- Extends the FFCRA paid sick time and paid family leave credits from March 31, 2021 through September 30, 2021.
- Increases the amount of wages for which an employer may claim the paid family leave credit in a year from $10,000 to $12,000 per employee.
- Provides that paid sick and paid family leave credits may each be increased by the employer’s share of Social Security tax (6.2%) and employer’s share of Medicare tax (1.45%) on qualified leave wages.
- The paid leave credits will be allowed for leave that is due to a COVID-19 vaccination.
- Resets the 10-day limitation on the maximum number of days for which an employer can claim the paid sick leave credit with respect to wages paid to an employee. The old 10-day limitation ran from the start of the credits in 2020 through March 31, 2021.
