Employer's Recordkeeping Requirements under the FFCRA

Posted by Martindell Swearer Shaffer RidenourApr 07, 20200 Comments

Under the regulations promulgated by the DOL and published on April 6, 2020 in the Federal Register, a covered Employer under the Families First Coronavirus Response Act (FFCRA) has the following recordkeeping requirements, which are found at 29 CFR § 826.140:

(a) An Employer is required to retain all documentation provided pursuant to § 826.100 for four years, regardless whether leave was granted or denied. If an Employee provided oral statements to support his or her request for Paid Sick Leave or Expanded Family and Medical Leave, the Employer is required to document and maintain such information in its records for four years.

(b) An Employer that denies an Employee's request for Paid Sick Leave or Expanded Family and Medical Leave pursuant to § 826.40(b) shall document the determination by its authorized officer that it is eligible for such exemption and retain such documentation for four years.

(c) In order to claim tax credits from the Internal Revenue Service (IRS), an Employer is advised to maintain the following records for four years:

(1) Documentation to show how the Employer determined the amount of paid sick leave and expanded family and medical leave paid to Employees that are eligible for the credit, including records of work, Telework and Paid Sick Leave and Expanded Family and Medical Leave;

(2) Documentation to show how the Employer determined the amount of qualified health plan expenses that the Employer allocated to wages;

(3) Copies of any completed IRS Forms 7200 that the Employer submitted to the IRS;

(4) Copies of the completed IRS Forms 941 that the Employer submitted to the IRS or, for Employers that use third party payers to meet their employment tax obligations, records of information provided to the third party payer regarding the Employer's entitlement to the credit claimed on IRS Form 941, and

(5) Other documents needed to support its request for tax credits pursuant to IRS applicable forms, instructions, and information for the procedures that must be followed to claim a tax credit. For more information, please consult https://www.irs.gov/newsroom/covid-19-related-tax-credits-for-required-paid-leave-provided-by-small-and-midsize-businesses-faqs [COVID-19-Related Tax Credits for Required Paid Leave Provided by Small and Midsize Businesses FAQs].

The IRS provides information About Form 7200, Advance Payment of Employer Credits Due to COVID-19 at https://www.irs.gov/forms-pubs/about-form-7200.

If you have any questions about the FFCRA's application or implementation, please contact S. Eric Steinle or Carole DeWald.

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