The Family First Coronavirus Response Act requires small businesses to pay up to certain leave time for employees unable to work or telework because of caring for a child whose school or child care provider is unavailable. The Department of Labor has made it clear that “a place of care” (see FAQ #67) includes summer camps or summer enrichment programs, and that the cancellation (see FAQ #93) of these activities may entitle the employee to benefits.
Alert: Follow coronavirus-related federal tax changes for your business through the IRS.
