Summer camp closures trigger FFCRA benefits

The closure of a child’s summer camp or other enrichment program may entitle an employee to paid family leave benefits under the Families First Coronavirus Response Act (FFCRA), according to new guidance released by the U.S. Department of Labor (DOL) on June 26. The agency’s field assistance bulletin (FAB) 2020-4 clarified that some employees may be able to claim benefits under the FFCRA’s Emergency Family and Medical Leave Expansion Act (EFMLEA).

Background

Under the FFCRA, people who work for companies with fewer than 500 employees are entitled to take up to 12 weeks of paid EFMLEA benefits at the regular rate of pay (up to $200/day) when they are unable to work or telework because of the need to care for a child whose school or care provider was closed or is unavailable due to COVID-19.

The DOL’s FAB 2020-4 now treats a child’s “summer camp, summer enrichment program, or other summer program” like his school or care provider for EFMLEA purposes.

What proof is needed?

To be eligible for the tax credit under the FFCRA, the employer must collect certain information from the employee claiming the benefit. Nothing in the FAB 2020-4 changes the proof needed to claim the EFMLEA benefits. For example, the employee would have to provide the following: