The Families First Coronavirus Response Act (FFCRA) and the provisions within them, such as the Emergency Paid Sick Leave Act (EPSLA) and the Emergency Family and Medical Leave Expansion Act (EFMLEA), were enacted to help keep any employee affected by COVID-19 on payroll by providing employers with tax credits for the cost of providing them paid sick leave. Employers who are eligible to apply for the reimbursement would include those that have fewer than 500 employees.
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