We have seen COVID-19 numbers skyrocket this fall and winter. There has been a corresponding increase in employees who are forced to miss work for COVID-related reasons, and this has, of course, had a major impact on businesses. Employers are reeling, trying to keep their businesses running while still following the law and protecting their employees.

Back in March, Congress passed the Families First Coronavirus Response Act. This law created two weeks of additional, mandatory paid sick leave for workers who are sidelined due to COVID-19. This provision of the law expired on Dec. 31, 2020. The relief bill that President Trump recently signed extended tax credits to employers who still wish to offer their employees an additional two weeks’ COVID-related-leave, but extending such leave is now permissive, not mandatory.

The relevant section of the act reads as follows:

(a) IN GENERAL.—An employer shall provide to each employee employed by the employer paid sick time to the extent that the employee is unavailable to work (or telework) due to a need for leave because:

(1) The employee is subject to a Federal, State, or local quarantine or isolation order related to COVID-19.

(2) The employee has been advised by a health care provider to self-quarantine due to concerns related to COVID-19.

(3) The employee is experiencing symptoms of COVID-19 and seeking a medical diagnosis.

(4) The employee is caring for an individual who is subject to an order as described in subparagraph (1) or has been advised as described in paragraph (2).

(5) The employee is caring for a son or daughter of such employee if the school or place of care of the son or daughter has been closed, or the child care provider of such son or daughter is unavailable, due to COVID-19 precautions.

(6) The employee 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 Act goes on to require payment of two weeks of sick leave for such employees. It specifically states this must be offered in addition to any other paid leave already offered by that employer. It says:

An employer may not require an employee to use other paid leave provided by the employer to the employee before the employee uses the paid sick leave time under subsection (a).

Again, the provisions cited above are now permissive, not mandatory. However, employers can still get a tax credit for extending additional sick leave to their employees who are impacted by COVID. Doing so may be a wise business choice, both for the tax relief it offers, and for the moral-boost it creates. After all, protecting your employees in hard times can create the sort of loyalty that will make them productive workers for years to come.