Accrual Bank Plan: CA COVID-19 Supplemental Paid Sick Leave (80 hour balance)
Admin Tools > Accrual Plan > "CA COVID-19 Supplemental Paid Sick Leave"
(Note* - CA COVID-19 Supplemental Paid Sick Leave does not mass auto-insert via payroll. Requires manual application to employee accrual profile)
Accrual Plan Deplete > Transaction Type = "CA COVID-19 Leave"
Coverage
- Which employers are covered by the new 2021 COVID-19 Supplemental Paid Sick Leave law?
All employers, public or private, with more than 25 employees are covered, including those with collective bargaining agreements.
- Which employees are covered by this new law?
Covered employees are those who cannot work or telework due to the reasons listed below in FAQ 4. Under the 2021 COVID-19 Supplemental Paid Sick Leave law, covered employees are entitled to paid sick leave that is in addition to leave that was provided under previous laws which expired on December 31, 2020.
- Does COVID-19 Supplemental Paid Sick Leave apply to independent contractors?
No. Unlike 2020 COVID-19 Supplemental Paid Sick Leave for food sector workers (Labor Code Section 248), 2021 COVID‑19 Supplemental Paid Sick Leave does not apply to independent contractors. However, any worker who has been misclassified as an independent contractor but is in fact an employee, and otherwise qualifies under the new law, is entitled to 2021 COVID‑19 Supplemental Paid Sick Leave.
Reasons for Taking Leave
- What are the circumstances that allow a covered employee to take 2021 COVID-19 Supplemental Paid Sick Leave?
The covered employee must be unable to work or telework due to any one of the following reasons:
- Caring for Yourself: The covered employee is subject to a quarantine or isolation period related to COVID-19 (see note below), or has been advised by a healthcare provider to quarantine due to COVID-19, or is experiencing symptoms of COVID-19 and seeking a medical diagnosis.
- Caring for a Family Member: The covered employee is caring for a family member who is either subject to a quarantine or isolation period related to COVID-19 (see note below) or has been advised by a healthcare provider to quarantine due to COVID-19, or the employee is caring for a child whose school or place of care is closed or unavailable due to COVID-19 on the premises.
- Vaccine-Related: The covered employee is attending a vaccine appointment or cannot work or telework due to vaccine-related symptoms.
Calculating Leave
- How much 2021 COVID-19 Supplemental Paid Sick Leave is a full-time covered employee entitled to receive?
A covered employee who is considered full-time or who worked or was scheduled to work an average of at least 40 hours per week in the two weeks before the leave is taken is entitled to 80 hours of COVID-19 Supplemental Paid Sick Leave.
- How do you calculate the leave entitlement for a part-time covered employee who does not have a set schedule?
Below are the two methods to calculate the entitlement for part-time covered employees.
- Part-Time Covered Employees with Variable Schedules Who Have Worked For an Employer Over a Period of More Than 14 Days.
For such a part-time covered employee who works variable hours, the covered employee may take fourteen times the average number of hours the covered employee worked each day for the employer in the six months preceding the date the covered employee took 2021 COVID-19 Supplemental Paid Sick Leave. If the part-time covered employee has worked for the employer for fewer than six months, this calculation would be done over the entire period that the covered employee has worked for the employer. If the variable schedule calculation results in an average work schedule of at least 40 hours per week, the variable-scheduled covered employee would be considered full time and entitled to 80 hours of leave because the laws require the employer to pay 80 hours of 2021 COVID-19 Supplemental Paid Sick Leave to a covered employee it properly considers full time, but does not require payment for more than 80 hours.
In calculating the average number of hours worked by a part-time covered employee with a variable schedule over the past six months, the figure is determined based on the total number of days in the 6-month period, not just the number of days worked. Below is an example using a 6-month period that contains a total of 182 days (26 weeks):
|
Total Number of Hours Worked During 6-Month Period |
520 hours |
|
Total Number of Days in 6-Month Period |
182 days |
|
Average Number of Hours Worked Each Day in 6-Month Period |
520 hours ÷ 182 days = 2.857 hours |
|
2021 COVID-19 Supplemental Paid Sick Leave Entitlement |
2.857 x 14 = 40 hours |
- Part-Time Covered Employees with Variable Schedules Who Have Worked For an Employer for a Period of 14 Days or Fewer.
A covered employee who is newly hired (i.e., hired 14 days or less) and works variable hours will be entitled to the number of 2021 COVID-19 Supplemental Paid Sick Leave hours that they have worked in the preceding two weeks.
Below is an example of the calculation where such a new covered employee has worked for a total of two days—one day for 1 hour and a second day for 6 hours over the past two weeks:
|
Total Number of Hours Worked During the Two-Week Period |
7 hours |
|
Total Number of Days in a Two-Week Period |
14 days |
|
Average Number of Hours Worked Each Day in the Two-Week Period |
7 hours ÷ 14 days =.5 hours |
|
2021 COVID-19 Supplemental Paid Sick Leave Entitlement |
.5 hours x 14 =7 hours |
CA SPSL Calculator Tool
Editing Standard Accrual Plan: CA COVID-19 Supplemental Paid Sick Leave for Part-time & Variable Hour Employees
1. Insert CA COVID-19 Supplemental Paid Sick Leave plan to part-time or variable hour employee accrual profile:
2. Use the CA SPSL Calculator Tool to determine the initial leave balance allotted to part-time or variable hour employee. Ex) Employee worked a total number 400 hours during a 6-month period. 400 / 182 days = 2.197 x 14 = 30.77
3. Edit the Initial Balance amount to reflect the calculated 2021 COVID-19 Supplemental Paid Sick Leave Entitlement & Save Accrual.
Ex) 30.77 hours
4. Initial Balance now correctly reflects the part-time or variable employee's leave entitlement.
Editing Accrual Plan Name
If necessary, the standard accrual plan name "CA COVID-19 Supplemental Paid Sick Leave" can be manually edited to display desired naming in two different ways:
1. Accrual Plan system name can be edited via Admin Tools > Accrual Plan > CA COVID-19 Supplemental Paid Sick Leave > Accrual Plan. Edit Accrual Plan field with desired naming & Save.
2. If plan name must include "variable" included with paystub display, it is also editable from the Accrual Info page on the employee profile. Change will only display on the specific employee plan it is applied to.