Refundable Tax Credits Would Finance Paid Leave


FAMILY LEAVE SICK LEAVE
Covered employer Private sector employers with
fewer than 500 workers and
government entities
Private sector employers with fewer than 500 workers and government entities
Qualifying circumstances Care giving for child younger
than 18 whose day care or
school closed
Quarantine, medical
diagnosis, care giving for
another quarantined
individual or for child whose
day care or school closed
Length of leave As many as 12 weeks Two weeks for full time
workers and similar
equivalent for part-time
workers
Benefit amount Unpaid for first 10 days, then
at least two-thirds of a
worker’s normal pay rate,
capped at $200 per day or
$10,000 total.
Normal wage or minimum
wage, whichever is greater,
capped at $5,110 for a
worker’s quarantine or
diagnosis. Care giving benefit
would be two-thirds of normal
or minimum wage, capped at
$2,000.
Employer tax credit Covers wages of as much as
$200 per day or $10,000
total
Covers daily wages of as
much as $511 tor affected
employee, or as much as
$200 for employee caring tor
someone else
Self-employed tax credit The lesser of $200 per day or
67% of average daily self-
employment income
The lesser of $511 per day or
average daily self-employment
income for affected individual, or the lesser of $200 or 67% of average daily self employment income if caring for someone else

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