As we informed you on April 28, Federal tax credits are available through September 30, 2021 for employers who voluntarily give employees paid time off for COVID-related leave or to get a COVID-19 vaccine. Philadelphia employers can take advantage of this tax credit when they comply with the City’s Pandemic Sick Leave Ordinance.

Effective March 29, 2021, Employers who are located within the City of Philadelphia and have 50 or more employees must provide up to 80 hours of paid sick leave to employees for specific COVID-19 reasons, including

• Care for self or family member showing symptoms of COVID-19.
• Care for self or family member exposed to COVID-19 in order to self- isolate.
• Childcare or school closure.
• In order to receive a vaccine or recover from injury, disability or illness related to vaccination.

This paid sick leave must be provided outside of and prior to using the eligible employee’s existing accrued paid time off for certain employees. Covered employers whose existing leave policies provide 160 hours or more of paid time off in 2021 that is not specifically designated as sick leave but can be used for the same purposes under the same conditions as required by this law are not required to provide additional paid sick leave. The Ordinance will remain in effect for the duration of the COVID-19 pandemic.

Eligible employees must be employed for 90 days or more in order to receive this paid sick. The law covers full time employees, part time employees, and union employees. However, this law does not cover seasonal or temp employees, state or federal employees and independent contractors (1099 employees).

If you have any questions, please contact Nancy Abrams at nabrams@sgrvlaw.com or (215) 241-8894.