On March 18, 2020, the Families First Coronavirus Response Act (the “FFCRA”) was signed into law. On April 1, 2020, the Department of Labor promulgated a temporary rule with further regulations. The FFCRA encompasses both the Emergency Paid Sick Leave Act and the Emergency Family and Medical Leave Expansion Act, each of which creates new paid leave requirements for certain employers, paid by employers first but subject to offset through payroll tax credits. This Alert provides certain details on all three acts. The Alert can be found here.