On March 24, 2020, Andrea M. Kirshenbaum and James R. Malone, Jr. presented on the Pennsylvania Restaurant & Lodging Association (PRLA) webinar, "Families First Act & The Hospitality Industry," at 12:00 pm ET.
Ms. Kirshenbaum reviewed employment specific insights for employers related to the Families First Coronavirus Response Act (the Act) passed by Congress and signed into law by President Trump on March 19, 2020. Her analysis included:
What the Act means for employers broadly.
The two core components of the Act, the Emergency Family and Medical Leave Expansion Act and The Emergency Paid Sick Leave Act, and how each impacts current law, including FMLA and ADA.
Recommendations for employers in responding to the Act.
Mr. Malone examined the employment tax impact of the Act, including:
Employment taxes owed/not owed for employees on leave under the Act.
The Act's impact on FICA withholding
Related tax credits available for employers under the Act.