If you have employees who are unable to work because of COVID-19 quarantine or self-quarantine, or have COVID-19 symptoms and are seeking a medical diagnosis, you may receive a refundable sick leave credit for sick leave at the employee’s regular rate of pay, up to $511 per day and $5,110 in the aggregate, for a total of 10 days.
For employees who are caring for someone with COVID-19, or are caring for a child because the child’s school or child care facility is closed, or the child care provider is unavailable for reasons related to COVID-19, you may claim a credit for two-thirds of the employee’s regular rate of pay, up to $200 per day and $2,000 in the aggregate, for up to 10 days.
You are entitled to an additional tax credit that is determined based on costs to maintain health insurance coverage for the eligible employee during the leave period.
If you have fewer than 50 employees, you are eligible for an exemption from the requirements to provide leave to care for a child whose school is closed, or whose child care provider is unavailable in cases where the viability of the business is threatened.