Navigating COVID-19: Impact of FFCRA and CARES Act on Nonprofit Operations April 17, 2020
Webinar Goals • Provide information on the Families First Coronavirus Relief Act (FFCRA) and Coronavirus Aid, Relief, and Economic Security Act (CARES) and the impact it could have on your nonprofit operations. Provide additional resources • Sarah Pinder Engagement Director • Gather feedback from nonprofits 2
DISCLAIM AIMER: ER: Our ur BEST un unde dersta tand ndin ing g as as of this is momen ment t in in tim ime Pres esen enti ting g gu guid idance e NOT leg egal or fin inancia ial adv dvic ice You u shoul uld d mak ake e al all de decis isio ions ns af after er consulti nsulting ng your ur attorn rney y and d CPA. MNA staf aff f ar are e NOT lawyers or CPA’s 3
Agenda Message from MNA’s President and CEO • • Emergency Paid Sick Leave • Family Medical Leave Expansion • Expanded Unemployment Benefits • Additional Resources and FAQ’s 4
Donna Murray-Brown President and CEO 5
MNA’s Framework for Responding to COVID -19 • Resp sponse onse (Imm mmedia diate e and Ongoin oing) g) • Providing resources, gathering feedback • Relief lief (Next xt 3 t to 6 m months ths) • Understanding and advocating for nonprofit needs • Recover ery (Ong ngoin oing) g) • Connecting nonprofits to or providing supports identified during relief phase • Reform orm (6 months nths and beyond) d) Advocating for legislative and regulatory changes • 6
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Presenter: Bob Weins 8
Navigat gating ing the Covid id-19 Progr grams ams Paycheck MI Small Emergency Expanded Employee Delay of Small Bus Expanded Protection EIDL/EEIG Business Paid Unemploymt Retention Employ Tax Debt Relief FMLA Program Relief Sick Leave Insurance Tax Credit Pmts Elective Elective NA Closed Mandatory Mandatory Mandatory* Elective Elective * Non-profits can opt-out of UIA insurance coverage 9
Navigati gating ng Covid id-19 – Impact act of FFCRA RA and CARE RES S Act Famil ily First st Coron onavirus virus Respo sponse nse Act (FFCR FCRA) A) Emergency gency Pa Paid Sick Leave Family ily Medica ical Leave e Expan ansi sion on EFFECTIVE DATE 4/1/2020 TO 12/31/2020 COVERED 500 or fewer employee (full, part-time, on leave and day laborers working in the US) at the time the sick leave is being taken EMPLOYERS COVERED - All - On payroll for 30 days no required minimum (can be non-consecutive) EMPLOYEES days/hours of previous work history - Unable to telework DURATION OF - 2 Weeks (80 hour maximum) - 12 Weeks LEAVE Full-Time: Hours normally scheduled for the week. HOURS PAID (Sick Pay has 80/hour maximum) Part-Time: Ave number of hours worked in prior 6 months 10
Navigati gating ng Covid id-19 – Impact act of FFCRA RA and CARE RES S Act Emergency gency Pa Paid Sick Leave Family ily Medica ical Leave e Expan ansi sion on QUALIFYING Covi vid-19 9 Health alth Relat lated ed Reas easons: 1. Gov't quarantine or isolation REASONS FOR order*; LEAVE 2. Health care provider advised self- quarantine; and, 3. Experiencing Covid-19 symptoms and seeking medical diagnosis. Covi vid-19 Care-Rela elated ed Reaso asons: s: 4. Caring for an individual in isolation/quarantine described in (1) or (2) above; 5. Caring for a child whose school or - Caring for a child whose school or place place of care is closed/unavailable for of care is closed/unavailable for Covid-19 Covid-19 reasons; reasons. 6. Similar conditions specified by Secretary of HHS. Employers may exclude employees who are healthcare providers or first responders from being covered by the school closures and childcare benefits (discussed later) * Executive Order 2020-21 that (suspends bus. activities/shelter in place) does not appear to be a State Covid-19 quarantine/isolation order. 11
Navigati gating ng Covid id-19 – Impact act of FFCRA RA and CARE RES S Act Emergency gency Pa Paid Sick Leave Family ily Medica ical Leave e Expan ansi sion on MAXIMUM Health alth-Relat lated ed Reason asons (1-3) 3) First st Two o Week eks - full pay with maximum benefit - Can be unpaid * BENEFITS $511/day Care re-Rela elated ed Reas eason ons (4-5) 5) Remain ainin ing Ten Week eks - 2/3rds of pay with maximum benefit - 2/3rds of pay with maximum benefit $200/day $200/day * Employee can use Emergency Sick Paid Leave, vacation, PTO or other employer benefits during this two-week period. 12
Navigati gating ng Covid id-19 – Impact act of FFCRA RA and CARE RES S Act Emergency gency Pa Paid Sick Leave Family ily Medica ical Leave e Expan ansi sion on JOB - None Right t to ret eturn after er 12 week eeks - 25+ Employees: PROTECTION (i) Job restoration required - Less than 25 Employees: (i) Rehire – Not required if position is gone due to economic or operating conditions caused by the public health emergency; and, (ii) Equivalent Position - Employer must contact employee if an equivalent position opens within one-year from end of employee’s FMLA leave. 13
Navigati gating ng Covid id-19 – Impact act of FFCRA RA and CARE RES S Act Emergency gency Pa Paid Sick Leave Family ily Medica ical Leave e Expan ansi sion on EMPLOYER Programs are Cost-Free to Employers: Employer reduces its payroll tax deposit by the cost of the paid benefits. If benefit costs exceed tax deposit, can apply to the BENEFITS IRS for a refund of the excess. NOTICE Employer must provide employees with written notice of Paid Sick Leave and FMLA programs. Sample notice is on the next slide. REQUIREMENTS https:/ ://www.dol.g .dol.gov/ v/sit ites es/dolg dolgov/ v/files iles/WHD/ WHD/pos oster ers/FFC FFCRA_P _Pos oster_ er_WH1 WH1422 22_Non _Non-Fede ederal.p al.pdf df BEST Provi vide e emp mplo loyee ees s with writt tten en not otice ice that: - Emergency Paid Sick Leave and FMLA Expansion benefits are temporary and will PRACTICES expire on December 31st. - Emphasize to your employees that FMLA Expansion benefits ONLY apply to Covid-19 related childcare. Not maternity, paternity or health-related needs for leave. 14
Navigati gating ng Covid id-19 – Sample ple FFCR CRA Emplo ployee ee Notic ice 15
Navigati gating ng Covid id-19 – Impact act of FFCRA RA and CARE RES S Act Emergency gency Pa Paid Sick Leave Family ily Medica ical Leave e Expan ansi sion on DOCUMENTATION - The name of your employee requesting leave; REQUIREMENTS - The date(s) for which leave is requested; - The reason for leave; and - A statement from the employee that he or she is unable to work because of the reason. If your employee requests leave because he or she is subject to a quarantine or isolation order or to care for an individual subject to such an order, you should additionally document the name of the government entity that issued the order. If your employee requests leave to self-quarantine based on the advice of a health care provider or to care for an individual who is self-quarantining based on such advice, you should additionally document the name of the health care provider who gave advice. If your employee requests leave to care for his or her child whose school or place of care is closed, or childcare provider is unavailable, you must also provide the following documentation: - The name of the child being cared for; - The name of the school, place of care, or child care provider that has closed or become unavailable; and - A statement from the employee that no other suitable person is available to care for the child. 16
Navigati gating ng Covid id-19 – Impact act of FFCRA RA and CARE RES S Act SUMMAR MARY Emergency gency Pa Paid Sick Leave Family ily Medica ical Leave e Expan ansi sion on EFFECTIVE DATES April 1 – December 31, 2020 - All - Worked 30-days (non-consecutive) EMPLOYEES - Can’t telework COVERED LEAVE DURATION - 2 weeks (80 hours) - 12 weeks QUALIFYING - Health - Care - Childcare only REASONS - Health: Full pay (Max. $511/day) - First two weeks can be without pay MAXIMUM - Care: 2/3rds pay (Max $200/day) - Care: 2/3rds pay (Max $200 day) BENEFITS JOB PROTECTION - None - Limited if under 25 employees EMPLOYER COST None NOTICES AND - Required employee notice - Inform employees of: BEST PRACTICES (i) Documentation requirements (ii) Benefits expire on December 31, 2020 17
Pau ause se for or Qu Questio estions ns 18
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