Category Archives: General

Guidance for Individuals, Small Businesses, and Non-Profits

The federal government and many state governments have implemented major changes in order to help individuals, small businesses, and non-profits get through the Covid-19 pandemic. Agudath Israel has worked with its team of professionals and volunteers from around the country to provide detailed guidance on these changes and will continue to provide additional information as this evolves. Please keep in mind that decisions should not be made without consulting your tax professionals, legal counsel and financial professionals. We have made the best possible effort to make sure this information is accurate and up-to-date, but the regulatory landscape is changing hour to hour. Please find updates to this document at www. clejewishcovid19.com. For assistance please email Agudath Israel/Gesher at covid19@agudathisraeloh.org or call 216-848-0379.

INDIVIDUALS:

Stimulus Payments: The CARES Act will provide onetime non-taxable cash payments to most Americans. Most adults will receive $1,200 for themselves and an additional $500 for every qualifying child. The payment decreases for individuals with an adjusted gross income above $75,000 and fully phases out for individuals with no children if their adjusted gross income is $99,000 or above. Couples filing jointly are eligible for the full stimulus payment if they make less than $150,000 annually; it fully phases out for families with no children at $198,000. Payments will be based on your 2019 tax return, or if you have not yet filed this year, your 2018 tax return. You do not need to apply for the payment. If the IRS already has your bank account information it will be direct-deposited to your account. If the IRS does not have your direct deposit information, a check will be mailed to your address. For those receiving social security benefits and therefore have not filed taxes, they will automatically receive a stimulus package based on their social security account record. Social security recipients that have dependents 16 or under and have not filled out the dependant declaration form by the April 22nd deadline, will not be able to receive the additional $500/ dependant until they file their 2020 tax return. Additionally, new beneficiaries since January 1, 2020, of either Social Security or SSI benefits, who did not file a tax return for 2018 or 2019 need to go to the IRS’s Non-Filers website to enter your information as you will not receive automatic payments from Treasury.

Unemployment: The CARES Act creates a temporary Pandemic Unemployment Assistance program through December 31, 2020 to provide payment to those not traditionally eligible for unemployment benefits (people who are self-employed, independent contractors, those with limited work history, and others) who are unable to work as a direct result of the coronavirus public health emergency.

Specifically, the CARES Act provides that a “covered individual” includes anyone who self-certifies that they are able and available to work but is unemployed or partially unemployed due to any of the following:

• Has been diagnosed with COVID-19 or is experiencing symptoms and seeking a medical diagnosis;
• A member of the individual’s household has been diagnosed with COVID-19;
• The individual is providing care for a family member or household member who has been diagnosed with COVID-19;
• The individual is the primary caregiver for a child or other person in the household who is unable to attend school or another facility as a direct result of COVID-19;
• The individual is unable to work because a health care provider has advised the individual to self-quarantine due to COVID-19 concerns;
• The individual was scheduled to commence employment and does not have a job or is unable to reach the job as a direct result of COVID-19;
• The individual has to quit their job as a direct result of COVID-19; or
• The individual’s place of employment is closed as a direct result of COVID-19.

The law also applies to those who are self-employed (and independent contractors). Some individuals are not eligible for benefits, such as those who have the ability to telework with pay or are receiving paid sick leave or other paid leave benefits.

Part-time workers are also eligible for benefits, Any earnings from employment during the week claimed may reduce the amount of benefits paid. Earnings equal to or less than 20% of a claimant’s weekly benefit amount will not reduce the amount of benefits paid. Earnings over 20% of the weekly benefit amount will reduce the benefit payment dollar for dollar. Earnings equal to or over the benefit amount will result in no benefits for that week. They are also eligible for the additional $600 weekly benefit.

More FAQs regarding Ohio unemployment information can be found at unemployment.ohio.gov.

Other key features of the new unemployment benefits include:

• The amount of benefits includes the amount that would be calculated under state law plus $600 per week for the period from March 29th -July 25th.
• Waiver of the usual one-week waiting period.

How much will I receive? How long will the payments last? In Ohio the benefits will last for 39 weeks, you will receive 50% of your regular weekly wages with a maximum amount not to exceed $647 if you have 3+ dependents, in addition to the $600 per week established by the CARES Act. After the initial 26 weeks are exhausted you can reapply for the additional 13 weeks.

Retirement accounts: Individuals may also be able to tap into retirement accounts. The provision waives the 10% early withdrawal penalty for distributions up to $100,000 from qualified retirement accounts for coronavirus-related purposes made on or after January 1, 2020. In addition, income attributable to such distributions would be subject to tax over three years, and the taxpayer may recontribute the funds to an eligible retirement plan within three years without regard to that year’s cap on contributions. Further, the provision provides flexibility for loans from certain retirement plans for coronavirus-related relief.

Student Loans: Until September 30th, all payments to government held student loans will be automatically suspended.

Mortgage and Rent Forbearance: The legislation provides relief for homeowners and renters, ensuring that Americans’ homes are not threatened by the coronavirus. It enables payment forbearance for federally backed mortgages, requires a foreclosure and eviction moratorium for homeowners with such mortgages, and imposes an eviction moratorium for renters in federally supported housing. For assistance with this process, please call Gesher at 216-862-4599; or call Agudath Israel’s Mortgage Assistance Hotline: 718-435-1300 extension 120. Leave a clear message as prompted, and an SBCO Counselor will return your call as soon as possible. In addition, many banks and credit card companies are willing to temporarily suspend other loan payments. Please contact your lender or Gesher at 216-862-4599.

The Emergency Family and Medical Leave Expansion Act: For a helpful Q & A, see here: https://www.dol.gov/agencies/whd/pandemic/ffcra-employee-paid-leave . Here is a summary: The Act provides financial assistance to employees who are unable to work due to the closure of a child’s day care or school due to a Public Health emergency (the child must be 17 years of age or below). The employee will receive 2/3 of their salary capped at $200 a day. The first ten days of leave is unpaid, but one may use paid sick leave or other paid time off (PTO). The employee cannot be forced to use PTO. The program lasts up to 12 weeks. If an organization has completely closed and there is no work for employees, they cannot go on family leave. If parts of the organization remained open, those employees who would otherwise still be working and who have work to do, but cannot due to the need to care for a child, are eligible for family leave. Employers will be completely reimbursed as a tax credit. This act does not apply to employers who have more than 500 employees.

Emergency Paid Sick Leave Act: The same Q & A linked before also provides guidance on this: https://www.dol.gov/agencies/whd/ffcra.

This Act provides financial assistance to an employee (as defined by the Fair Labor Standards Act) who is unable to work due to either:

• being subject to a quarantine or self-isolation order due to COVID-19 (the order can come from government or medical advice to do so); or,
• caring for a family member who is in quarantine or self-isolation; or
• closure of a school or childcare due to COVID-19 concerns. If the employee went on sick leave because he or she was quarantined/self-isolated they are capped at $511/day, and $5,110 total.

SMALL BUSINESSES AND NON-PROFIT BUSINESSES:

There are several programs in the CARES Act to help small businesses.

The Payroll Protection Program (PPP): This program allocates $350 billion to help small businesses retain their workers. It provides Small Business Administration (SBA) loans that may be forgiven if borrowers maintain their payrolls through the crisis or restore them afterward. These loans are potentially 100% forgivable if used to keep workers on payroll during the “covered period” of Feb. 15 – June 30, 2020. You must apply for forgiveness of your loan, and certain documentation will be required.

Your business may be eligible for a PPP loan if you have less than 500 employees. Sole proprietors, independent contractors, and self-employed individuals who regularly carry on a trade or business can also apply.

The maximum “loan” you can apply for is 2.5 times the average monthly payroll costs in the 12 months prior to the loan origination date, up to $10 million. There are exclusions, including employee compensation that exceeds $100,000 annually. The loan may be used for operational expenses such as payroll, health benefits, paid leave, mortgage or lease payments, utilities, and interest on debt incurred prior to February 15, 2020.

Borrowers can qualify for loan forgiveness equal to the following costs incurred during the covered 8-week period:

• Payroll costs,
• interest payments on covered loan obligations, and
• covered rent and utility payments.

Payroll includes parsonage, health care benefits, paid time off (PTO), and retirement benefits. For educational institutions, payroll does not include qualified tuition reimbursement (QTR) or the amount of employee salaries that is above $100,000. Forgiveness amounts will be decreased for any reductions in the number of employees or reductions in wages of 25% or more when comparing the covered period of employment to that same period in 2019. The interest rate on the loan is 4%. Loans will be made by SBA approved lenders, which include most major national banks. The SBA is setting the guidelines, and the banks will be processing loan applications. Please contact your bank as soon as possible!

Economic Injury Disaster Loans (EIDLs): EIDLs are low-interest SBA loans of up to $2 million that are being made available to small businesses that are suffering substantial economic injury due to COVID-19. The SBA is processing loan applications for small businesses and nonprofits. The application can be found here: https://disasterloan.sba.gov/ela/. Taking out an EIDL can impact your eligibility for a PPP loan, thus it may be advisable to pursue a PPP loan first. Applying for an EIDL, however, has other advantages, such as the Emergency Economic Injury Grant (see next section). Please seek professional advice as to what is best for your business or organization.

Emergency Economic Injury Grants: These grants provide an emergency advance of up to $10,000 to small businesses and private non-profits harmed by COVID-19 within three days of applying for an SBA Economic Injury Disaster Loan (EIDL). To access the advance, you first apply for an EIDL and then request the advance. The advance does not need to be repaid under any circumstance, and may be used to keep employees on payroll, to pay for sick leave, meet increased production costs due to supply chain disruptions, or pay business obligations, including debts, rent and mortgage payments.

Employee retention credit for employers subject to closure due to COVID-19: There is a refundable payroll tax credit for 50% of wages paid by employers to employees when the workplace is fully or partially closed due to COVID-19 or gross receipts declined by more than 50% when compared to the same quarter as last year. For employers of over 100 employees, the credit can only apply to retained employees who are not providing services due to COVID-19; employers of under 100 employees can apply the credit to all employees. The credit is capped at $10,000 per employee and applies to compensation and health benefits through the end of 2020.

Delay of payment of employer payroll taxes: This allows employers to defer payment of the employer contribution to the Social Security tax over the next two years (first half due December 31, 2021; second half is due December 31, 2022). This cannot be combined with forgiveness of the PPP loan.

The Emergency Family and Medical Leave Expansion Act: The Act provides financial assistance to employees who are unable to work due to the closure of a child’s day care or school due to a Public Health emergency (the child must be 17 years or below). The employee will receive 2/3 of their salary capped at $200 a day. The first ten days of leave is unpaid, but one may use paid sick leave or other paid time off (PTO). The employee cannot be forced to use PTO. The program lasts up to 12 weeks. If an organization has completely closed and there is no work for employees, they cannot go on family leave. If parts of the organization remained open, those employees who would otherwise still be working and who have work to do, but cannot due to the need to care for a child, are eligible for family leave. Employers will be completely reimbursed as a tax credit. This act does not apply to employers who have more than 500 employees.

Emergency Paid Sick Leave Act: This Act provides financial assistance to an employee (as defined by the Fair Labor Standards Act) who is unable to work due to either:

• being subject to a quarantine or self-isolation order due to COVID-19 (the order can come from government or medical advice to do so); or,
• caring for a family member who is in quarantine or self-isolation; or
• closure of a school or childcare due to COVID-19 concerns.

If the employee went on sick leave because he or she was quarantined/ self-isolated they are capped at $511/ day, and $5,110 total. If an employee is caring for an individual that is sick or quarantined, or has a child home due to school closure, then they are eligible for 2/3 of regular pay, capped at $200/day and $2,000 in total. The employer will be reimbursed 100% through a tax credit.

Unemployment: Under the new stimulus package, eligible workers would receive an extra $600 per week on top of their state benefit. Part time employees are eligible as well. If you own a business which closed due to coronavirus, your employees are eligible for unemployment. This unemployment counts as income and would affect other programs the employee may be eligible for, except for CHIP and Medicaid. An employee who was already on unemployment and exhausted their benefits can still reapply and will be eligible for at least 13 weeks and the $600 increase as applicable. A non-profit which is self-pay for unemployment insurance will split the cost 50/50 with the federal government. It is still unclear if this split includes the additional $600, or if the federal government will cover that completely.

Local Programs:
There are local programs to assist small businesses, some of them specifically in the hospitality and restaurant industry. For more information please call Gesher at 216-862-4599.

If you, like many small business owners, need a business counselor to help guide you through this uncertain time, you can turn to your local Small Business Development Center (SBDC), Women’s Business Center (WBC), or SCORE mentorship chapter. These resource partners, and the associations that represent them, will receive additional funds to expand their reach and better support small business owners with counseling and up-to-date information regarding COVID-19. There will soon be a joint platform that consolidates information and resources related to COVID-19 in order to provide consistent, timely information to small businesses. To find a local resource partner, visit https://www.sba.gov/local-assistance/find/.
In addition, the Minority Business Development Agency’s Business Centers (MBDCs), which cater to minority business enterprises of all sizes, will also receive funding to hire staff and provide programming to help their clients respond to COVID-19. Not every state has an MBDC. To find out if there is one that services your area, visit this site.

Non-Profits – a Brief Summary:

The Emergency Family and Medical Leave Expansion Act:
This act, which expires December 31, 2020, provides financial assistance to employees who are unable to work due to the closure of a child’s day care or school due to a public health emergency. For the purpose of this program, a child is defined as 17 years of age or below.
During their time on leave, the employee will receive 2/3 of their salary capped at $200 per day.
The first ten days of leave is unpaid, but an employee may choose to use paid sick leave or other paid time off (PTO). The employer may not require the employee to use paid sick leave or other PTO.
Maximum Length: The program last up to 12 weeks.
If parts of the organization remain open, those employees who are still expected to work but are unable to due to their need to care for a child are eligible for family leave.
If an organization has completely closed and there is no work for employees, they are not eligible for family leave.
Employers will be completely reimbursed as a payroll tax credit.
Eligibility: Employers with 500 or fewer employees.

Emergency Paid Sick Leave Act:
Provides financial assistance to an employee (as defined by the Fair Labor Standards Act) who is unable to work because they are
being subject to a quarantine or self-isolation order due to COVID-19 (the order can come from government or medical advice to do so); or,
caring for a family member who is in quarantine or self-isolation; or
closure of a school or childcare due to COVID-19 concerns.
If the employee went on sick leave because he or she was quarantined/self-isolated they are capped at $511/day, and $5,110 total.
If an employee is caring for an individual that is sick or quarantined, or has a child home due to school closure, then they are eligible for 2/3 of their regular pay, capped at $200/day and $2,000 in total.
The employer will be reimbursed 100% through a payroll tax credit.

Unemployment:
Under the new stimulus package, eligible workers would receive an extra $600 per week on top of their state unemployment benefit.
Part time employees are also eligible.
If a nonprofit closed due to coronavirus, its employees are eligible for unemployment.
This unemployment benefit counts as income and would affect the individual employee’s eligibility for other government assistance programs, except for CHIP and Medicaid.
A non-profit’s employee who was already receiving unemployment benefits before the passage of the bill and exhausted his or her benefits may reapply and be eligible for at least 13 weeks of the $600 increase.
A non-profit which is a self-pay for unemployment insurance will split the cost 50/50 with the federal government. It is still unclear if this split includes the additional $600, or if the federal government will cover that completely.

SBA Forgiveness Loan:
The new stimulus package includes a new program called the Paycheck Protection Act.
Nonprofits with less than 500 employees are eligible for this program
The program is a loan with a possibility of 100% forgiveness.
The loan amount is 2.5 times the average monthly payroll of the organizations.
Payroll includes parsonage, health care benefits, paid time off (PTO), and retirement benefits.
Payroll does not include qualified tuition reimbursement (QTR) or the amount of employee salaries that is above $100,000.
The loan can be forgiven equal to the amount spent in an 8 week period for payroll costs, interest on mortgage, rent, or utilities.

Ohio JFS which handles the processing of unemployment applications has divided the processing of applications by location, based on applicant social security numbers. This set up can significantly ease the application process for applicants by allowing them to call their assigned center hotline in addition to the standard 1-877-644-6562 number.

Here is a list of locations and phone numbers by social security # range. Additionally, you can fax correspondence to the central fax number 1-614-466-7449.

Social Security # Range (based on last 4 digits)	Location	Phone Number
0000-0765	Cleveland Adjudication Center	1-866-576-0006
0766-1942	Akron UI Delivery Center	1-866-768-0022
1943-2649	Lorain UI Delivery Center	1-866-849-0029
2650-4121	Toledo UI Delivery Center	1-800-589-2799
4122-4710	Chillicothe Adjudication Center	1-866-244-0399
4711-6005	Marietta Adjudication Center	1-866-867-0044
6006-7182	Youngstown Adjudication Center	1-866-221-0558
7183-7477	Dayton UI Delivery Center	1-866-541-0187
7478-7701	Interstate and Federal	1-866-217-0008
7702-8360	Columbus UI Delivery Center	1-866-217-0008
8361-9999	Lima Adjudication Center	1-866-272-0118
0000-9999	Columbus Adjudication Center (Interstate & Federal Claims)	Columbus Adjudication Center (Interstate & Federal Claims)

To read about frequently asked questions regarding participation of faith-based organizations in the Paycheck Protection Program (PPP) and the Ecomomic Injury Disaster Loan Program (EIDL) please click here.

Current and updated information on the Families First Response Act can be found here.

Here’s an overview from the NY Times of what the stimulus package will look like and some FAQ’s. We hope to update this as we learn more.

Stimulus Payments How large would the payments be?

Most adults would get $1,200, although some would get less. For every child age 16 or under, the payment would be an additional $500.

How many payments would there be?

Just one. Future bills could order up additional payments, though.

How do I know if I will get the full amount?

It depends on your income. Single adults with Social Security numbers who are United States residents and have an adjusted gross income of $75,000 or less would get the full amount. Married couples with no children earning $150,000 or less would receive a total of $2,400. And someone filing as head of household would get the full payment if they earn $112,500 or less. Above those income figures, the payment decreases until it stops altogether for single people earning $99,000 or married people earning $198,000. In any given family and in most instances, everyone must have a valid Social Security number. There is an exception for members of the military. You can find your adjusted gross income on line 8b of the 2019 1040 federal tax return.

What year’s income should I be looking at?

2019. If you haven’t prepared a tax return yet, you can use your 2018 return. If you haven’t filed that yet, you can use a 2019 Social Security statement showing your income.

What if my recent income made me ineligible, but I anticipate being eligible because of a loss of income in 2020?

Do I get a payment? The bill does not appear to help people in that circumstance, but there are many other provisions in the legislation. You may be able to file for unemployment or for one of the new loans for small business owners or sole proprietors.

Would I have to apply to receive a payment?

No. If the Internal Revenue Service already has your bank account information, it would transfer the money to you via direct deposit based on the recent income-tax figures it already has.

When would they arrive?

Treasury Secretary Steven Mnuchin said that he expected most people to get their payments within three weeks.

If my payment doesn’t come soon, how can I be sure that it wasn’t misdirected?

According to the bill, you would get a paper notice in the mail no later than a few weeks after your payment has been disbursed. That notice would contain information about where the payment ended up and in what form it was made. If you couldn’t locate the payment at that point, it would be time to contact the I.R.S. using the information on the notice.

What if I haven’t filed tax returns recently, would that affect my ability to receive a payment?

It could. File a return immediately, at least for 2018, according to the I.R.S. website. “Those without 2018 tax filings on record could potentially affect mailings of stimulus checks,” the site says. If you’re worried about money that you owe that you cannot pay, the I.R.S. recommends consulting a tax professional who can help you request an alternative payment plan or some other resolution.

Would most people who are receiving Social Security retirement and disability payments each month also get a stimulus payment?

Yes. Would eligible unemployed people get these stimulus payments? Veterans? Yes and yes.

If my income tax refunds are currently being garnished because of a student loan default, would this payment be garnished as well?

No.

Unemployment Benefits:

Who would be covered by the expanded program?

The new bill would wrap in far more workers than are usually eligible for unemployment benefits, including self-employed people and part-time workers.

The bottom-line: Those who are unemployed, partially unemployed or who cannot work for a wide variety of coronavirus related reasons would be more likely to receive benefits.

How much would I receive?

It depends on your state. Benefits would be expanded in a bid to replace the average worker’s paycheck, explained Andrew Stettner, a senior fellow at the Century Foundation, a public policy research group. The average worker earns about $1,000 a week, and unemployment benefits often replace roughly 40 to 45 percent of that. The expansion would pay an extra amount to fill the gap. Under the plan, eligible workers would get an extra $600 per week on top of their state benefit. But some states are more generous than others. According to the Century Foundation, the maximum weekly benefit in Alabama is $265, but it’s $450 in California and $681 in New Jersey. So let’s say a worker was making $1,100 per week in New York; she’d be eligible for the maximum state unemployment benefit of $435 per week. Under the new program, she gets an additional $600 of federal pandemic unemployment compensation, for a total of $1,035, or nearly all of her original paycheck. States have the option of providing the entire amount in one payment or sending the extra portion separately. But it must all be done on the same weekly basis.

Are gig workers, freelancers and independent contractors covered in the bill?

Yes, self-employed people would be newly eligible for unemployment benefits. Benefit amounts would be calculated based on previous income, using a formula from the Disaster Unemployment Assistance program, according to a congressional aide. Self-employed workers would also be eligible for the additional $600 weekly benefit provided by the federal government.

What if I’m a part-time worker who lost their job because of a coronavirus reason, but my state doesn’t cover part-time workers. Would I still be eligible?

Yes. Part-time workers would be eligible for benefits, but the benefit amount and how long benefits would last depend on your state. They would also be eligible for the additional $600 weekly benefit.

What if I’ve been diagnosed with Covid-19 or I need to care for a family member who has?

If you’ve been diagnosed, are experiencing symptoms or are seeking a diagnosis — and you’re unemployed, partially unemployed or cannot work as a result — you would be covered. The same goes if you must care for a member of your family or household who has received a diagnosis.

What if my child’s school or day care shut down?

If you rely on a school, day care or another facility to care for a child, elderly parent or another household member so that you can work — and that facility has been shut down because of coronavirus — you would be eligible.

What if I’ve been advised by a health care provider to quarantine myself because of exposure to coronavirus? And what about broader orders to stay home?

People who must self-quarantine would be covered. The legislation also says that individuals who are unable to get to work because of a quarantine imposed as a result of the outbreak would also be eligible.

I was about to start a new job and now can’t get there because of an outbreak.

You’d be eligible for benefits. You would also be covered if you were immediately laid off from a new job and did not have a sufficient work history to qualify for benefits under normal circumstances.

I had to quit my job as a direct result of coronavirus. Would I be eligible to apply for benefits?

It depends. Let’s say your employer didn’t lay you off but you had to quit because of a quarantine recommended by a health care provider, or because your child’s day care closed and you’re the primary caregiver. Situations like that are covered. But this provision wasn’t intended to cover people who quit (or want to quit) because they fear that continuing to work puts them at risk of contracting coronavirus, according to congressional aides.

My employer shut down my workplace because of coronavirus. Would I be eligible?

Yes. If you are unemployed, partially unemployed or unable to work because your employer closed down, you would be covered under the bill. The breadwinner of my household has died as a result of coronavirus.

I relied on that person for income, and I’m not working. Would that be covered?

Yes.

Who would the bill leave out?

Workers who are able to work from home, and those receiving paid sick leave or paid family leave would not be covered. New entrants to the work force who cannot find jobs would also be ineligible.

How long would the payments last?

Many states already provide 26 weeks of benefits, though some states have trimmed that back while others provide a sliding scale tied to unemployment levels. The bill would provide all eligible workers with an additional 13 weeks. So participants in states with 26 weeks would be eligible for a total of 39 weeks. The total amount cannot exceed 39 weeks, but it may be shorter in certain states. The extra $600 payment would last for up to four months, covering weeks of unemployment ending July 31.

How long would the broader program last?

Expanded coverage would be available to workers who were newly eligible for unemployment benefits for weeks starting on Jan. 27, 2020 and through Dec. 31, 2020.

My unemployment recently ran out — could I sign up again?

Yes. If you’ve exhausted your benefits, eligible workers could generally reapply. But how much you would get and for how long would depend on the state where you worked. Everyone would get at least another 13 weeks, along with the extra $600 payment.

Would this income disqualify me from any other programs?

Maybe. The additional $600 benefit would count as income when determining eligibility for means-tested programs, except for Medicaid and the Children’s Health Insurance Program, known as CHIP.

How long would I need to wait for benefits?

States have been incentivized to waive the one-week waiting period, but it’s unclear how long it would take to process claims — especially with state offices so strained by a flood of claims.

As provided under the legislation, the U.S. Department of Labor will be issuing implementing regulations. Additionally, as warranted, the Department will continue to provide compliance assistance to employers and employees on their responsibilities and rights under the FFCRA.

Definitions:

“Paid sick leave” – means paid leave under the Emergency Paid Sick Leave Act.

“Expanded family and medical leave” – means paid leave under the Emergency Family and Medical Leave Expansion Act.

Questions & Answers

What is the effective date of the Families First Coronavirus Response Act (FFCRA), which includes the Emergency Paid Sick Leave Act and the Emergency Family and Medical Leave Expansion Act? The FFCRA’s paid leave provisions are effective on April 1, 2020, and apply to leave taken between April 1, 2020, and December 31, 2020.

As an employer, how do I know if my business is under the 500-employee threshold and therefore must provide paid sick leave or expanded family and medical leave? You have fewer than 500 employees if, at the time your employee’s leave is to be taken, you employ fewer than 500 full-time and part-time employees within the United States, which includes any State of the United States, the District of Columbia, or any Territory or possession of the United States. In making this determination, you should include employees on leave; temporary employees who are jointly employed by you and another employer (regardless of whether the jointly-employed employees are maintained on only your or another employer’s payroll); and day laborers supplied by a temporary agency (regardless of whether you are the temporary agency or the client firm if there is a continuing employment relationship). Workers who are independent contractors under the Fair Labor Standards Act (FLSA), rather than employees, are not considered employees for purposes of the 500-employee threshold.

Typically, a corporation (including its separate establishments or divisions) is considered to be a single employer and its employees must each be counted towards the 500-employee threshold. Where a corporation has an ownership interest in another corporation, the two corporations are separate employers unless they are joint employers under the FLSA with respect to certain employees. If two entities are found to be joint employers, all of their common employees must be counted in determining whether paid sick leave must be provided under the Emergency Paid Sick Leave Act and expanded family and medical leave must be provided under the Emergency Family and Medical Leave Expansion Act.

In general, two or more entities are separate employers unless they meet the integrated employer test under the Family and Medical Leave Act of 1993 (FMLA). If two entities are an integrated employer under the FMLA, then employees of all entities making up the integrated employer will be counted in determining employer coverage for purposes of expanded family and medical leave under the Emergency Family and Medical Leave Expansion Act.

If I am a private sector employer and have 500 or more employees, do the Acts apply to me?No. Private sector employers are only required to comply with the Acts if they have fewer than 500 employees.[1]

If providing child care-related paid sick leave and expanded family and medical leave at my business with fewer than 50 employees would jeopardize the viability of my business as a going concern, how do I take advantage of the small business exemption?To elect this small business exemption, you should document why your business with fewer than 50 employees meets the criteria set forth by the Department, which will be addressed in more detail in forthcoming regulations.You should not send any materials to the Department of Labor when seeking a small business exemption for paid sick leave and expanded family and medical leave.

How do I count hours worked by a part-time employee for purposes of paid sick leave or expanded family and medical leave?A part-time employee is entitled to leave for his or her average number of work hours in a two-week period. Therefore, you calculate hours of leave based on the number of hours the employee is normally scheduled to work. If the normal hours scheduled are unknown, or if the part-time employee’s schedule varies, you may use a six-month average to calculate the average daily hours. Such a part-time employee may take paid sick leave for this number of hours per day for up to a two-week period, and may take expanded family and medical leave for the same number of hours per day up to ten weeks after that. If this calculation cannot be made because the employee has not been employed for at least six months, use the number of hours that you and your employee agreed that the employee would work upon hiring. And if there is no such agreement, you may calculate the appropriate number of hours of leave based on the average hours per day the employee was scheduled to work over the entire term of his or her employment.

When calculating pay due to employees, must overtime hours be included?Yes. The Emergency Family and Medical Leave Expansion Act requires you to pay an employee for hours the employee would have been normally scheduled to work even if that is more than 40 hours in a week. However, the Emergency Paid Sick Leave Act requires that paid sick leave be paid only up to 80 hours over a two-week period. For example, an employee who is scheduled to work 50 hours a week may take 50 hours of paid sick leave in the first week and 30 hours of paid sick leave in the second week. In any event, the total number of hours paid under the Emergency Paid Sick Leave Act is capped at 80.If the employee’s schedule varies from week to week, please see the answer to Question 5, because the calculation of hours for a full-time employee with a varying schedule is the same as that for a part-time employee.Please keep in mind the daily and aggregate caps placed on any pay for paid sick leave and expanded family and medical leave as described in the answer to Question 7.Please note that pay does not need to include a premium for overtime hours under either the Emergency Paid Sick Leave Act or the Emergency Family and Medical Leave Expansion Act.

As an employee, how much will I be paid while taking paid sick leave or expanded family and medical leave under the FFCRA?It depends on your normal schedule as well as why you are taking leave.If you are taking paid sick leave because you are unable to work or telework due to a need for leave because you (1) are subject to a Federal, State, or local quarantine or isolation order related to COVID-19; (2) have been advised by a health care provider to self-quarantine due to concerns related to COVID-19; or (3) are experiencing symptoms of COVID-19 and are seeking medical diagnosis, you will receive for each applicable hour the greater of:

• your regular rate of pay,
• the federal minimum wage in effect under the FLSA, or
• the applicable State or local minimum wage.

In these circumstances, you are entitled to a maximum of $511 per day, or $5,110 total over the entire paid sick leave period.

If you are taking paid sick leave because you are: (1) caring for an individual who is subject to a Federal, State, or local quarantine or isolation order related to COVID-19 or an individual who has been advised by a health care provider to self-quarantine due to concerns related to COVID-19; (2) caring for your child whose school or place of care is closed, or child care provider is unavailable, due to COVID-19 related reasons; or (3) experiencing any other substantially-similar condition that may arise, as specified by the Secretary of Health and Human Services, you are entitled to compensation at 2/3 of the greater of the amounts above.

Under these circumstances, you are subject to a maximum of $200 per day, or $2,000 over the entire two week period.

If you are taking expanded family and medical leave, you may take paid sick leave for the first ten days of that leave period, or you may substitute any accrued vacation leave, personal leave, or medical or sick leave you have under your employer’s policy. For the following ten weeks, you will be paid for your leave at an amount no less than 2/3 of your regular rate of pay for the hours you would be normally scheduled to work. The regular rate of pay used to calculate this amount must be at or above the federal minimum wage, or the applicable state or local minimum wage. However, you will not receive more than $200 per day or $12,000 for the twelve weeks that include both paid sick leave and expanded family and medical leave when you are on leave to care for your child whose school or place of care is closed, or child care provider is unavailable, due to COVID-19 related reasons.

To calculate the number of hours for which you are entitled to paid leave, please see the answers to Questions 5-6 that are provided in this guidance.

What is my regular rate of pay for purposes of the FFCRA? For purposes of the FFCRA, the regular rate of pay used to calculate your paid leave is the average of your regular rate over a period of up to six months prior to the date on which you take leave.[2] If you have not worked for your current employer for six months, the regular rate used to calculate your paid leave is the average of your regular rate of pay for each week you have worked for your current employer.If you are paid with commissions, tips, or piece rates, these wages will be incorporated into the above calculation.You can also compute this amount for each employee by adding all compensation that is part of the regular rate over the above period and divide that sum by all hours actually worked in the same period.

May I take 80 hours of paid sick leave for my self-quarantine and then another amount of paid sick leave for another reason provided under the Emergency Paid Sick Leave Act? No. You may take up to two weeks—or ten days—(80 hours for a full-time employee, or for a part-time employee, the number of hours equal to the average number of hours that the employee works over a typical two-week period) of paid sick leave for any combination of qualifying reasons. However, the total number of hours for which you receive paid sick leave is capped at 80 hours under the Emergency Paid Sick Leave Act. 

If I am home with my child because his or her school or place of care is closed, or child care provider is unavailable, do I get paid sick leave, expanded family and medical leave, or both—how do they interact? You may be eligible for both types of leave, but only for a total of twelve weeks of paid leave. You may take both paid sick leave and expanded family and medical leave to care for your child whose school or place of care is closed, or child care provider is unavailable, due to COVID-19 related reasons. The Emergency Paid Sick Leave Act provides for an initial two weeks of paid leave. This period thus covers the first ten workdays of expanded family and medical leave, which are otherwise unpaid under the Emergency and Family Medical Leave Expansion Act unless the you elect to use existing vacation, personal, or medical or sick leave under your employer’s policy. After the first ten workdays have elapsed, you will receive 2/3 of your regular rate of pay for the hours you would have been scheduled to work in the subsequent ten weeks under the Emergency and Family Medical Leave Expansion Act.

Please note that you can only receive the additional ten weeks of expanded family and medical leave under the Emergency Family and Medical Leave Expansion Act for leave to care for your child whose school or place of care is closed, or child care provider is unavailable, due to COVID-19 related reasons.

Can my employer deny me paid sick leave if my employer gave me paid leave for a reason identified in the Emergency Paid Sick Leave Act prior to the Act going into effect?No. The Emergency Paid Sick Leave Act imposes a new leave requirement on employers that is effective beginning on April 1, 2020.

Is all leave under the FMLA now paid leave?No. The only type of family and medical leave that is paid leave is expanded family and medical leave under the Emergency Family and Medical Leave Expansion Act when such leave exceeds ten days. This includes only leave taken because the employee must care for a child whose school or place of care is closed, or child care provider is unavailable, due to COVID-19 related reasons.

Are the paid sick leave and expanded family and medical leave requirements retroactive?No.

How do I know whether I have “been employed for at least 30 calendar days by the employer” for purposes of expanded family and medical leave?You are considered to have been employed by your employer for at least 30 calendar days if your employer had you on its payroll for the 30 calendar days immediately prior to the day your leave would begin. For example, if you want to take leave on April 1, 2020, you would need to have been on your employer’s payroll as of March 2, 2020.If you have been working for a company as a temporary employee, and the company subsequently hires you on a full-time basis, you may count any days you previously worked as a temporary employee toward this 30-day eligibility period.  

For continued updates on this topic visit https://www.dol.gov/agencies/whd/pandemic/ffcra-employee-paid-leave .

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[1] If you are a Federal employee, you are eligible to take paid sick leave under the Emergency Paid Sick Leave Act.  But only some Federal employees are eligible to take expanded family and medical leave under the Emergency Family and Medical Leave Expansion Act. Your eligibility will depend on whether you are covered under Title I or Title II of the Family Medical Leave Act. Federal employees should consult with their agency regarding their eligibility for expanded family and medical leave. The Office of Personnel and Management will provide information on federal employee coverage. Additional FAQs regarding public sector employers will be forthcoming.

[2] If you are a Federal employee, the State or local minimum wage would be used to calculate the wages owed to you only if the Federal agency that employs you has broad authority to set your compensation and has decided to use the State or local minimum wage.

From the Department of Education:

WASHINGTON — U.S. Secretary of Education Betsy DeVos announced today that the office of Federal Student Aid is executing on President Donald J. Trump’s promise to provide student loan relief to tens of millions of borrowers during the COVID-19 national emergency.

All borrowers with federally held student loans will automatically have their interest rates set to 0% for a period of at least 60 days. In addition, each of these borrowers will have the option to suspend their payments for at least two months to allow them greater flexibility during the national emergency. This will allow borrowers to temporarily stop their payments without worrying about accruing interest.

“These are anxious times, particularly for students and families whose educations, careers, and lives have been disrupted,” said Secretary DeVos. “Right now, everyone should be focused on staying safe and healthy, not worrying about their student loan balance growing. I commend President Trump for his quick action on this issue, and I hope it provides meaningful help and peace of mind to those in need.”

Secretary DeVos has directed all federal student loan servicers to grant an administrative forbearance to any borrower with a federally held loan who requests one. The forbearance will be in effect for a period of at least 60 days, beginning on March 13, 2020. To request this forbearance, borrowers should contact their loan servicer online or by phone. The Secretary has also authorized an automatic suspension of payments for any borrower more than 31 days delinquent as of March 13, 2020, or who becomes more than 31 days delinquent, essentially giving borrowers a safety net during the national emergency.

Some borrowers may want to continue making payments, like those seeking Public Service Loan Forgiveness (PSLF) or those enrolled in a repayment plan with a manageable monthly payment. For borrowers continuing to make payments, the full amount of their payment will be applied to the principal amount of their loan once all interest accrued prior to the president’s March 13 announcement is paid. The Department will work closely with Congress to ensure all student borrowers, including those in income driven repayment plans, receive needed support during this emergency.

Any borrower who has experienced a change in income can contact their loan servicer to discuss lowering their monthly payment.

Visit StudentAid.gov/coronavirus for forthcoming details. For more information on all the efforts the Department is taking to address the COVID-19 national emergency, visit ed.gov/coronavirus.

As posted from the OAF Website:

COVID-19 RESOURCES **As of 5:00pm March 19th 2020** Advocates for Ohio’s Future and our partners want to make sure leaders know of and fix problems with the health care system as they address the Coronavirus (COVID-19). We want to understand and share as many people’s experiences and challenges so that leaders make helpful changes. Let us know your story and let your friends know to share theirs so we can give leaders a real-life view of the problems by completing and sharing this short survey

For updated public health information and resources specific to COVID-19, visit www.coronavirus.ohio.gov The Ohio Department of Health opened a call center to answer questions from the public regarding coronavirus (COVID-19). The call center will be open 7 days a week from 9:00 a.m. to 8:00 p.m. and can be reached at 1-833-4-ASK-ODH (1-833-427-5634)

Unemployment Insurance Benefits – If you have been requested by a medical professional, local health authority, or employer to be isolated or quarantined as a consequence of COVID-19, or have been laid off due to the lack of production caused by the coronavirus, you may file for unemployment benefits online at https://unemployment.cmt.ohio.gov/cmtview/ or by calling 1-877-644-6562. More Questions? Please visit Ohio Jobs and Family Services’ Coronavirus and Unemployment Insurance Benefits website for more information.

Health Care – If you do not have health care coverage or have lost it, you may be able to get affordable coverage through Medicaid or the Marketplace. Check first to see if you qualify for Medicaid at https://benefits.ohio.gov/. If you have changed or lost your job, you may be able to get affordable coverage through the Marketplace at https://www.healthcare.gov/screener/ Patients who need hospital care, but are unable to pay for it, may be eligible for free or reduced fee care at Ohio hospitals through the Hospital Care Assurance Program (HCAP). Applications for HCAP are accepted by the hospital where care was received, and patients seeking HCAP assistance should contact their hospital’s billing department for application instructions. There are a few resources for assistance with prescription costs. See these resources here http://uhcanohio.org/rxassistance/

Child Support – If you are having problems paying child support or you need additional child support, contact your county child support enforcement agency (CSEA). The CSEA will consider your case and present a recommendation for a possible adjustment. The amount could go up, go down or stay the same. To find the CSEA in your county, call (800) 686-1556 toll-free or visit jfs.ohio.gov/County.

Cash Assistance – You can apply for cash assistance online by going to Benefits.Ohio.gov or by filling out a “Request for Cash, Food and Medical Assistance” form and submitting it to your county department of job and family services. Ohio counties are waiving various work and community engagement requirements and granting good cause exemptions in light of the pandemic.

Child Care – ODJFS offers financial assistance to help eligible parents pay for child care while they work. Call your county department of job and family services. For more information, go to jfs.ohio.gov/factsheets/ChildCare.pdf or call (877) 852-0010

Food – You can apply for food assistance online at Benefits.Ohio.gov To be eligible for food assistance through the Supplemental Nutrition Assistance Program (SNAP, formerly known as food stamps), your family income cannot exceed 130 percent of the federal poverty guidelines. You can check your eligibility by calling your county department of job and family services. More information about the program is available at jfs.ohio.gov/factsheets/foodassistance.pdf.

You may be eligible for The Emergency Food Assistance Program (TEFAP), which is distributed through local nonprofit agencies, such as food pantries. To be eligible for TEFAP, your family income must be below 200 percent of the federal poverty guidelines. To find a local food bank, visit ohiofoodbanks.org/coronavirus.

Pregnant women and children may also get food from WIC. You can apply by printing out a WIC Program Application and mailing it to the WIC clinic in your area. Please note that you must schedule an appointment at the clinic, too. To find a WIC clinic near you, please click WIC Clinic Directory or call 1- 800-755-GROW (4769).

Food and Nutrition Assistance for Children – The Ohio Department of Education has created a website to support whole-child nutrition at education.ohio.gov. Refer to the map and map site key at for available meal service in your area. Contact your school or district for details about their meal programs.

Older Adults – You can find your Local Area Agency on Aging by going to http://ohioaging.org or calling 1- 866-243-5678 to be connected to the area agency on aging serving your community.

Local Assistance – Dial 211 or see 211.org for local assistance on food, paying housing bills, accessing child care and other crisis help. Mental Health Help • Ohio Crisis Text Line Text keyword “4HOPE” to 741 741 • OhioMHAS Help Line 1-877-275-6364 • Find Substance Use Disorder and Mental Health Treatment https://findtreatment.gov • Disaster Distress Helpline 1-800-985-5990 1-800-846-8517 TTY o Text “TalkWithUs” to 66746 o Spanish-speakers: Text “Hablanos” to 66746 Available 24 hours a day, 7 days a week, year-round

To our community partners,

Due to the high demand of Ohioans applying for Medicaid, the Ohio Department of Medicaid has issued guidance that county Job and Family Service agencies stop processing Medicaid renewals at this time. Medicaid coverage will not be lost because the renewal process was not able to be completed.

Cuyahoga Job and Family Services is working to process as many new Medicaid applications as possible each day to ensure residents have medical coverage.

We have been notified by the Ohio Department of Job and Family Services that under Section 2302 of H.R. 6201, the Families First Coronavirus Response Act, US Department of Agriculture has granted Ohio a Supplemental Nutrition Assistance Program (SNAP) Waiver on Extending Recertification Periods and Periodic Reporting through May 31, 2020.

The State agency may extend certification periods for households scheduled to expire in March, April and May 2020, for 6 months until September, October and November 2020.  FNS also grants the State agency’s request to adjust the periodic reporting requirements for ongoing households in the approved areas.

As the state of Ohio works through updates in the Ohio Benefits system, some customers may still receive letters instructing them to recertify their SNAP benefits. If their recertification is scheduled for March, April, or May 2020, they can disregard the notice.

Further communication will be made available in the coming weeks as this health emergency stabilizes.

We ask that you assist us in communicating this message in the community.

If you have any questions or concerns please contact the Office of Community Engagement at community_outreach@jfs.ohio.gov.

Thank you for your support and assistance.

In the Spirit of Service,

Kevin Gowan

Administrator

Cuyahoga Job and Family Services

Cleveland, Ohio (March 12, 2020) –

By now we have all heard about the evolving impacts from the coronavirus (COVID-19) across the globe. For many of us, the effects have shifted from a piece of news to a part of life.

Along with health concerns, there are many unfortunate financial implications: events are being canceled, restaurants are left empty, and people unable to go to work as they live through their quarantine, to name a few. For many working people in Northeast Ohio and the surrounding this can quickly lead to financial crisis.

To meet this need, the HFLA of Northeast Ohio will be offering interest-free loans for those affected economically by the coronavirus who live in Northeast Ohio.

HFLA will provide expedited Interest-free loans of up to $1,500 for purposes including (but not limited to):

• Lost wages due to being unable to go to work
• Child care costs due to school closures
• Related medical costs

To apply, borrowers should contact HFLA at 216-378-9042 or email team@interestfree.org specifying that the request is for coronavirus related needs.