COVID-19 Information Center
The Latest
April 14
CARES Act Summary
The CARES Act was signed into law on March 27, 2020. This bill intends to provide emergency assistance and health care response for individuals, families, and businesses affected by the 2020 coronavirus pandemic.
April 13
IRS CARES Act Update: PPP SBA Loans and Social Security Deferment
The IRS under the CARES Act has issued updated guidance for Businesses participating in the Paycheck Protection Program (PPP). The update allows businesses using PPP SBA Loans the following:
- Employers that apply for and receive a PPP SBA loan can stop paying employer Social Security taxes.
- The employers must begin paying their Social Security taxes again once they receive notice that their loan has been forgiven,
- Any deferred employer Social Security taxes must have 50% repaid by the end of 2021 and the remainder by the end of 2022.
April 9
Covid-19 HR Update and FAQ Webinar Scheduled
Join us on April 16th for our latest COVID-19 Regulatory Update and FAQ webinar. In this 60-minute webinar, Kara Govro, Senior Legal Editor, will review current guidance and regulations related to COVID-19 legislation and address some of the most common COVID-19 employer questions.
Date: Thursday, April 16, 2020
Time: 12:00 PM Central
April 6
FFCRA - Employee Request Form
Our HR team has put together an employee Emergency Paid Sick Leave and Expanded FMLA Request for you to provide to employees.
Federal and State Resources
The Federal and State Resources sections have been updated.
April 1
Paycheck Protection Program (PPP) SBA Loan Reports
Alliance has created a COVID-19 report group that contains all of the payroll reports clients will need when completing the PPP SBA Loan application.
March 31
FFCRA - Client Training Webinar
FFCRA Training Resources
March 27
Coronavirus Aid, Relief, and Economic Security Act
The “Coronavirus Aid, Relief, and Economic Security Act” or the “CARES Act,” was signed into law on March 27, 2020.
FFCRA - Employee Notice Poster
Each covered employer must post a notice of the Families First Coronavirus Response Act (FFCRA) requirements in a conspicuous place on its premises. An employer may satisfy this requirement by emailing or direct mailing this notice to employees, or posting this notice on an employee information internal or external website.
March 25
Alliance Payroll FFCRA Training Webinar Scheduled
To ensure proper reporting of the employer tax credits available under the FFCRA Emergency FMLA and Paid Sick Leave benefits, Alliance will be globally setting up earning codes. The new codes will be available for use Wednesday, April 1st.
Please join us for our FFCRA Training Webinar to learn the exact procedures to track FFCRA in your AllPay software:
Date: Tuesday, March 31st
Time: 10:00 AM Central
Click here to Register (this webinar will be recorded and posted in AllPay University)
FFCRA Effective date moved to April 1st, 2020
The Department of Labor (DOL) announced its first round of published guidance to provide information to employees and employers about how each will be able to take advantage of the protections and relief offered by the FFCRA when it takes effect on April 1, 2020.
- Read the DOL guidance here (updated 3/25 @10:30 AM)
- Fact Sheet for Employers (updated 3/25 @10:30 AM)
- FAQ's for Employers (updated 3/25 @10:30 AM)
March 24
FFCRA changes being implemented to your AllPay Account
Coming changes related to HR 6201 - Families First Coronavirus Response Act (FFCRA)
In order to ensure proper reporting of the employer tax credits available under the FFCRA Emergency FMLA and Paid Sick Leave benefits, Alliance will be globally setting up the codes listed below in each company. Please also note: it is generally interpreted that any FFCRA FMLA or Paid Sick Leave usage in advance of April 1st may not be eligible for the employer tax credits.
- CVESL - CV Employee Sick Leave
- CVFSL - CV Family Sick Leave
- CVPFMLA - CV Paid FMLA
- CVUFMLA - CV Unpaid FMLA (memo hours only)
These earning codes will be available to you on April 1st. These codes must be used to track FFCRA hours and payment of FFCRA wages through December 31, 2020.
The general interpretation of these FFCRA wages is that they constitute “Regular” Pay. As such, the resulting wages and hours should be included in the following calculations:
- Employee Retirement Plan deductions and Employer matches/contributions
- PTO (sick, vacation, etc.) accruals for hourly employees. This includes all state mandated sick accruals.
- Any Other code groups that include regular pay, for example: custom reports, custom calculations, etc.
Alliance will include the wages and hours for these earning codes in your Retirement, PTO Accruals, and Other code group calculations. If, you do NOT want this to be included in your calculations, please email us at covid19@alliancepayroll.com .
FFCRA Summary Information
Alliance Payroll Services has published an FFCRA Overview Document and an extensive Employer FAQ for review. These documents will be updated as more information becomes available:
NOTE: Our interpretation is that any FFCRA FMLA or Paid Sick usage in advance of April 1st may not be eligible for the employer tax credit
March 23
Covid-19 HR Guidance & Best Practices Webinar
Employers are facing unprecedented challenges navigating COVID-19. Kara Govro, Senior Legal Editor, will address the most common HR questions relating to COVID-19 and share resources and best practices on topics including work-from-home policies, FMLA, and PTO.
Access a recording of this session here: Recoding of March 23rd webinar
March 19
Families First Coronavirus Response Act signed into Law
The Families First Coronavirus Response Act (FFCRA) was signed into law on March 18, 2020. This is the second in what is expected to be a series of bills that aim to stimulate economic growth and ensure proper medical treatment and nutrition for those affected by COVID-19.
In the coming days and weeks, federal regulatory agencies, including the Department of Labor (DOL) and Health and Human Services (HHS), will provide guidance on how to execute or implement the new requirements. In the meantime, employers and advisors must rely on a good faith interpretation of the act’s text.
Let us answer your questions
If you have specific questions relating to your business please email covid19@alliancepayroll.com or submit your question below.
CARES Act
The CARES Act was signed into law on March 27, 2020. This bill intends to provide emergency assistance and health care response for individuals, families, and businesses affected by the 2020 coronavirus pandemic. Use the buttons below to jump to CARES Act details for employers.
CARES Act: Paycheck Protection Program (PPP) SBA Loans
CARES provides small business relief specifically for employers with 500 or fewer employees, including nonprofits, in a few different forms:
- Forgiveness of up to 6 months of payments on any existing Small Business Administration non-disaster loans
- The loan forgiveness would be for an amount equal to the costs incurred between February 15, 2020, and June 30, 2020, due to payroll, rent and utility payments, and mortgage interest payments
- Institution of a Paycheck Protection Loan Program (PPP Loan) to help employers cover payroll costs, including salaries, healthcare premiums, paid leave benefits, and state taxes on employee wages.
- The loans implemented under the CARES Act will be forgiven so long as businesses pledge not to lay off their workers.
- These loans are being offered to qualified business through the U.S. Small Business Administration (SBA). These are low-interest loans with terms potentially as long as 30 years.
- When applying, be prepared to provide the following information:
- Tax Information Authorization (IRS Form 4506T), completed and signed by each principal or owner
- Recent federal income tax returns
- Personal Financial Statement (SBA Form 413)
- Schedule of Liabilities listing all fixed debts (SBA Form 2202)
- Companies may also need to provide profit and loss statements, recent tax returns and balance sheets
- After the application, the SBA will review credit information before conducting its own inspection to verify losses.
- The SBA says its goal is to arrive at a decision on any disaster loans within two to three weeks.
Alliance Payroll reporting to assist in preparing your SBA loan.
We know many of you are planning to immediately apply for a Small Business Administration (SBA) loan under the Paycheck Protection Program (PPP) of the CARES Act. Part of the required loan documentation will be payroll reports that are readily available in your AllPay software from Alliance Payroll. For your convenience, you will find the following custom Covid-19 reports consolidated in a new AllPay report group called Covid-19 under your reports tab:
- Covid19 Payroll Totals Report
Small businesses will need to provide their loan officer with their previous 12 month payroll costs. This report will summarize ALL labor costs over the 12 month period that the report is run. - Covid19 Payroll Details Report
This is the same report as the Payroll Totals Report, except it gives individual employee wage details. - Covid19 Full Time Equivalent Report
This report will provide you the number of full time equivalent employees for the chosen date range. - Covid19 Excess Compensation Report
This report will list any employees whose gross compensation is in excess of $100,000 for the chosen date range. Please note the first $100,000 of gross compensation is allowed, only the excess is excluded. NOTICE: This section of the CARES Act is still awaiting further guidance from the IRS and the SBA. - Covid19 Sick Leave Exclusions Report
This report will list qualified sick or FMLA wages – for the chosen date range - paid under the FFCRA which resulted in a credit to your federal tax deposit. This report will probably not be needed by your loan officer until the forgiveness portion of your loan is reviewed in several months.
All of the above reports should be run with the same date range requested by your loan officer.
- Quarterly Tax Returns
Your loan officer will require you to provide your quarterly employment tax returns that cover the previous 12 month wage period from the loan origination. These returns are available in your Tax Documents tab under the Company icon.
We strongly encourage you to discuss your loan application and applicable payroll reports with your CPA, financial advisor, or legal counsel.
CARES Act: Employee Retention Credit (ERC)
The CARES Act provides an Employee Retention Credit (ERC) based on the economic hardship COVID19 placed on a business.
- For wages paid after March 12, 2020, and before January 1, 2021, eligible employers and nonprofits would be allowed a new refundable payroll tax credit equal to 50 percent of the qualified wages paid
- The total eligible wages per employee are $10,000, resulting in a maximum credit of $5,000 per employee
- To qualify for the credit, an employer must meet all of the following criteria:
- The employer must have carried on a trade or business during calendar-year 2020
- The operation of that trade or business is either:
- Fully or partially suspended due to orders from an appropriate governmental authority limiting commerce, travel or group meetings due to COVID-19
- Or, receiving gross receipts, for at least one calendar quarter, that are less than 50 percent of the gross receipts received during the same calendar quarter(s) in the prior year (this period of significant decline in gross receipts is recognized until the gross receipts for a calendar quarter are greater than 80 percent of gross receipts for the same calendar quarter in the prior year)
- The number of employees will further determine an employer’s eligibility to qualify for the credit:
- For employers with more than 100 full-time employees during 2019, the credit only applies to qualified wages paid to employees when they are not providing services due to a governmental order related to COVID-19.
- For employers with 100 or fewer full-time employees, the credit applies to all employee wages.
- There are stipulations to prevent employers from “double dipping” and counting wages towards multiple credits.
- This is relative to the calculation of other credits, such as the Work Opportunity Tax Credit (WOTC) and the employer credit for Paid Family and Medical Leave.
- Also, it is specified that employers receiving PPP loans under CARES are not eligible for the employee retention credit
CARES Act: Social Security Deferment
The CARES Act will allow employers to defer paying their share of the social security portion of payroll taxes from March 27, 2020, through December 31, 2020. This provision allows for 50 percent of those taxes to be instead deposited by December 31, 2021, and the remainder deposited by December 31, 2022.
- All employers may defer the deposit and payment of the employer's share of social security tax, however;
- Employers who have received a PPP loan, but whose loan has not yet been forgiven, may defer deposit and payment of the employer's share of social security tax that otherwise would be required to be made beginning on March 27, 2020, through the date the lender issues a decision to forgive the loan.
- Once an employer receives a decision from its lender that its PPP loan is forgiven, the employer is no longer eligible to defer deposit and payment of the employer's share of social security tax due after that date.
- An employer is entitled to defer deposit and payment of the employer's share of social security tax prior to determining whether the employer is entitled to the paid leave credits under FFCRA or the employee retention credit, and prior to determining the amount of employment tax deposits that it may retain in anticipation of these credits, the amount of any advance payments of these credits, or the amount of any refunds with respect to these credits.
- Health care providers will receive $100 billion in grants to help fight the coronavirus and make up for revenue lost by delaying elective surgeries and other procedures.
FFCRA
The Families First Coronavirus Response Act (FFCRA) was signed into law on March 18, 2020. Among other things, this bill provides new employee leave benefits, including paid leave options, for employees who work for employers with fewer than 500 employees.
Alliance Client Training Webinar
(Posted March 31, 2020)
FFCRA Training Resources
FFCRA Effective date moved to April 1st, 2020
(Posted March 25, 2020)
- Read the DOL guidance here (updated 3/25 @10:30 AM)
- Fact Sheet for Employers (updated 3/25 @10:30 AM)
- FAQ's for Employers (updated 3/25 @10:30 AM)
FFCRA - Employee Notice Poster
(Posted March 25, 2020)
Each covered employer must post a notice of the Families First Coronavirus Response Act (FFCRA) requirements in a conspicuous place on its premises. An employer may satisfy this requirement by emailing or direct mailing this notice to employees, or posting this notice on an employee information internal or external website.
FFCRA Summary Information
(Posted March 24, 2020)
Alliance Payroll Services has published an FFCRA Overview Document and an extensive Employer FAQ for review. These documents will be updated as more information becomes available:
NOTE: Our interpretation is that any FFCRA FMLA or Paid Sick usage in advance of April 1st may not be eligible for the employer tax credit
FFCRA - Employee Request Form
(Posted April 6, 2020)
Our HR team has put together an employee Emergency Paid Sick Leave and Expanded FMLA Request for you to provide to employees.
Business Resources
Policies
- Work From Home
- FFCRA - FMLA Child Leave
- FFCRA - Emergency Sick Leave
- FFCRA - Employee Request Form (Updated April 6, 2020)
Federal Resources - Updated April 6
CDC Materials
In response to the COVID-19 outbreak, the U.S. Centers for Disease Control and Prevention (CDC) has issued:
- Interim Guidance for Businesses and Employers to Plan and Respond to Coronavirus Disease, which provides recommended workplace strategies for employers and guidance on how to decrease COVID-19 spread, information on how to respond to outbreaks, and additional resources; and
- Public Health Response to the Coronavirus Disease 2019 Outbreak, which provides a chronological timeline and summary of the virus, cases reported in the United States, and the agency’s public health response to the illness.
The CDC has also created the following posters for download:
- All CDC Guidance Documents
- What you need to know (English, Spanish, Chinese)
- What to do if you are sick (English, Spanish, Chinese)
- Stop the spread of germs (English, Spanish, Chinese)
- Symptoms of coronavirus (English, Spanish)
- President’s Coronavirus Guidance: 15 Days to Slow the Spread
- Workplace, School and Home Guidance
- Phone Numbers for State and Local Health Departments
- See all CDC print resources
Keep up to date on CDC guidance for specific industries, latest updates, and resources on the Coronavirus Disease 2019 (COVID-19) main page.
DOL Materials (Updated April 6, 2020)
The U.S. Department of Labor (DOL) has created a resource page for workers and employers. The DOL’s Wage and Hour Division provides these posters and guidance:
- Families First Coronavirus Response Act: Questions and Answers
- Families First Coronavirus Response Act: Employer Paid Leave Requirements
- Families First Coronavirus Response Act: Employee Paid Leave Rights
- Required poster: Employee Rights: Paid Sick Leave and Expanded Family and Medical Leave Under the Families First Coronavirus Response Act (Spanish)
- Families First Coronavirus Response Act Notice – Frequently Asked Questions
- COVID-19 and the American Workplace
- Fact Sheet #70: Frequently Asked Questions Regarding Furloughs and Other Reductions in Pay and Hours Worked Issues
- COVID-19 and the Fair Labor Standards Act Questions and Answers
- COVID-19 and the Family and Medical Leave Act Questions and Answers
EEOC Materials
The U.S. Equal Employment Opportunity Commission (EEOC) has created a landing page entitled What You Should Know About the ADA, the Rehabilitation Act, and COVID-19, which provides links to resources and guidance.
HHS Materials
In response to COVID-19, the Office of Civil Rights for the U.S. Department of Health and Human Services (HHS) issued a bulletin regarding HIPAA Privacy and COVID-19.
IRS Materials
In response to the COVID-19 outbreak, the Internal Revenue Service (IRS) has issued the following:
- Coronavirus Tax Relief webpage
- COVID-19-Related Tax Credits for Required Paid Leave Provided by Small and Midsize Businesses FAQs
- Employee Retention Credit for Many Businesses Financially Impacted by COVID-19
JAN Materials
The Job Accommodation Network (JAN) Accommodation and Compliance: Coronavirus Disease 2019 (COVID-19) webpage links to resources for employers regarding the Americans with Disabilities Act (ADA) and coronavirus.
NGA Materials
The National Governors Association (NGA) Coronavirus: What You Need to Know web page tracks state initiatives and provides other data.
OSHA Materials
The U.S. Occupational Safety and Health Administration (OSHA) has created a COVID-19 website for workers and employers that addresses the disease and provides guidance and other resources for preventing exposure to and infection with the virus.
OSHA has also issued the publication Guidance on Preparing Workplaces for COVID-19.
Topics covered include:
- Background
- Hazard Recognition
- Medical Information
- Standards
- Control and Prevention
- Additional Resources
OSHA has also issued the publication Guidance on Preparing Workplaces for COVID-19.
Small Business Administration Materials
The U.S. Small Business Administration has issued guidance entitled SBA Disaster Assistance in Response to the Coronavirus, explaining how the SBA is offering designated states and territories low-interest federal disaster loans for working capital to small businesses suffering substantial economic injury as a result of the coronavirus (COVID-19). Also see Coronavirus (COVID-19): Small Business Guidance & Loan Resources.
State Resources - Updated April 6
We are adding state resources daily. Check this section often for links to new or updated resources.
Alabama
Department of Labor
Arkansas
Department of Health
Arizona
Department of Health Services
California
Guidance for Employers
- Cal/OSHA Interim Guidelines for General Industry on 2019 Novel Coronavirus Disease (COVID-19)
- Interim Guidance for Businesses and Employers to Plan and Respond to Coronavirus Disease 2019
- Guidance on Requirements to Protect Workers from Coronavirus
Educational Materials and Fact Sheets
- Safety & Health Fact Sheet | Aerosol Transmissible Diseases (PDF)
- The California Workplace Guide to Aerosol Transmissible Diseases (PDF)
Model Written Plans and Programs
- Aerosol Transmissible Diseases Model Exposure Control Plan (Word)
- Aerosol Transmissible Diseases Model Laboratory Biosafety Plan (Word)
- Aerosol Transmissible Diseases Referring Employer Model Written Program (Word)
Department of Industrial Relations (DIR)
Coronavirus Disease (COVID-19) – FAQs : Employee leave options, compensation, and salary.
Department of Public Health (DPH)
Employment Development Department (EDD)
- Benefits for Workers Impacted by COVID-19
- Coronavirus 2019 (COVID-19) FAQs (scroll down to “Employer Information” section)
Labor and Workforce Development Agency
San Francisco
Office of Labor Standards Enforcement
Office of Economic and Workforce Development
Colorado
Department of Labor and Employment
- Information and Resources on Coronavirus
- Emergency Rules on Paid Sick Leave for COVID-19
- Emergency Leave with Pay (Colorado HELP) Rules
Connecticut
Department of Labor
- FAQs about coronavirus (COVID-19) for workers and employers
- SharedWork program (provides employers with a layoff alternative)
State Government
Delaware
Department of Labor
Division of Public Health
District of Columbia
Mayor’s Office
Florida
Department of Economic Opportunity
Georgia
Department of Labor
Department of Public Health
Hawaii
Department of Health
Department of Labor and Industrial Relations
Idaho
State Government
Iowa
Workforce Development
- Unemployment Insurance Guidance for Workers and Employers
- Employers — COVID-19 and Unemployment Insurance Questions
- Employers — Voluntary Shared Work Program
Department of Revenue
Illinois
Department of Employment Security
Illinois Department of Public Health
Indiana
Department of Labor
Kansas
Department of Health and Environment
Department of Labor
- COVID-19 Response Resources
- Shared Work Program
- Employer Spreadsheet Filing for Unemployment Insurance
Louisiana
Workforce Commission
Maine
Department of Labor
Maryland
Department of Labor
- Frequently Asked Questions About COVID-19 and Maryland’s Unemployment Insurance Benefits Administration
- COVID-19 Layoff Aversion Fund
State Government
Massachusetts
Department of Public Health
Labor and Workforce Development
Office of Attorney General
Michigan
Department of Health and Human Services
Minnesota
Department of Health
Department of Labor and Industry
Minnesota Unemployment Insurance
Mississippi
Department of Employment Security
- Mississippi Announces Support for Workers Impacted by COVID-19
- Novel Coronavirus (COVID-19) Response
Missouri
Department of Labor & Industrial Relations
Nevada
Department of Health and Human Services
New Hampshire
Department of Business and Economic Affairs
Department of Health and Human Services
Governor’s Office
New Jersey
Department of Labor & Workforce Development
- NJDOL and the Coronavirus (COVID-19): What Employers & Businesses Should Know
- NJDOL Benefits and the Coronavirus (COVID-19): What Employees Should Know
State Government
New York
New York State
New York State Department of Health
- Guidance on Essential Services
- New York State on Pause
- Protect yourself from COVID-19 and stop the spread of germs: English, Spanish, Bengali, Chinese, Haitian, Korean, Russian
Department of Labor
- Unemployment Insurance (seven-day waiting period for Unemployment Insurance benefits for people who are out of work due to COVID-19 closures or quarantines)
- Worker Adjustment and Retraining Notification
Office of the Attorney General
North Carolina
Department of Health and Human Services
Department of Commerce and Employment Security
Ohio
Department of Health
Office of Unemployment Insurance Operations
Oregon
Employment Department
- COVID-19 Related Business Layoffs, Closures, and Unemployment Insurance Benefits
- COVID-19 Scenarios & Benefits Available
Governor’s Office
Oregon OSHA
Secretary of State
Pennsylvania
Department of Labor and Industry
Rhode Island
Department of Labor and Training
South Carolina
Department of Employment and Workforce
- COVID-19 Related Unemployment Insurance Information
- COVID-19 and Unemployment Insurance Benefits FAQ
- COVID-19 Resource Hub Employer Services
Department of Health and Environmental Control
- Coronavirus Disease 2019
- Interim Guidance for Businesses and Employers
- Retail Food Service Establishments andCOVID-19
Tennessee
Department of Labor & Workforce Development
Texas
Workforce Commission
Utah
Workforce Services
Virginia
Employment Commission
Washington
Department of Health
Employment Security Department (ESD)
Office of the Governor
Wisconsin
Department of Workforce Development
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