Employees may be eligible for both types of leave, but only for a total of twelve weeks of paid leave. They may take both paid sick leave and expanded family and medical leave to care for a child whose school or place of care is closed, or child care provider is unavailable, due to COVID-19 related reasons. The Emergency Paid Sick Leave Act provides for an initial two weeks of paid leave. This period thus covers the first ten workdays of expanded family and medical leave, which are otherwise unpaid under the Emergency and Family Medical Leave Expansion Act unless the employee elects to use existing vacation, personal, or medical or sick leave under the company’s policy. After the first ten workdays have elapsed, the employee will receive 2/3 of their regular rate of pay for the hours s/he would have been scheduled to work in the subsequent ten weeks under the Emergency and Family Medical Leave Expansion Act.
Additionally, if an employee takes expanded family and medical leave, you must require them to provide you with documentation that supports the reason for taking this leave. This may include a notice that has been posted on a school, daycare, or government website, published in a newspaper, or an email notification sent by the school district, child care provider, etc. You should retain these documents for your records if you plan to claim a tax credit under FFCRA.