The FFCRA’s grant of additional employee leaves for COVID-related reasons expired on December 31, 2020, and was not extended by Congress. Thus, employees are not entitled to expanded FMLA or EPSL leave even if an employee did not exhaust it before that date. That said, an employer can grant employees the ability to continue using such leaves if it so chooses, taking advantage of tax credits for such leaves. Unfortunately, public agencies are ineligible for this tax break.
CA passed Assembly Bill (AB) 1867 in 2020 to provide supplemental COVID-19 paid sick leave (CPSL) to food service workers, health care providers, and emergency responders whose employers chose to utilize an exemption from the requirement to provide FFCRA leave.
One key difference between the CPSL and the FFCRA is that employees taking CPSL as of December 31, 2020, may continue to take the leave even if the entitlement extends past December 31, 2020. This only applies to employees who started a leave in 2020 and remain on that leave into 2021.