IRS Issues Important Guidance Regarding New Paid Leave Requirements

With the new paid leave mandates that apply to small and medium size employers going into effect today, employers may wish to review new guidance issued by the IRS.

Of particular interest are the provisions regarding how employers are to "substantiate eligibility" for the paid leave (FAQ 44). According to this FAQ, employee requests for the paid leave must be in writing and the written request must include particular information. For example, if the employee is unable to work or telework in order to care for a child whose school is closed, the employee must represent that no other person will be providing care during the period of paid leave. In addition, if the child is older than 14, the employee must represent "special circumstances" that warrant care during daylight hours.

CWC will be closely scrutinizing these FAQs and regulations that we expect the Labor Department to issue in the immediate future. In the mean time, please don't hesitate to contact us with any questions or concerns.


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