Helpful Coronavirus Facts and Tips for Employers and HR

There’s no doubt that the Coronavirus pandemic has now disrupted all of our lives. You’re getting emails about it, you scan through masses of posts and articles in your social media; there’s just so much information coming at us so quickly. Integrity Data has created a COVID-19 Response Task Force to help you understand and provide solutions to the challenges you and our customers will be facing.

Below we have provided a one-stop shop of quick Coronavirus employer facts and tips that are easy to digest.

For help with handling new paid sick leave regulations in Dynamics GP payroll, see this blog. 

The paid sick leave provisions from the Families First Coronavirus Response Act (FFCRA) is effective on April 1. This Coronavirus paid leave law is for all employees no matter how long they have been employed.

Emergency FMLA (E-FMLA)

• Applies to all employees after 30 days of employment.
• Exceptions for employers under 50 will come in April.
• Model Notice was released March 25, 2020. See below for more.

The Department of Labor has published a notice regarding the Coronavirus paid sick leave and E-FMLA provisions outlined by the FFCRA.

• Employers with 500 or less employees are required to post this is a public location at an office and share with all employees via email as many employees are working remote.
• Click here to access the DOL provisions or click on the image.

Coronavirus employer payroll tax credits – More details are coming from the Coronavirus Aid, Relief, and Economic Security Act (CARES), but here’s what we know so far... Employers can claim an employer tax credit that includes:

• Amount paid to employees for two different types of leave.
• Medicare tax paid on both types of leave.
• Qualified health plan expenses for employees on either type of leave.

Federal income taxes extended until July 15.

• Some states have followed suit, while others have chosen different deadlines.
• Some have just extended the deadline for paying state income taxes.
• Check all state Tax Day extensions here.

Workers Compensation – Check with your Workers Comp vendor to know what your state(s) coverage is for COVID-19. Some states might cover the natural consequences of their jobs such as:

• An employee is working overseas and contracts COVID-19.
• An employee contacts COVID-19 and infects others in the office.

Remember to send employees information from your health plan providers of Teledoc opportunities.

Check your Benefit Summary Plan Descriptions (SPDs) for benefit eligibility to maintain hours per week rules, especially as you are contemplating terminations, layoffs, and reduction in hours.

Dependent Care Spending Account – Mid-year election changes can be done under situations such as:

• A change in employment status that causes a reduced need for dependent care.
• Any of the following events that change the employment status of the employee, the employee's spouse, or the employee's dependent:
  • a termination or commencement of employment;
  • a strike or lockout;
  • a commencement of or return from an unpaid leave of absence;
  • and a change in worksite.
• In addition, if the eligibility conditions of the cafeteria plan or other employee benefit plan of the employer of the employee, spouse, or dependent depend on the employment status of that individual and there is a change in that individual's employment status with the consequence that the individual becomes (or ceases to be) eligible under the plan, then that change constitutes a change in employment (e.g., if a plan only applies to salaried employees and an employee switches from salaried to hourly-paid with the consequence that the employee ceases to be eligible for the plan, then that change constitutes a change in employment status).
• An election change can be made when there is a change in cost of the care provider.
• A participant may also revoke DCA elections during FMLA leave.

I-9 – Department of Homeland Security is allowing Section 2 documents to be reviewed by video conference, fax, or email. Just enter “COVID-19” as the reason for the physical review delay in the additional information field within Section 2. When normal operations recommence, then employers have three business days to do an in-person review of the verification documents. Then employer will add in Section 2, the additional information field, and the date the documents were physically reviewed.

Unemployment

• Check your state emergency regulations on unemployment.
• Georgia Department of Labor emergency rule requires employers to now file online partial benefits claims on behalf of their full and part-time employees if those employees’ hours are reduced, or if there is a temporary shutdown of the employer’s operations.

No new updates for ACA filing deadlines have been communicated by the IRS as a result of Coronavirus. The e-file deadline of March 31, 2020 is still in effect.

IRS has a Coronavirus page with helpful links.

Employer form for seeking expedited advance from IRS to cover cost of Coronavirus law paid leave (if payroll tax is not enough) was also released in IRS notice IR-2020-57, March 20, 2020.

OSHA - COVID-19 counts as a known hazard under OSHA. Companies are obligated to protect their workforces as well as taking in consideration ADA to prevent unlawful discrimination and FLSA with complying with pay laws.

EEOC has issued new guidelines to address the ADA and Rehabilitation Act in accordance with COVID-19. The information can be located here.

EEOC has given green light to do temperature checks on employees with proper procedures. Check out this site.

Some Presidential Primary Elections have been rescheduled. Many states are also suggesting to try to do early mail-in voting if possible. Check with your state to see if your primary has been delayed. Here’s a list of primaries that have been postponed.

SHRM has great resource page for COVID-19.

California has temporarily suspended the Cal-WARN Act notice requirements due to massive layoffs. Keep an eye on other WARN Act changes.

Cybercriminals have taken the opportunity to exploit individuals during the COVID-19 outbreak. Check out this article at SHRM - Don’t Fall for Fake E-mail About COVID-19.

Rest assured, Integrity Data and our COVID-19 Response Task Force is closely monitoring all of the latest information and providing guidance to our customers along the way. Stay up to date by subscribing to our email communications (check all that are relevant to you) and follow us on social media, we’ll be keeping you informed every step of the way.

In the meantime, don’t hesitate to contact us if you have any questions about your Dynamics GP or Dynamics 365 Business Central payroll needs and concerns.

Written by Integrity Data