When an employee needs to take time off, you may start asking what you need to do as an employer. What are the different types of leave? Do you need to offer FMLA leave? What about PFL? Or, does the FFCRA come into play? With so many different laws (and acronyms!) about sick leave, your role as the employer can be confusing. So, when should you give FMLA vs. PFL vs. FFCRA?

What are the different types of leave?

在您知道应该向员工提供哪种叶子之前，您需要知道什么是假期类型：

1. FMLA代表家庭病假法。这个联邦计划要求大多数雇主出于特定原因向雇员提供无薪假期。
2. PFL是带薪家庭假。只有一些州要求雇主在某些情况下提供PFL。如果您处于需要PFL的状态，则可能需要向员工提供PFL。
3. FFCRA是第一家冠状病毒救济法。联邦政府于2020年将FFCRA签署为法律。临时法律仅出于19个特定原因适用于合格的雇主。

Here’s a rundown of these three different types of employee leave you should know before granting leave to your employees.

What is FMLA?

The家庭和病假法protects an employee’s job if they must take unpaid time off work for reasons such as:

• 孩子的出生，收养或寄养
• 照顾患有严重健康状况的配偶，孩子或父母
• 员工的严重健康状况使他们无法履行工作
• Situations concerning the military deployment of an employee’s spouse, child, or parent

FMLA专门为有资格的员工提供多达12周的无薪假期。

FMLA：基础知识

员工可以在12个月的时间内连续或间歇性地使用FMLA不超过12周。在员工可以使用FMLA之前，他们必须：

• 为承保雇主工作
• Have worked for at least 1,250 hours in the 12 months before taking FMLA
• Be employed with the same employer for at least 12 months, and the employment does not need to be consecutive
• 在75英里半径中至少有50名员工的雇主工作

Full- and part-time employees are eligible for FMLA if they meet the requirements.

Not all employers must offer FMLA to their employees. So, you should make sure you are a covered employer before giving FMLA leave to your employees.

Because FMLA is unpaid, you do not pay taxes to fund the program.

What is PFL?

PFL is paid family leave required by select states. Depending on the state, employees can use state-mandated paid leave for specific reasons, such as to:.

• 与新孩子结合
• 照顾生病的家庭成员

In many cases (but not all), states pair PFL and Paid Medical Leave (PML). PML is paid time off for employees to use when they have a serious illness. Paid medical leave does not typically cover paid time off for caring for a relative who is ill. Do not use PFL or PML for temporary sickness (e.g., the common cold).

PFL和PML都与带薪病假不同。一些州已向病假法律支付与任何业务付费休假（PTO）政策分开的。

PFL: The basics

有带薪休假的州通常要求雇主或雇员向强制性基金付款。您必须扣除和/或将员工工资的特定百分比捐赠给基金。国家定义了费率，您可以计算工资单上的税款。

If you live in a state with mandated paid family leave, notify your employees and post a notice. States with PFL include:

• California
• 科罗拉多州（即将推出）
• Connecticut
• D.C.
• Massachusetts
• 新泽西州
• 纽约
• 俄勒冈州（即将推出）
• 罗德岛
• Washington

The states with PFL have specific laws regarding:

• The length of leave
• 带薪休假的原因
• Who pays (e.g., employer-paid taxes)
• 税率
• Paid family leave benefit amount
• Qualifications for paid leave

一些城市可能有自己的带薪家庭假期要求（例如，旧金山）。而且，有些州有无薪的家庭休假法律适用于FMLA（例如佛蒙特州）的雇主。检查您的州和地方法律，以确保您合规。

什么是ffcra？

TheFamilies First Coronavirus Relief Act是一项临时联邦法律，要求某些雇主在2020年与1920年相关原因为雇员提供带薪病假。根据FFCRA的带薪休假在2021年是可选的，因此雇主不必提供此假期。FFCRA请假具有特定的薪水规则以及用于支付使用请假的员工的税收抵免。

FFCRA：基础知识

Employers with fewer than 500 employees can choose to pay theFFCRA离开between January 1, 2021 and September 30, 2021. There are three types of leave under the FFCRA:

• Employees may take up to 10 days of leave if they are under quarantine or isolation order from the government, must self-quarantine under doctor’s orders, have COVID-19 symptoms and are seeking a diagnosis, are receiving the vaccination, or are experiencing symptoms from the vaccination. The employee receives their full regular rate of pay.
• 如果员工必须照顾由于医疗保健或政府命令必须隔离或自我分离的人，陪同某人接受Covid疫苗或照顾某人从疫苗中恢复过来的人，则可能会休假10天。以正常工资税率支付员工。
• Employees can use up to 12 weeks of FFCRA leave if they must take care of a child who is out of school, daycare, or other childcare services due to COVID-19. The employee is paid at ⅔ their regular rate of pay.

专职员工有权获得最大假期。兼职员工的可用小时数。将他们的时间基于员工工作的平均小时数。

自行休假的员工的最高每日税率为511美元。由于其他两个原因，使用FFCRA休假的员工的最高每日费率为200美元。

FFCRA税收抵免

Unlike PFL, you do not have to pay into a mandatory fund for paid leave under the FFCRA. Instead, the FFCRA gives tax benefits to employers who pay employees for COVID-related leave. The tax benefits allow employers to be reimbursed, dollar-for-dollar, for the cost of providing paid leave.

以下是有关雇主提供FFCRA休假的一些细节：

• 合格期限的100％带薪休假工资的税收抵免以抵消费用（直到2021年9月30日）
• 免除带薪休假工资的雇主社会保障税

报告您季度的所有FFCRA支付工资表格941and complete Worksheet 1 with the employer portion of the Social Security taxes.

When to choose FMLA vs. PFL vs. FFCRA

选择离开您的员工资格时，请考虑为什么您的员工需要休假。下班的三种假期类型是不同的，但是有一些重叠。记住：

• FMLA，PFL和FFCRA不涵盖临时疾病（FFCRA Covid-19带薪病假除外）。
• 严重的健康状况可能属于FMLA，但您的州可能需要PFL。
• COVID-19-related reasons fall under FFCRA.
• The birth or placement of a child into an employee’s care may fall under PFL or FMLA.

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这个is not intended as legal advice; for more information, please点击这里。