As most employers are aware by now, the FFCRA creates an 80-hour bank of Emergency Paid Sick Leave that can be taken by employees affected by COVID19 in certain situations. The FFCRA also extends FMLA protections by providing paid leave to employees who need to care for children affected by COVID-19 school and childcare disruptions.
The IRS has now issued guidance about exactly what employers must do if they would like to claim these credits. Unsurprisingly, much documentation will be required.