The recently passed Families First Coronavirus Response Act (FFCRA or Act) requires certain employers to provide employees with paid sick leave and expanded family and medical leave for specified reasons related to COVID-19. On April 1, 2020, the U.S. Department of Labor (“DOL”) provided further guidance for employers subject to the FFCRA with new temporary regulations. The regulations provided much-needed clarity concerning the emergency paid sick leave and expanded FMLA leave provisions of the FFCRA. Under the FFCRA, employees are eligible to take two weeks of paid leave if they: (1) are subject to a Federal, State, or local quarantine or isolation order related to COVID-19; (2) have been advised by a health care provider to self-quarantine for reasons related to COVID-19; (3) are experiencing COVID-19 symptoms and are seeking a medical diagnosis; (4) are caring for an individual subject to a quarantine or isolation order as described in item 1, or self-quarantine as described in item 2; (5) are caring for his or her child whose school or place of care is closed or unavailable due to COVID-19 reasons; or (6) are experiencing any other substantially-similar condition specified by the U.S. Department of Health and Human Services. Some employees are also eligible to get a further ten weeks of paid FMLA leave to care for a child whose school or place of care is closed or unavailable due to COVID-19 reasons. Who does the Act apply to? In general, private sector employers with fewer than 500 employees must provide FFCRA leave to employees for qualified COVID-19 related reasons. To determine whether an employer is under the 500 employee threshold, the employer should count all full-time and part-time employees, employees on leave, temporary employees who are jointly employed by the employer and another employer, and individuals provided through a temporary placement agency. Independent contractors and employees w