Families First Coronavirus Response Act (FFCRA)
For more information on FFCRA, please use the following link: https://www.dol.gov/agencies/whd/pandemic/ffcra-employer-paid-leave
The FFCRA requires certain employers to provide their employees with paid sick leave or expanded family and medical leave for specified reasons related to COVID-19. The Department of Labor's Wage and Hour Division (WHD) administers and enforces the new law's paid leave requirements. These provisions will apply from the effective date through December 31, 2020.
Three types of leave the Act covers:
- Self - Two weeks (up to 80 hours) of paid sick leave at the employee's regular rate of pay when the employee is unable to work because the employee is quarantined (pursuant to Federal, State, or local government order or advice of a health care provider), and/or experiencing COVID-19 symptoms and seeking a medical diagnosis; or
- Enter this amount on the employee's 001 USPSCN/DEDSCN in the COVID 1 field or using a spreadsheet to load the information using UPSLOAD.
- The per day limit is $511 for up to 10 days. The maximum limit amount is $5,110.
- Other - Two weeks (up to 80 hours) of paid sick leave at two-thirds the employee’s regular rate of pay because the employee is unable to work because of a bona fide need to care for an individual subject to quarantine (pursuant to Federal, State, or local government order or advice of a health care provider), or care for a child (under 18 years of age) whose school or child care provider is closed or unavailable for reasons related to COVID-19, and/or the employee is experiencing a substantially similar condition as specified by the Secretary of Health and Human Services, in consultation with the Secretaries of the Treasury and Labor.
- Enter this amount on the employee's 001 USPSCN/DEDSCN in the COVID 2 field or using a spreadsheet to load the information using UPSLOAD.
- The per day limit is $200 for up to 10 days. The maximum limit amount is $2,000.
- Emergency - A covered employer must provide to employees that have worked for at least 30 days. Up to an additional 10 weeks paid expanded family and medical leave at two-thirds the employee's regular rate of pay where an employee is unable to work due to a bona fide need for leave to care for a child whose school or child care provider is closed or unavailable for reasons related to COVID-19.
- Enter this amount on the employee's 001 USPSCN/DEDSCN in the COVID 3 field or using a spreadsheet to load the information using UPSLOAD.
- The per day limit is $200 for up to 10 weeks. The maximum limit is $10,000.
- All COVID amounts will appear on W2REPT as COVID-SELF, COVID-OTHERS, COVID-EMER.
- The COVID fields will appear on AUDRPT as Covid Self deduct, Covid Other deduct, and Covid Emer deduct.
- The COVID values will print on the employee's W2 in Box 14. If the employee has a leased vehicle amount and all three COVID amounts, the leased vehicle will print first followed by 2 of the 3 COVID amounts.
- The COVID values are not included on the W2 submission files.
USPLOAD Instructions for Federal Deduction COVID Reporting
Using the USPLOAD/DEDSCN program, the 3 COVID reporting fields can be imported into the Federal Deduction with a spreadsheet. These amounts will appear on Box 14 of the employee's W2.
- Create a spreadsheet with the specific column headings are click here for a template.
- Fill in the ID, code for Federal "001", and the amounts that you have tracked for each individual.
- The 3 COVID fields have max amounts.
- COVID Self - $5,110
- COVID Other - $2,000
- COVID Emergency - $10,000
Save the spreadsheet as a .CSV.
The format of the DED_CODE column needs to be 3 characters in length for the system to recognize the leading zeros in the 001 deduction. You can change the length to 3 characters by going to 'Format Cells', selecting Custom and typing in 000.
Transfer the .CSV file to Reflections using FileZilla or the File Transfer in Reflections
Transfer type for CSV files is ASCII
To upload the data go to USPLOAD, then the DEDSCN option.
- View the COVID amounts in your employee's 001 Federal Tax Deduction Record.