California COVID-19 Employer Updates

California COVID-19 Supplemental Paid Sick Leave

California COVID-19 Supplemental Paid Sick Leave currently remains in effect until September 30, 2021. More information can be found here.  

Tax credits allowed for COVID sick leave

The American Rescue Plan Act of 2021 (ARP) allows small and midsize employers, and certain governmental employers, to claim refundable tax credits that reimburse them for the cost of providing paid sick and family leave to their employees due to COVID-19, including leave taken by employees to receive or recover from COVID-19 vaccinations. The ARP tax credits are available to eligible employers that pay sick and family leave for leave from April 1, 2021. More information is available from the IRS here.  

California Emergency Temporary Standards Act

On November 30, 2020, the Emergency Temporary Standards Act (ETS) took effect to reflect the Centers for Disease Control and California Department of Public Health (CDPH) recommendations and requirements for face coverings, physical distancing, and indoor workplace ventilation. 

The Emergency Temporary Standards Act applies to all employers, employees, and to all places of employment with the following exceptions:

• Work locations where there is only one employee who does not have contact with other people.
• Employees who are working from home.
• Employees who are covered by the Aerosol Transmissible Diseases regulation.
• Employees working from a location chosen by the employee, which is not under the control of the employer (for instance, an employee teleworking from a café or a friend’s home). 

The regulation also only applies only when employees work at the workplace, or are exposed at work, but not when they work from home or telework at the employee’s chosen location.

On June 17, 2021, California approved Cal/OSHA emergency temporary standards on COVID-19 infection prevention to reflect the state’s latest COVID-19 public health guidance. 

• Employers are still mandated to have a written COVID-19 Prevention Program. More details can be accessed here.) 
• Changes include updates to face covering and physical distancing requirements. Learn more about the changes here. 

Please note: Regardless of vaccination status, LA county now requires masks indoors effective 7/17/2021 at 11:59 p.m.

Last updated: 8.11.21. This information in this communication is general in nature, and is not intended, nor should it be construed, as legal, accounting, tax or other professional advice rendered by GreenSlate, LLC. The reader should contact his or her attorney, CPA, or tax professional prior to taking any action based upon this information.