Client Alert: Families First Leave, Payroll Tax, and Employee Benefits Provisions in the Consolidated Appropriations Act

The Consolidated Appropriations Act, 2021 (the “Act”), passed by Congress on December 21, 2020 and signed by the President six days later, is 5,593 pages long. While they didn’t garner a lot of attention in the mainstream press, there are several important employment, payroll tax, and employee benefits provisions contained in the legislation. These provisions either extend or replicate special rules that were created in the Families First Coronavirus Response Act (the “Families First Act”) and...
By: Shumaker, Loop & Kendrick, LLP

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