The Families First Coronavirus Response Act (FFCRA) expired at the end of 2020. However, the pandemic is not over. People are testing positive in record numbers across the country and many states still maintain work health and safety restrictions. Many schools are still operating with distance/remote learning. Plainly, employees will still require leave if they test positive for the virus, are exposed to the virus, or need to tend to children who are physically not in school. So, in the words of King George from the Broadway musical, “Hamilton,” “What comes next?”

The U.S. Department of Labor recently published guidance on the expiration of paid sick leave and expanded family and medical leave for coronavirus under the FFCRA. The new guidance, in the form of frequently asked questions (FAQ) on the WHD website, addressed whether workers who did not use their leave entitlement under the FFCRA in 2020 could use it in 2021. The DOL clearly notes that the obligation to provide FFCRA leave applies from the law’s effective date of April 1, 2020, through Dec. 31, 2020, only. Any change to extend the requirement to provide leave under the FFCRA would require an amendment to the statute by Congress, which has not happened. Accordingly, employers are not required to provide employees with FFCRA leave after Dec. 31, 2020, but they may voluntarily decide to provide such leave. The Consolidated Appropriations Act of 2021 did extend employer tax credits for paid sick leave and expanded family and medical leave voluntarily provided to employees until March 31. However, this act did not extend an eligible employee’s entitlement to FFCRA leave beyond Dec.31, 2020.