![Practical Considerations for Requiring Employees to Report to Work in Light of COVID-19 Stay-at-Home Orders](https://media2.mofo.com/v3/images/blt5775cc69c999c255/blt82e0d8636de687fd/62731646a1a1dd2aa9f6c9da/200302-coronovirus-covid-19-promo.jpg?format=auto&quality=60&width=700)
In response to the coronavirus pandemic, Congress has passed legislation to encourage continued payment of wages and benefits by providing relief to employers in the form of payroll-related tax credits, loans, and tax-deferral programs, including:
- for businesses with fewer than 500 employees, tax credits to cover the cost of paid sick and paid family leave coverage required for those employees;
- tax-free forgiveness of certain government-guaranteed loans to small businesses to cover payroll and operating expenses during the coronavirus pandemic;
- a payroll tax credit for qualifying wages during a time when the employer’s business has been suspended or experienced a significant decline in revenue; and
- deferral of an employer’s portion of 2020 Social Security taxes not recovered under the payroll tax credit.
Read our client alert.