Subtitle C of the Coronavirus Aid, Relief, and Economic Security (CARES) Act amends certain provisions in the Emergency Family and Medical Leave Expansion Act and the Families First Coronavirus Response Act. Here are four key provisions that employers need to know:

1. Paid Leave for Rehired Employees – Section 3605

• Section 3605 amends the Families First Coronavirus Response Act, so that an employee who was laid off by an employer on March 1, 2020, or later, has access to paid family and medical leave if the employee worked for the employer for at least 30 of the last 60 calendar days prior to the employee’s layoff and was subsequently rehired.

2. Advance Refunding of Credits – Section 3606

• Section 3606 amends the Families First Coronavirus Response Act, so that employers are able to receive an advance on their allotted tax credit from Treasury, as opposed to having to wait for reimbursement on the back end.

3. Single-Employer Plan Funding Rules – Section 3608

• Section 3608 provides single employer pension plans with more time to meet their funding obligations by delaying the due date for any contributions otherwise due during 2020 until January 1, 2021, upon which the contributions owed for 2020 would be due with interest.
• The section also states that a plan’s status for benefit restrictions as of December 31, 2019 will apply for the remainder of 2020.

4. Federal Contractor Authority – Section 3610

• Section 3610 guarantees that federal contractors will be fully reimbursed if they cannot perform their contracted work on a site that has been approved by the federal government due to facility closures or other restrictions, provided they cannot perform their contracted duties remotely.