What employers should know about new COVID-related leave rules

On March 11, 2021, the American Rescue Plan Act of 2021 provided that employers may once again voluntarily extend Emergency Paid Sick Leave (EPSL) and Emergency Family and Medical Leave Expansion Act (EFMLEA) provisions of the Families First Coronavirus Response Act (FFCRA) to employees and receive those tax credits. This time the extension runs through Sept. 30, 2021, and further modifies the benefits that employees may receive if employers decide to voluntarily extend the benefits effective April 1, 2021.