Untangling the web of options presented to small employers under the Families First Coronavirus Response Act (FFCRA) and Coronavirus Aid, Relief, and Economic Security (CARES) Act can seem daunting. A small employer (generally one with no more than 500 employees) has a number of options, as well as obligations, to consider when adjusting to challenges presented by the COVID-19 pandemic. In broad terms, the obligations and solutions presented under the FFCRA and the CARES Act can be divided into (1) paid leave obligations; (2) financial assistance; (3) tax incentives; and (4) expanded unemployment insurance benefits for displaced employees. Understanding those programs is critical to successfully navigating the current business climate. So how may a small employer approach these issues?
