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Dorsey – Congress Extends the FFCRA’s Payroll-Tax Credit for Employers (but not the Paid-Leave Obligation!)

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With the December 31, 2020 expiration of the Families First Coronavirus Response Act (“FFCRA”) fast approaching, on December 28 President Trump signed into law the Consolidated Appropriations Act of 2021 (the “CAA”). Although the ramifications of the CAA are wide-ranging (and more alerts are forthcoming from Dorsey), employers with fewer than 500 employees should be aware of a narrow aspect of the bill: extension of the payroll-tax credit under the FFCRA

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