To embed, copy and paste the code into your website or blog: The Families First Coronavirus Response Act (FFCRA) established two limited federal mandates to protect employees of employers with fewer than 500 employees who needed to be absent from work for reasons related to the COVID-19 pandemic. The Emergency Paid Sick Leave Act mandated two weeks of paid sick leave under various circumstances, and the Emergency Family and Medical Leave Expansion Act mandated an additional 10 weeks of partially paid leave to care for children whose school or daycare arrangements were disrupted due to the pandemic. The federal government fully subsidized the payments required under these programs through tax credits or tax refunds. Both laws were set to expire December 31, 2020.