SICK LEAVE IS REQUIRED UNDER THE NEW FAMILIES FIRST CORONOVIRUS RESPONSE ACT (FFCRA)
For all the information on sick leave due to the Coronavirus, the best information is in the flyer put out by the Department of Labor here: https://www.dol.gov/sites/dolgov/files/WHD/posters/FFCRA_Poster_WH1422_Non-Federal.pdf
The short summary is that an employer with fewer than 500 employees must comply with these requirements. The Current federal Family Medical Leave Act (FMLA) already addresses requirements for those employing more than 500.
The law will credit employers for this pay when filing their Quarterly Payroll reports (we believe on the form 941). Essentially, the employer is fronting the cost that will be paid by the Federal Government.
This poster is required to be sent to all your employees, so be sure to give them a link or download a copy and email it to all your employees.
Keep checking back here for more COVID-19 Tax Updates and FAQs.