The amounts that an Eligible Employer must pay for qualified sick leave wages vary depending on the reason for which the employee is unable to work or telework, the duration of the employee’s absence, the employee’s hours, and the employee’s regular rate of pay (or, if higher, the federal minimum wage or any applicable State or local minimum wage).
a. What is the rate of pay for qualified sick leave wages if an employee is unable to work or telework due to his or her own health needs?
If an employee is unable to work or telework because he or she:
is subject to a Federal, State, or local quarantine or isolation order related to COVID-19;
has been advised by a health care provider to self-quarantine due to concerns related to COVID-19; or
is experiencing symptoms of COVID-19 and seeking a medical diagnosis;
the Eligible Employer must pay qualified sick leave wages for up to two weeks (up to 80 hours) at a rate for each hour of the greatest of the following:
*the employee’s regular rate of pay (as determined under section 7(e) of the Fair Labor Standards Act of 1938);
the minimum wage rate in effect under section 6(a)(1) of the Fair Labor Standards Act of 1938; or
the minimum wage rate in effect for the employee in the applicable State or locality, whichever is greater, in which the employee is employed.
*The maximum amount of qualified sick leave wages paid for these reasons is up to $511 per day and $5,110 in the aggregate.
For more information, see the Department of Labor’s Families First Coronavirus Response Act: Questions and Answers.
b. What is the rate of pay for qualified sick leave wages if an employee is unable to work or telework because he or she needs to care for others?
If an employee is unable to work or telework because he or she:
*is caring for an individual who is subject to a Federal, State, or local quarantine or isolation order related to COVID-19, or has been advised by a health care provider to self-quarantine due to concerns related to COVID-19;
*is caring for a child of such employee if the school or place of care of the child has been closed, or the child care provider of such child is unavailable due to COVID-19 precautions; or
*is experiencing any other substantially similar condition specified by the Secretary of Health and Human Services in consultation with the Secretary of the Treasury and the Secretary of Labor;
*the Eligible Employer must pay qualified sick leave wages for up to two weeks (up to 80 hours) at a rate for each hour of 2/3 of the greatest of the following:
*the employee’s regular rate of pay (as determined under section 7(e) of the Fair Labor Standards Act of 1938);
*the minimum wage rate in effect under section 6(a)(1) of the Fair Labor Standards Act of 1938; or
*the minimum wage rate in effect for the employee in the applicable State or locality, whichever is greater, in which the employee is employed.
The maximum amount of qualified sick leave wages paid due to the need to care for others as described above is up to $200 per day and $2,000 in the aggregate.
For more information, see the Department of Labor’s Families First Coronavirus Response Act: Questions and Answers.
c. How are employees’ hours determined for purposes of the qualified paid sick leave requirements?
Full-time employees are entitled to up to 80 hours of paid sick leave between April 1, 2020, and December 31, 2020. Part-time employees are entitled to the number of hours of paid sick leave that the employee works, on average, in a two-week period, or if the employee’s normal scheduled hours are unknown or variable, under other alternative determinations, as provided by DOL guidance.