Families First Coronavirus Response Act

The Families First Coronavirus Response Act (FFCRA) provides expansions to Paid Sick Leave under the 
Expanded Family and Medical Leave (EFMLA)
and
Emergency Paid Sick Leave (EPSL)
for COVID-19 related reasons.
The FFCRA provides eligible businesses with a refundable payroll tax credit that reimburses them dollar-for-dollar for the cost of providing coronavirus-related leave to their employees.
The credit can be applied against any 941 liabilities, including employee-paid and employer-paid Social Security and Medicare taxes, in addition to Federal Withholding.

Eligibility

The Department of Labor provides guidance on wage limits and eligibility. Visit these resources if you need more information:
FFCRA Questions and Answers: https://www.dol.gov/agencies/whd/pandemic/ffcra-questions
FFCRA For the Employer: https://www.dol.gov/agencies/whd/pandemic/ffcra-employer-paid-leave
FFCRA For the Employee: https://www.dol.gov/agencies/whd/pandemic/ffcra-employee-paid-leave