IRS Issues Guidance on Deferral of Employee Social Security Taxes

On August 28, 2020, the Internal Revenue Service issued Notice 2020-65 (the “Notice”) to provide guidance on implementing the employee payroll tax deferral contained in President Trump’s Presidential Memorandum of August 8, 2020. The Notice authorizes, but does not require, employers to defer withholding and payment of the 6.2% employee-paid Social Security tax on wages … Continued

New York Enacts Statewide Sick Leave Law

Following enactment of New York’s COVID-19 sick law, Governor Cuomo signed into law on April 3, 2020 a separate and permanent statewide sick leave law (the “Law”). The Law adds a new Section 196-b to the New York Labor Law that requires private employers, regardless of size, to provide sick leave to their employees who … Continued

New York State Issues Reopening Requirements and Guidance for Office-Based Work

As part of its “New York Forward” reopening plan1 for “Phase II” businesses, New York State authorized office-based businesses (other than medical offices) to reopen on June 22, 2020; provided they meet certain “minimum” requirements in light of COVID-19. These requirements must be met for office-based businesses to reopen, as well as by office-based businesses … Continued

PPP Forgiveness Changes Coming as Senate Passes Paycheck Protection Program Flexibility Act

The U.S. Senate yesterday unanimously passed the House of Representative’s Paycheck Protection Program Flexibility Act (H.R. 7010), which now goes to President Trump for his expected signature. The Act’s significant amendments to the Paycheck Protection Program (“PPP”) loan program include the following: Borrowers have until December 31, 2020 to spend PPP funds. Borrowers can have … Continued

New York City Enacts Ban on Pre-Employment Marijuana Testing

Last year the New York City Council by a vote of 40-4 enacted Int. 1445-A (the “Law”), which amends the New York City Human Rights Law to prohibit employers and staffing firms from pre- employment drug testing for marijuana and THC (the active ingredient in marijuana). The Law will go into effect on May 10, … Continued

New York State Enacts COVID-19 Sick Leave Law

In response to the COVID-19 pandemic, Governor Cuomo signed into law on March 18, 2020 the New York COVID-19 Sick Leave Law, S. 8901 (the “Law”). The Law, which was effective immediately, requires employers regardless of size to provide sick leave to their eligible employees who physically work in New York State. The sick leave … Continued

Families First Coronavirus Response Act

In response to the coronavirus pandemic (COVID-19), President Trump signed into law on March 18, 2020 the Families First Coronavirus Response Act, H.R. 6201 (the “Act”). This sweeping Act temporarily expands the federal Family and Medical Leave Act (“FMLA”) relating to COVID-19, creates a temporary federal paid sick leave program relating to COVID-19, expands unemployment … Continued