Yes. The FFCRA also provides a comparable credit for self-employed individuals carrying on any trade or business within the meaning of section 1402 of the Internal Revenue Code if the self-employed individual would be entitled to receive paid sick leave under the EPSLA if the individual were an employee of an employer (other than him or herself).
For more information, see “Specific Provisions Related to Self-Employed Individuals.”
Determining the Amount of the Tax Credit for Qualified Family Leave Wages
The Family and Medical Leave Act (FMLA) generally entitles eligible employees of covered employers to unpaid, job-protected leave for specified family and medical reasons. The FFCRA amended the FMLA (these FAQs refer this portion of the FFCRA as “the Expanded FMLA”) to require an Eligible Employer to provide qualified family leave wages when an employee is unable to work or telework due to a need for leave to care for a child of the employee if the child’s school or place of care has been closed, or because the child care provider of the child is unavailable, for reasons related to COVID-19.