Employers can grant paid leave for COVID-19 员工/雇主的新COVID-19救济

https://www.irs.gov/newsroom/treasury-irs-and-labor-announce-plan-to-implement-coronavirus-related-paid-leave-for-workers-and-tax-credits-for-small-and-midsize-businesses-to-swiftly-recover-the-cost-of-providing-coronavirus

Under the Families First Coronavirus Response Act, employers can grant paid leave for an employee to take care of their health needs related to COVID -19 or to care for their family members. This relief helps ensure employees are not forced to choose between being paid or staying home to care for themselves, a child or other family member.

In addition to the relief for employees, businesses can claim two new refundable payroll tax credits for granting paid leave to their employees. The paid sick leave credit and paid family leave credit are available for eligible employers who pay qualified sick leave wages and/or qualified family leave wages from April 1, 2020 through December 31, 2020, and who have fewer than 500 employees.

The paid sick leave credit and the paid family leave credit will immediately and fully reimburse employers for the cost of providing COVID-19 related leave to their employees.

Here is what employees need to know about paid leave under the CARES Act.

Paid sick leave for workers
An employer can allow  a full-time employee up to 80 hours of paid sick leave.  A part-time employee may be allowed paid sick leave for the number of hours the employee works over a two-week period, if the employee is unable to work or telework because they are:

  • Subject to federal, state, or local quarantine or isolation orders related to COVID-19
  • Advised by a health care provider to self-quarantine due to COVID-19
  • Experiencing COVID-19 symptoms and are seeking a medical diagnosis
  • Caring for a person subject to federal, state, or local quarantine orders related to COVID-19 or has been advised to self-quarantine
  • Caring for a child whose school or place of care is closed or care provider is unavailable for reasons related to COVID-19
  • Experiencing any other substantially similar condition

Employers pay the benefits at 100% of employee’s regular pay up to $511 per day and $5,110 in total for the care of employee’s own health.

For the care of an employee’s family members, employers pay benefits at two-thirds of the employee’s regular pay up to $200 per day and $2,000 total.

Paid family leave to care for child
An employer can give up to 10 weeks of paid family leave at two-thirds their regular pay for up to $200 per day and $10,000 total if the employee is unable to work or telework because they’re caring for a child whose:

  • School or place of care is closed due to COVID-19
  • Childcare provider is unavailable due to COVID-19

With two weeks of paid sick leave and 10 weeks of paid family leave combined, an employee could receive up to a total of 12 weeks up to $12,000 of paid leave to care for a child.

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根据《家庭首次冠状病毒应对法》,雇主可以准许带薪休假,以照顾雇员与COVID -19有关的健康需要或照顾其家人。这种减免措施有助于确保员工不会被迫在有偿工作或留在家中照顾自己,孩子或其他家庭成员之间进行选择。

除了为员工提供救济外,企业还可以申请两个新的可退还工资税税收抵免,以准予员工带薪休假。带薪病假信贷和带薪家庭假信贷适用于在2020年4月1日至2020年12月31日期间支付合格病假工资和/或合格家庭假工资的合格雇主,并且雇员少于500人。

带薪病假信贷和带薪家庭假信贷将立即向雇主偿还向其雇员提供与COVID-19相关的假期的费用。

这是员工根据《 CARES法案》需要了解的带薪休假。

职工带薪病假
雇主可以允许全职雇员最多享受80个小时的带薪病假。如果兼职雇员因以下原因而无法工作或从事远程工作,则可以允许其在两周的工作时间内享受带薪病假:

遵守与COVID-19相关的联邦,州或当地隔离或隔离令
由于COVID-19,医疗保健提供者建议自行隔离出现COVID-19症状并正在寻求医学诊断照顾受制于与COVID-19相关的联邦,州或当地检疫命令的人,或被建议自检出于与COVID-19相关的原因,照顾孩子的学校或护理场所关闭或无法提供护理的孩子遇到任何其他基本相似的情况
雇主以员工正常工资的100%支付津贴,每天最高为511美元,总计5110美元,用于员工自身的健康护理。

为了照顾雇员的家庭成员,雇主支付的津贴为雇员正常工资的三分之二,每天不超过200美元,共计2,000美元。

带薪家庭假,照顾孩子
雇主最多可以放假10周的带薪家事假,是其正常工资的三分之二,每天最多20​​0美元,如果该雇员因为照顾一个孩子而不能工作或远程工作,则总计10,000美元。

由于COVID-19,学校或医疗机构已关闭, 由于COVID-19,无法提供托儿服务, 加上两周的带薪病假和十周的带薪家庭假,雇员最多可以享受12周的带薪休假,最高可达12,000美元。