February 15, 2021 California requirement for COVID-19 supplemental paid sick leave expired December 31, 2020; some cities and counties have extended the requirement Due to the December 31, 2020 expiration of the provision calling for mandatory paid leave for COVID-19 under the Families First Coronavirus Response Act (FFCRA), the requirement that California employers with 500 or more employees provide COVID-19 supplemental paid sick leave (SPSL) also lapsed on December 31. Despite the federal and state sunset, some California cities and counties extended the SPSL requirement into 2021. (See EY Tax Alert 2020-2461, 10-13-2020.) Expiration of the California state SPSL requirement The California Department of Industrial Relations explains that workers taking SPSL through December 31, 2020, may continue to remain on SPSL paid leave, provided their entitlement extends past December 31, 2020. For example, if an employee exhibited COVID-19 symptoms and was recommended to isolate on December 28, 2020, she may continue to receive SPSL paid leave even if her isolation extended into 2021. The Department reminds employers that paid leave may still be required under the California Healthy Workplaces, Healthy Families Act of 2014 for preventive care, diagnosis, care, or treatment of an existing health condition, among other purposes, for employees or family members. The Department notes that while the mandatory leave under the FFCRA expired after December 31, 2020, federal FFRCA employment tax credits available to employers with fewer than 500 employees is extended through March 31, 2021. More information is available from the IRS. California city and local SPSL requirements Following is a list of the California cities and counties that have extended their SPSL requirements into 2021. City of Long Beach. Effective May 19, 2020, Ordinance ORD-26 requires employers with 500 or more employees nationwide to provide SPSL to their employees who perform any work within the geographic boundaries of the city. The ordinance does not have an expiration date; instead, every 90 days, the city manager must report to the City Council and mayor on the effectiveness of the provisions of the ordinance and whether the ordinance provisions are still necessary based on the city's recovery from the health and economic impacts of the COVID-19 pandemic. The City Council will determine the sunset date of the ordinance based on city manager's reports. (City of Long Beach website.) City of Los Angeles. Mayor Eric Garcetti ordered, and the city issued, regulations that require city employers with 500 or more employees within the city or 2,000 or more employees nationwide to provide SPSL to employees who had been employed with the same employer from February 3, 2020, through March 4, 2020. The order is in effect until two calendar weeks after the expiration of the COVID-19 local emergency period. County of Los Angeles. Effective March 31, 2020, an ordinance requires Los Angeles county employers with 500 or more employees nationwide to provide SPSL to their employees. The ordinance was revised to extend the expiration date to two calendar weeks after the expiration of the COVID-19 local emergency period retroactively to January 1, 2021, unless the County Board of Supervisors takes an action to extend the ordinance. City of Oakland. Effective May 12, 2020, an ordinance requires employers that employed 50 or more employees between February 3, 2020, and March 3, 2020, provide SPSL to employees who worked for the employer at least two hours after February 3, 2020, within the geographic boundaries of the city. Employers with fewer than 500 employees nationwide may credit the SPSL provided under the federal FFCRA against the SPSL required under the city's ordinance. The ordinance was amended to provide SPSL retroactively to December 31, 2020, and remains in effect until the city's declaration of COVID-19 emergency expires. (Oakland city website; workplace poster.) City of Sacramento. Sacramento City Worker Protection, Health, and Safety Act (Ordinance #2020—0026) effective July 15, 2020, requires city employers of 500 or more employees nationwide to provide SPSL. The expiration date was extended under an emergency order to March 31, 2021. County of Sacramento.The Sacramento County Board of Supervisors adopted the Sacramento County Worker Protection, Health, and Safety Act of 2020 (Ordinance #1593), which requires, effective October 1, 2020, unincorporated county employers of 500 or more employees nationwide to provide SPSL to employees working in the county. The ordinance substantially mirrors the Sacramento City Worker Protection, Health, and Safety Act. The expiration date was extended under an emergency order to March 31, 2021. City of San Francisco. Effective April 17, 2020, San Francisco employers of 500 or more employees worldwide must provide SPSL to their employees. The San Francisco Board of Supervisors reauthorized the emergency ordinance through February 11, 2021. The emergency ordinance expired on February 11 but could be reenacted by the Board of Supervisors until the termination of the Public Health Emergency. (Ordinance File #200355; San Francisco Office of Labor Standards Enforcement website.) County of San Mateo. Effective July 8, 2020, Ordinance #20-506 requiresSan Mateo County employers of 500 or more employees nationwide to provide SPSL to any employee who performed any work within the geographic boundaries of San Mateo County since January 1, 2020. An emergency ordinance extends the expiration date of the SPSL program to June 30, 2021. City of San Jose. The City of San Jose enacted Ordinance #30390, which requires, effective April 7, 2020, employers not covered by the federal FFCRA to provide SPSL to their employees. The ordinance expiration date is extended through June 30, 2021. City of Santa Rosa. The City of Santa Rosa's ordinance was tied to the FFCRA and the state of California's SPSL law, and as a result, expired on December 31, 2020. The Sonoma County Board of Supervisors has a pending extension to the ordinance; but it hasn't passed yet. For more information, see the California Department of Industrial Relations website and the California Chamber of Commerce website. ———————————————
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