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Alert: Corona Virus and HVAC Contractors

Important Links

Federal Paid Leave Mandates Under the Families First Coronavirus Response Act, H.R. 6201

On March 20, Treasury, IRS and DOL announced  their intent to implement these new mandates.

  • SMALL BUSINESS EXEMPTIONS:
    It appears that guidance/regulations will be issued from the Secretary of Labor to exempt small businesses with fewer than 50 employees from the leave requirements relating to school closings or child care unavailability where the requirements would jeopardize the ability of the business to continue. The exemption will be available on the basis of simple and clear criteria that make it available in circumstances involving jeopardy to the viability of an employer’s business as a going concern.
  • PROMPT PAYMENT FROM IRS TO EMPLOYERS MANDATED TO PROVIDE LEAVE:
    Under guidance that will be released next week, eligible employers who pay qualifying sick or child care leave will be able to retain an amount of the payroll taxes equal to the amount of qualifying sick and child care leave that they paid, rather than deposit them with the IRS. The payroll taxes that are available for retention include withheld federal income taxes, the employee share of Social Security and Medicare taxes, and the employer share of Social Security and Medicare taxes with respect to all employees. If there are not sufficient payroll taxes to cover the cost of qualified sick and child care leave paid, employers will be able file a request for an accelerated payment from the IRS. The IRS expects to process these requests in two weeks or less. 
  • Summary of Paid Leave Mandates under the Families First Coronavirus Response Act, H.R. 6201
    On March 18, 2020, Congress approved and the president signed into law legislation that includes mandates for employer-fronted federal paid leave—emergency sick leave and emergency paid family and medical leave described below. These requirements take effect on April 2, 2020, and sunset on December 31, 2020. However, the legislative environment remains fluid. The Senate could consider altering these paid leave mandates in a COVID-19 economic investment bill, a third COVID-19 relief bill. Such a measure could pass within days and would then need to be considered by the House before it became law. As such, please note that the information in this document is potentially subject to change before it takes effect. Read more.

What is COVID-19?

Coronaviruses are a large family of viruses that are common in people and many different species of animals,  including camels, cattle, cats, and bats. Rarely, animal coronaviruses can infect people and then spread between people such as with MERS-CoV, SARS-CoV, and now with this new virus (named SARS-CoV-2). The virus that causes COVID-19 is spreading from person-to-person in China and some limited person-to-person transmission has been reported in countries outside China, including the United States. However, respiratory illnesses like seasonal flu, are currently widespread in many US communities.

Symptoms of COVID-19
Reported illnesses have ranged from mild symptoms to severe illness and death for confirmed coronavirus disease 2019 (COVID-19) cases.

Symptoms may appear 2-14 days after exposure*:

  • Fever
  • Cough
  • Shortness of breath

*This is based on what has been seen previously as the incubation period of MERS-CoV viruses

Call your healthcare professional if you develop symptoms, and have been in close contact with a person known to have COVID-19 or if you have recently traveled from an area with widespread or ongoing community spread of COVID-19.

What Should Employers Do?

The Center for Disease Control and Prevention (CDC) is encouraging businesses to begin preparations for the spread of the Coronavirus in the United States. In order to assist you in these preparations, you are encouraged to take the following steps: