Mandatory paid sick leave related to COVID-19 expiring in 2021: What you need to know The Families First Coronavirus Response Act made employee paid sick and family leave mandatory with a tax credit for employers. Now, that paid leave is optional. Author: Samantha Solomon (ABC10) Updated: 2:34 PM PST December 30, 2020 SACRAMENTO, Calif. — With the second federal stimulus bill now going into effect, a lot of programs and provisions that were set to expire at the end of 2020 will now be extended. This does not include the Families First Coronavirus Response Act (FFCRA), which made paid leave a requirement for some employers to offer during the coronavirus pandemic.