Families First Coronavirus Response Act (FFCRA)

The Families First Coronavirus Response Act (FFCRA) was signed into law on March 18, 2020 and required certain employers to provide their employees with paid sick leave or expanded family and medical leave for specified reasons related to COVID-19. 


FFCRA Leave Requirements Expired Dec. 31, 2020

The requirement that employers provide paid sick leave and expanded family and medical leave under the Families First Coronavirus Response Act (FFCRA) expired on Dec. 31, 2020. Please visit the Wage and Hour Division’s FFCRA Questions and Answers page to learn more about workers’ and employers’ rights and responsibilities after this date.

In summary, FFCRA mandatory provisions were not extended, so employers are not required to provide paid leave under the FFCRA after December 31, 2020. However, the relief package (Consolidated Appropriations Act (CAA), 2021) extends the FFCRA tax credit, which reimburses employers for the cost of providing FFCRA leave, through March 31, 2021.

If a covered employer chooses to offer leave:

  • Tax credits are available as they were before
  • Employers still need to follow all of the provisions of the original FFCRA, including documentation requirements and job protection
  • Limits on dollars and hours were not increased with the CAA, so be careful to watch that they are not exceeded with the reset of the new year
  • The same earnings codes from 2020 may be used in isolved for 2021


Following are a list of resources specific to FFCRA:


Additional Resources: