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COVID-19 Supplemental Paid Sick Leave

In response to the COVID-19 pandemic, the federal and state governments passed a series of laws providing leave benefits to employees for COVID-19-related reasons. The FFCRA expired on December 31, 2020. However, on December 27, 2020, the federal Consolidated Appropriations Act extended the ability of employers to claim reimbursement tax credits for providing leave under the FFCRA up through March 31, 2021. On March 11, 2021, the American Rescue Plan Act further extended the FFCRA tax credits from April 1, 2021 to September 30, 2021. This means that while the FFCRA leave mandates have expired, employers may choose to voluntarily provide employees with leave under the FFCRA and claim reimbursement tax credits for doing so through September 30, 2021.

2022 COVID-19 Supplemental COVID-19 Paid Sick Leave

New! Effective September 30, 2022, COVID-19 supplemental paid sick leave (SPSL) has been extended through the end of 2022 and now provides relief to small businesses incurring the costs of such leave through California Small Business and Nonprofit COVID-19 Relief Grant Program within the Governor’s Office of Business and Economic Development (GO-Biz).

Senate Bill 114 ("SB 114") requires that covered employers of 26 or more employees expand supplemental paid sick leave for employees' COVID-19-related absences until September 30, 2022.