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Families First Coronavirus Response Act (FFCRA) Guidance

FPP F.041

Supplementing Pay

The Department of Labor (DOL) has issued guidance which allows an employer and employee to agree to supplement an employee’s reduced pay under the FFCRA provisions, up to the employee’s full regular pay, if the employee chooses to use other accrued paid leave. See the DOL’s Families First Coronavirus Response Act: Questions and Answers, question 31.

Agencies would need to calculate the difference between the amount of pay to which the employee is entitled due to the Emergency Paid Sick Leave and/or the Paid Family Medical Leave and the employee’s regular pay, then using the monthly equivalent hourly rate, determine the number of hours of leave the employee must use to receive the difference in regular pay. The agency must make an entry in the timekeeping system to reduce the employee’s applicable leave balance(s) by the number of hours determined. The Comptroller’s office recommends making a single transaction on the last day of the month with the corresponding “lost” leave code for the applicable leave(s) to be reduced, and keeping appropriate documentation to support the lost entry. The pay will need to be manually added to the payroll. Agencies must ensure that the combined amount of pay for the FFCRA paid leave provisions and the regular pay, paid as a supplement, does not exceed the employee’s authorized monthly salary.