American Rescue Plan: FFCRA Updated FAQs

Please note: This blog is current to the date of its publication, June 29, 2021.. For more recent updates, contact SST’s experts.

The IRS issued 123 new frequently asked questions on June 11, 2021 for employers who voluntarily provide paid Families First Coronavirus Response Act (FFCRA) Employee Sick and Family Leave under the expanded American Rescue Plan act of 2021 (ARPA) for the period April 1, 2021 to September 30,2021.

For more information on FFCRA, read SST’s previous blog post: FFCRA Paid Employee Sick Leave: What Employers Need to Know or contact us today.

The FAQs are divided into 16 sub-topics providing more detailed information and addressing specific questions on:

  • Tax credits available for employers and how to claim them
  • How to compute the credit amounts
  • Covered health plan expenses
  • Advance payment of credits
  • Credits for employees that are typically exempt from Social Security (Ministers, for example)
  • Credits for tax exempt organizations
  • Details about the last day an employer may file for advance payment of the credit

The tax credits apply to employers with fewer than 500 employees, and they are refundable and advanceable. Click here to view the complete FAQ document.

For additional information and guidance regarding The American Rescue Plan or other COVID-19 relief efforts, contact the experts at SST today.