rate of pay if they are unable to work because they must quarantine due to exposure to an infected person, or if they are experiencing symptoms of COVID-19 and must seek medical help. Additionally, employees are eligible for paid leave at two-thirds their rate if they have to leave work to care for someone who must quarantine. Some employees may also be eligible for up to 10 weeks of family leave at two-thirds their pay rate id they need to care for a child whose school has closed or whose care providers is unable to work for reasons related to COVID-19.The employer is obligated to pay this leave, but the expense becomes a 100% refundable tax credit to the business.
To learn more about the specific circumstances when employees are eligible for paid leave and to learn about the employers obligations, read more.
