The Department of Labor (DOL) has published final regulations implementing two new temporary paid leave programs that were included in the recently-enacted Families First Coronavirus Response Act. In addition, DOL, along with the Internal Revenue Service (IRS), has issued helpful guidance describing the obligations of covered employers under the new programs. The IRS is responsible for implementing the new tax credit provisions.

As we noted in our earlier memorandum summarizing the two new programs, their requirements do not impact employers with 500 or more employees. Nevertheless, we thought it would be helpful to describe how the new regulations and guidance address the relationship between the new laws and existing laws such as the Family and Medical Leave Act (FMLA) and the Fair Labor Standards Act (FLSA), both because the coverage requirements could change in the future and because the programs could serve as the model for future efforts to mandate a permanent paid leave program under federal law.

Members of the Center for Workplace Compliance (CWC) can read more here.