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Michael S. Moore was the guest on HoganTaylor's podcast "Accounting for COVID-19." In the episode, Mike discusses the legal issues, or “Rules of Engagement,” for reopening businesses. Mike answers questions and discusses choices that leaders need to make once they reopen their offices, including keeping staff safe while maintaining their privacy, social distancing constraints, and how to avoid some potential pitfalls.

Arkansas Department of Workforce Services Emergency Rule 30 became effective on April 27, 2020 and will expire on December 31, 2020. This rule requires employers to give notice to employees of the availability of unemployment benefits when they are let go. The state promulgated this rule to comply with requirements in the CARES Act to allow it to receive supplemental federal funding. Thus, beginning April 27, 2020 every employer in the state is required to give a copy of the notice prepared by ARDWS to employees upon separation of employment.

While Coronavirus is not an accidental injury as contemplated in the Workers’ Compensation Act, it may be considered an “occupational disease” if it meets the statutory definition for a compensable claim. In Ark. Code Ann. 11-9-601(e)(1)(A), “Occupational disease” is defined as “any disease that results in disability or death and arises out of and in the course of the occupation or employment of the employee or naturally follows or unavoidably results from an injury as that term is defined in this chapter.”

The Coronavirus Aid, Relief, and Economic Security (CARES) Act provides expanded unemployment benefits for those individuals affected by the COVID-19 pandemic. In particular, the CARES Act creates three unemployment programs: (i) Pandemic Unemployment Assistance; (ii) Pandemic Emergency Unemployment Compensation; and (iii) Federal Pandemic Unemployment Compensation. These programs work alongside state unemployment benefits and are fully funded by the federal government.

We previously reported that the Families First Coronavirus Response Act (FFCRA) requires employers with 500 or fewer employees to provide two new types of paid leave:  1) two weeks of sick leave under the Emergency Paid Sick Leave Act; and 2) twelve weeks of extended family medical leave under the Emergency Family and Medical Leave Expansion Act.  These provisions went into effect on April 1, 2020. The Department of Labor has now issued regulations providing clarification on these paid leave requirements. Below, we address some of the most common questions we have received under the new regulations.

The CARES Act, now passed by the House and Senate and expected to be signed by the President changes the unemployment system and created a pandemic unemployment assistance program. For weeks of unemployment, partial unemployment, orinability to work caused by COVID-19 between January 27 and December 31 the act provides covered individuals with unemployment benefit assistance when they are not entitled to any other unemployment compensation or waiting period credit. This includes self-employed and other workers, such as independent contractors, who have not previously been included in the unemployment system. The weekly benefit amount is generally the amount determined under state law plus an additional $600 for up to 39 weeks (which is notably longer than the typical 26 weeks in most states).

The Families First Coronavirus Response Act (FFCRA) requires certain employers to provide their employees with paid sick leave and expanded family and medical leave for specified reasons related to COVID-19. These provisions will apply from April 1, 2020 through December 31, 2020. Employers are required to post the FFCRA Poster to provide notice to all employees.