On February 9, 2022, Gov. Newsom signed SB 114 into law, which is the 2022 COVID-19 Supplemental Paid Sick Leave (SPSL). The 2021 version of the law expired on September 30, 2021. Like the prior version, employers with 26 or more employees must provide paid leave to employees who are unable to work (including telework) for a COVID-19 related reason.
The new law is retroactively effective to January 1, 2022. Employers must make available two different banks of 40 hours paid leave each; this varies based on the reason for leave.
The first bank of COVID-19 SPSL, up to 40 hours, is available to covered employees unable to work or telework due to any one of the following reasons:
The second bank of COVID-19 SPSL, up to 40 hours, is available only if an employee or a family member for whom they are providing care tested positive for COVID-19. As defined under the previous law, family members include a child, parent, spouse, registered domestic partner, grandparent, grandchild or sibling. A positive test result includes that from an over-the-counter testing product. The employer may require documentation of the test result, including a photo of the result or electronic communication from the testing provider. The employer may require an additional test five days after the initial negative test result, but only if the employer makes the test available to the employee either by securing a testing appointment or providing a test.
Employers should have posted a notice in the workplace by February 19, 2022. If employees do not report to a physical worksite, the employer should distribute the notice electronically. Starting with the paycheck related to the first full pay period following February 19, 2022, employers must identify on the paystub the amount of COVID-19 SPSL used by the employee.
Employers should take action to post the required notice, update their payroll system to reflect the required paystub information, revise their leave policies, and generally make the paid leave available to employees. Additionally, because the law is retroactive to January 1, 2022, employers should be prepared to reprocess payment, per employee request, for qualifying leave that occurred prior to February 19, 2022.
2022 COVID-19 Supplemental Paid Sick Leave FAQs »
2022 COVID-19 SPSL Poster »
PPI Benefit Solutions does not provide legal or tax advice. Compliance, regulatory and related content is for general informational purposes and is not guaranteed to be accurate or complete. You should consult an attorney or tax professional regarding the application or potential implications of laws, regulations or policies to your specific circumstances.
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