Notice 2020-15: HDHP’s will not fail to be HAS-qualified regarding COVID-19

  • Carriers are continuing to provide coverage for treatments of COVID-19
  • Notice 2020-18: extended tax deadline extended by 30 days (1095C filing is exempt from the extended deadline).
  • Must apply for extension and wait for the approval in advance

CMS Response: Essential Health Benefits (EHB) Package

  • All plans must provide coverage for diagnosis and treatment of COVID-19 under the ACA.
  • Quarantine is not covered but home health care may be covered.
  • Vaccines must be also covered under essential health benefit once released EEOC Response: Americans with Disabilities Act (ADA) applies to employers with 15 or more employees
  • Due to the pandemic, employer may send employees home, report any illness, require a doctor?s note upon return of the employee.
  • Family and Medical Leave Act (FMLA) ? In addition to the current benefits, eligible employees continue the group health plan benefit during the leave.

Division C – Emergency Family & Medical Leave Expansion Act

  • Effective April 1, 2020 Leave before April 1 does not apply to the requirements under this law
  • Employers with fewer than 500 employees (takes FT, PT, and leave into account)
  • Eligible Employees ? FT, PT, and Temporary
  • Eligibility Periods:
    • Expanded Family and Medical Leave: employed 30 days
    • Paid sick Leave component: No eligibility Period
    • First 10 days are unpaid; Following days cover 2/3 regular pay rate.
    • Employers with less than 25 employees aren?t required to restore.
    • Exempts employers < 50 employees from private lawsuits

Division E – Emergency Paid Sick Leave Act

  • Employee qualify if they are unable to work
  • Full time employees- 80 hours, rate capped to $511 per day/$5,110 per employee.
  • Only eligible if employee is able to work regardless the pandemic (business not closed and has work for the employee). Does not apply to businesses such as restaurants, hotels, etc.
  • Full time employee whose child?s school was closed due to COVID-19 is eligible for 12 weeks of paid leave; 10 days of full pay 2/3 following 10 days.

Division G – Tax Credits for paid Sick and Paid Family & Medical Leave

  •  Employers receive 100% reimbursement in the form of payroll credit
  • FMLA Expansion Act & Family leave credit: wages capped at $200 per day for each individual up to $10,000 for all quarters per individual.
  • Emergency Paid Sick Leave Act & Sick leave credit (Day 1-3 capped at $511 & Day 4-6 capped at $200 per day).
  • Employers must report qualified leave wages including allocable health plan expenses, employer?s share of Medicare tax


IRS – High-Deductible Health Plans Can Cover Coronavirus Costs.

Greenberg Traurig LLP – EEOC Coronavirus Disease 2019 Guidance to Employers

U.S. Department of Labor – COVID-19 and the Family and Medical Leave Act Questions and Answers