Wednesday President Trump signed H.R. 6201, the Families First Coronavirus Response Act. As I noted yesterday, it includes provisions related to unemployment insurance. It also requires private employers with fewer than 500 employees and all public employers to provide paid sick leave to their employees who can’t work because they must quarantine or care for someone in quarantine, get a diagnosis because of COVID-19 symptoms, or if their child’s school or care provider is closed because of COVID-19. The sick leave provision expires at the end of the year. (Here’s a Congressional Research Service summary of the legislation.)

Full-time employees will get 80 hours of leave (pro-rated for part-time employees), and it can be taken immediately, regardless of length of employment. Leave taken for the employee’s own health will be paid at the employee’s regular rate, up to $511 per day. Leave taken to care for others will be paid at two-thirds of the employee’s rate, up to $200 per day.

Additionally, the act extends the Family and Medical Leave Act to include leave to care for children who are out of school during the outbreak.

Employers are responsible for paying employees for this leave. However, they are eligible for a 100 percent, refundable tax credit for sick leave wages paid. As the Congressional Research Service notes, self-employed people and gig workers are also eligible for tax credits, if they “are unable to perform services in their trade or business for the sick leave purposes described.”

According to a K&L Gates analysis, this temporary federal leave mandate is in addition to any existing employer leave policy or state or local government leave mandate.

Of course, here in Washington, paid sick leave is mandated for all employees. Under state law, employees accrue at least one hour of leave for every 40 hours worked. (Leave may be used after the employee has worked for an employer for 90 days.) The Department of Labor and Industries goes over questions about paid sick leave and COVID-19 here.