FFCRA Exemptions for Health Care Providers and Emergency Responders

by | Mar 28, 2020

FFCRA Exemptions for Health Care Providers and Emergency Responders

By:  Shannon D. Norris

FFCRA Requirements

The Families First Coronavirus Response Act (FFCRA) generally provides that covered employers must provide to all employees:

  • Two weeks (up to 80 hours) of paid sick leave at the employee’s regular rate of pay where the employee is unable to work because the employee is quarantined (pursuant to Federal, State, or local government order or advice of a health care provider), and/or experiencing COVID-19 symptoms and seeking a medical diagnosis; or
  • Two weeks (up to 80 hours) of paid sick leave at two-thirds the employee’s regular rate of pay because the employee is unable to work because of a bona fide need to care for an individual subject to quarantine (pursuant to Federal, State, or local government order or advice of a health care provider), or care for a child (under 18 years of age) whose school or child care provider is closed or unavailable for reasons related to COVID-19, and/or the employee is experiencing a substantially similar condition as specified by the Secretary of Health and Human Services, in consultation with the Secretaries of the Treasury and Labor.

A covered employer must provide to employees that it has employed for at least 30 days:

    • Up to an additional 10 weeks of paid expanded family and medical leave at two-thirds the employee’s regular rate of pay where an employee is unable to work due to a bona fide need for leave to care for a child whose school or child care provider is closed or unavailable for reasons related to COVID-19.

Employer Exclusion for Health Care Providers and Emergency Responders

The FFCRA provides that an employer of a health care provider or emergency responder may exclude the employee from eligibility for paid sick leave and family leave under the Act.

The U.S. Department of Labor has issued the following guidance on applying this exception:

Who is a “health care provider” for purposes of determining individuals whose advice to self-quarantine due to concerns related to COVID-19 can be relied on as a qualifying reason for paid sick leave?

The term “health care provider,” as used to determine individuals whose advice to self-quarantine due to concerns related to COVID-19 can be relied on as a qualifying reason for paid sick leave, means a licensed doctor of medicine, nurse practitioner, or other health care provider permitted to issue a certification for purposes of the FMLA.

Who is a “health care provider” who may be excluded by their employer from paid sick leave and/or expanded family and medical leave?

For the purposes of employees who may be exempted from paid sick leave or expanded family and medical leave by their employer under the FFCRA, a health care provider is anyone employed at any doctor’s office, hospital, health care center, clinic, post-secondary educational institution offering health care instruction, medical school, local health department or agency, nursing facility, retirement facility, nursing home, home health care provider, any facility that performs laboratory or medical testing, pharmacy, or any similar institution, employer, or entity. This includes any permanent or temporary institution, facility, location, or site where medical services are provided that are similar to such institutions.

This definition includes any individual employed by an entity that contracts with any of the above institutions, employers, or entities institutions to provide services or to maintain the operation of the facility. This also includes anyone employed by any entity that provides medical services, produces medical products, or is otherwise involved in the making of COVID-19 related medical equipment, tests, drugs, vaccines, diagnostic vehicles, or treatments. This also includes any individual that the highest official of a state or territory, including the District of Columbia, determines is a health care provider necessary for that state’s or territory’s or the District of Columbia’s response to COVID-19.

To minimize the spread of the virus associated with COVID-19, the Department encourages employers to be judicious when using this definition to exempt health care providers from the provisions of the FFCRA.

Who is an emergency responder?

For the purposes of employees who may be excluded from paid sick leave or expanded family and medical leave by their employer under the FFCRA, an emergency responder is an employee who is necessary for the provision of transport, care, health care, comfort, and nutrition of such patients, or whose services are otherwise needed to limit the spread of COVID-19. This includes but is not limited to military or national guard, law enforcement officers, correctional institution personnel, fire fighters, emergency medical services personnel, physicians, nurses, public health personnel, emergency medical technicians, paramedics, emergency management personnel, 911 operators, public works personnel, and persons with skills or training in operating specialized equipment or other skills needed to provide aid in a declared emergency as well as individuals who work for such facilities employing these individuals and whose work is necessary to maintain the operation of the facility. This also includes any individual that the highest official of a state or territory, including the District of Columbia, determines is an emergency responder necessary for that state’s or territory’s or the District of Columbia’s response to COVID-19.

To minimize the spread of the virus associated with COVID-19, the Department encourages employers to be judicious when using this definition to exempt emergency responders from the provisions of the FFCRA.

Further Information

The U.S. Department of Labor has published guidance that answers many common questions about the FFCRA. You may obtain that information here:

Fact Sheets

Questions and Answers

Posters

Employers should watch for additional updates. The U.S. Department of Labor will be issuing additional compliance assistance and intends to issue implementing regulations in April.

This post was prepared for informational purses only.  To obtain more information please contact:  Shannon D. Norris 

Norris Law Firm, PLLC
735 Plaza Boulevard, Suite 200
Coppell, Texas 75019
Direct: (214) 396-3345
sdnorris@norrisfmrm.com

 

When “Creative” Tax Deductions Invite the IRS to Your Door

What do an arsonist’s fee, a family dog, and a backyard fallout shelter have in common? They’ve all been claimed as tax deductions — and they all earned the kind of IRS attention no taxpayer wants. While most people aren’t pushing the limits quite that far, the truth is that questionable deductions don’t have to be outrageous to trigger an audit.

Are Taxes Driving Americans to Pack Up and Move?

Millions of Americans are moving — and tax burdens are part of the equation. New IRS data shows high-tax states like California and New York are losing billions in taxable income to no-income-tax states like Florida and Texas. The numbers tell a compelling story.

What Business Owners Must Know About Net Operating Loss Rules in 2025 and Beyond

The pandemic-era flexibility is gone, and the One Big Beautiful Bill has locked in the TCJA’s NOL rules for the foreseeable future. If your business is still planning around old assumptions — like the ability to carry losses back or fully offset taxable income — it’s time for a reset. Here’s what you need to know heading into 2025 and beyond.

Texas Limited Partners Get Good News from the Fifth Circuit — But Don’t Skip the Planning

If you are a limited partner in a Texas-based business, a January 2026 federal court ruling just changed the rules in your favor — and the savings could be significant. The U.S. Court of Appeals for the Fifth Circuit rejected the IRS’s long-standing “passive investor” test and ruled that any partner in a limited partnership with genuine limited liability qualifies for the self-employment tax exemption under IRC Section 1402(a)(13) — even if you actively work in the business. With self-employment tax running as high as 15.3%, the financial impact of this ruling can be substantial. But the law is still unsettled outside Texas, and the details matter. Read on to find out what this means for your tax strategy and what steps you should be taking right now.

Real Estate and Cost Segregation

Learn more about cost segregation studies and found out if performing one is a smart next step for your real estate portfolio.

Building a Family Limited Partnership That Lasts: What High-Net-Worth Families and Business Owners Need to Know

Most business owners think about succession planning far too late. A Family Limited Partnership, when established early and managed with discipline, gives founders something rare: the ability to transfer economic value to the next generation gradually, deliberately, and on their own terms — without giving up operational control in the process. It is one of the most effective wealth transfer and succession planning tools available. It is also one of the most scrutinized by the IRS. Before you build one, make sure you understand what it takes to make it last.

Manufacturers: A New Tax Break Could Let You Write Off Your Entire Facility on Day One

Congress just handed manufacturers one of the most significant tax incentives in decades. Under the new One Big Beautiful Bill Act, qualifying businesses can now deduct 100% of the cost of a new production building in the very first year it is placed in service — instead of spreading that deduction over 39 years. For a business investing $5 million, $10 million, or more in a new or expanded facility, that difference could be transformational. But the rules are strict, the election is irrevocable, and the clock is already ticking. Read on to find out if your facility qualifies and what you need to do before you file.