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Legislation enacted under S114 reinstates California's COVID-19 supplemental paid sick leave requirement for the period January 1, 2022 through September 30, 2022 for employees to care for themselves or a family member for reasons related to COVID-19. A family member includes a child, parent, spouse, registered domestic partner, grandparent, grandchild, or sibling.

Under prior law, which expired September 30, 2021, employers were required to provide up to 80 hours of COVID-19 supplemental paid sick leave to employees unable to work due to certain reasons related to COVID-19, including that the employee or provider was advised by a health care provider to self-quarantine due to concerns related to COVID-19. (See EY Tax Alert 2021-1857.)

2022 COVID-19 supplemental paid sick leave requirements (January 1, 2022 to September 30, 2022)

Covered California employees in the public or private sectors who work for employers with 26 or more employees are entitled to up to 80 hours of 2022 COVID-19-related paid sick leave immediately upon an oral or written request to their employer, with up to 40 of those hours available only when an employee or family member tests positive for COVID-19.

If an employee took leave for one of the reasons identified below between January 1, 2022 and February 19, 2022, and that leave was either unpaid or compensated at a rate less than the employee's regular rate of pay, the employee may also request a retroactive payment. Payment is at the employee's regular or usual rate of pay, not to exceed $511 per day and $5,110 in total.

Full-time covered employees are eligible for up to 40 hours of paid leave if they are unable to work (or telework) for any of the following reasons:

• Employee's own care: The covered employee is subject to quarantine or isolation period related to COVID19 as defined by an order or guidance of the California Department of Public Health, the federal Centers for Disease Control and Prevention, or a local public health officer with jurisdiction over the workplace; has been advised by a healthcare provider to quarantine; or is experiencing COVID-19 symptoms and seeking a medical diagnosis.
• Employee's care of a family member: The covered employee is caring for a family member who is subject to a COVID-19 quarantine or isolation period or has been advised by a healthcare provider to quarantine due to COVID-19 or is caring for a child whose school or place of care is closed or unavailable due to COVID-19 on the premises.
• Vaccine: The covered employee is attending a vaccine or booster appointment for themselves or a family member or cannot work or telework because they have vaccine-related symptoms or are caring for a family member with vaccine-related symptoms. An employer may limit an employee to 24 hours or 3 days of leave for each vaccination or booster appointment and any consequent side effects, unless a health care provider verifies that more recovery time is needed.

Full-time covered employees may take up to an additional 40 hours of leave if the employee is unable to work (or telework) for either of the following reasons:

• The covered employee tests positive for COVID-19
• The covered employee is caring for a family member who tested positive for COVID-19

Part-time covered employees may take as leave up to the hours they work over two weeks, with half of those hours available only when they or a family member test positive for COVID-19.

Covered employers are required to display this poster where it can be easily read, or, for employees who do not report to a physical workplace, it may be distributed electronically.

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EY Payroll News Flash