What paid administrative leave options are available if an employee is sick, needs to quarantine, or remain in isolation due to COVID-19?
In addition to personal days available to employees, there may be other leave options to consider. A school board could adopt a policy expanding local sick leave for employees who choose to or must remain in isolation. Such a policy could be adopted on an emergency basis to provide a public benefit to the district and to the community.
Additionally, although the requirement that employers provide paid sick leave and expanded family and medical leave under the Families First Coronavirus Response Act expired on Dec. 31, 2020, the American Rescue Plan Act of 2021 does allow districts to receive payroll tax credit if they voluntarily provide paid sick leave or extended family leave pursuant to the FFCRA until Sept. 30, 2021.
The FFCRA Leave provides:
Again, the above provisions apply only to districts and schools that voluntarily adopted extended sick or family leave for which payroll tax credits are available until Sept. 30, 2021. Information on the payroll tax credit is available from the Internal Revenue Service.