DOL Releases New Guidance in Response to School Reopening Plans, Sept. 10, 2020

The DOL has released additional FAQ on how a school's reopening plans might impact employees' right to paid leave under the Families First Coronavirus Response Act (FFCRA). The IRS examined various scenarios and provided clarification on each. If the child's school remains closed to in-person instruction (so that only remote learning is offered), the employee has a qualifying reason to take FFCRA leave. If the school offers a hybrid program, so that students attend school in-person on certain days and receive remote instruction on other days, employees have a qualifying reason, but only with respect to the days that their children are not eligible for in-person instruction. If it is completely up to the family whether to send the child to school every day or keep the child home for remote instruction, the employee does not have a qualifying FFCRA leave reason. This is true regardless of whether the family keeps the child home out of fear of contracting COVID-19. For more information on the availability of FFCRA leave, visit Tax Facts Online.