Department of Labor (“DOL”) regulations require employees to provide their employer with certain documentation regarding a request for leave under the Emergency Sick Leave Act (“EPSLA”) or Emergency Family and Medical Leave Expansion Act (“EFMLEA”). Employers are required to maintain this documentation for four years. This information should include:
- Name of the employee;
- Leave dates;
- Qualifying reason for leave; and
- A verbal or written statement that the employee is unable to work because of the qualifying reason.
If a leave request relates to a federal, state, or local quarantine or isolation order, the employee must also provide the employer with the name of the government entity that issued the quarantine or isolation order. If a leave request relates to self-quarantine, the employee must also provide the employer with the name of the health care provider who advised the employee to self-quarantine.
An employee requesting leave to look after a son or daughter whose school or place of care has been closed for a period of time must also provide:
- The name of the son or daughter;
- The name of the school, place of care, or child care provider; and
- A representation that no other suitable person will be caring for the son or daughter during the period for which the employee takes leave.
If an employer intends to claim a tax credit for payments made under EPSLA or EFMLEA, the employer should maintain the following records for four years:
- Documentation to show how the employer determined the amount of paid leave;
- Documentation to show how the employer determined the amount of qualified health plan expenses the employer allocated to wages;
- Copies of any completed IRS Forms 7200 submitted to the IRS;
- Copies of the completed IRS Forms 941 submitted to the IRS; and
- Any other documentation needed to support the request for tax credits pursuant to IRS instructions