The FFCRA is not still in effect. The Families First Coronavirus Response Act’s mandatory paid leave requirements expired on December 31, 2020, and the payroll tax credits that let employers voluntarily keep offering similar leave ended on September 30, 2021. As of 2026, no employer is required or federally subsidized to provide FFCRA leave, and the deadlines for both employer credit corrections and employee lawsuits have passed.
When Each Part of the FFCRA Ended
The law had two moving pieces, and they stopped at different times.
The mandate came first, and it ended first. From April 1, 2020 through December 31, 2020, private employers with fewer than 500 employees and certain public employers had to provide emergency paid sick leave and expanded family and medical leave for specified COVID-19 reasons. After December 31, 2020, no employee had a federal right to demand that leave, and no employer faced penalties for declining to provide it.1U.S. Department of Labor. U.S. Department of Labor Publishes Guidance on Expiration of Paid Sick Leave and Expanded Family and Medical Leave for Coronavirus
The financial incentive lasted a bit longer. The Consolidated Appropriations Act of 2021 extended the dollar-for-dollar payroll tax credits through March 31, 2021 for employers who chose to keep offering the leave voluntarily, without reinstating the mandate.1U.S. Department of Labor. U.S. Department of Labor Publishes Guidance on Expiration of Paid Sick Leave and Expanded Family and Medical Leave for Coronavirus The American Rescue Plan Act extended them again through September 30, 2021.2Internal Revenue Service. Employer Tax Credits for Employee Paid Leave Due to COVID-19 After that date, no new FFCRA-related credit could be claimed for any leave provided going forward.3Internal Revenue Service. Tax Credits for Paid Leave Under the Families First Coronavirus Response Act for Leave Prior to April 1, 2021
Can Employers Still Claim or Amend FFCRA Credits?
No. Employers who missed a credit they were entitled to had to file an amended payroll return on Form 941-X within three years of the original filing date. For this purpose, the IRS treats each quarterly return for a given calendar year as filed on April 15 of the following year, regardless of the actual submission date. The last eligible quarter was Q3 2021, deemed filed April 15, 2022, so the three-year correction window closed on April 15, 2025.4Internal Revenue Service. Instructions for Form 941-X
For nearly all employers, there is no remaining path to claim or correct FFCRA credits in 2026.
Can Employees Still Sue Over Denied FFCRA Leave?
Almost certainly not. Denied emergency paid sick leave was enforced through the Fair Labor Standards Act, which sets a two-year limit on suit, or three years for willful violations.5Federal Register. Paid Leave Under the Families First Coronavirus Response Act Denied expanded family leave was enforced through the FMLA, which uses the same two- and three-year limits.6Office of the Law Revision Counsel. 29 U.S. Code 2617 – Enforcement
The mandatory leave period ran only through December 31, 2020, so even the three-year willful-violation window closed no later than December 31, 2023. By 2026, the statute of limitations has run on all FFCRA leave claims.
Recordkeeping Employers Should Still Maintain
One obligation lingers. Employers who claimed FFCRA credits must keep supporting employment tax records for at least four years after the tax was due or paid, whichever is later. Credits claimed on Q3 2021 returns can put that retention deadline into late 2025 or early 2026, so holding the records through 2026 is the safer approach.7Internal Revenue Service. Tax Credits for Paid Leave Under the Families First Coronavirus Response Act for Leave Prior to April 1, 2021
The documentation to keep includes:
- Written leave requests from employees, with the dates requested, the qualifying COVID-19 reason, and a statement that the employee could not work or telework.
- The name of the government entity that issued any quarantine order, or the health care professional who advised self-quarantine.
- For school or childcare closure leave: the child’s name and age, the closed school or unavailable care provider, and a statement that no other person was providing care.
- Calculations showing how qualified leave wages and allocated health plan expenses were determined.
- Copies of Forms 941 and any Forms 7200 filed with the IRS.
What Paid and Protected Leave Exists Now
With the FFCRA gone, no federal law requires private employers to provide paid sick leave. A handful of narrower federal protections still apply.
Family and Medical Leave Act
The FMLA provides up to 12 weeks of unpaid, job-protected leave per year for a serious health condition, to care for a family member with a serious health condition, or to bond with a new child. It covers employers with 50 or more employees, and you must have worked there at least 12 months and logged at least 1,250 hours in that period to qualify.8U.S. Department of Labor. FMLA Frequently Asked Questions The job is protected. The paycheck is not.
Americans with Disabilities Act
The ADA can require an employer to grant unpaid leave as a reasonable accommodation for an employee with a disability, including when the employee has run out of FMLA leave or never qualified for it. The employer must provide the leave unless doing so would cause undue hardship, which turns on the length of leave, the predictability of absences, and the impact on operations. Indefinite leave, where the employee cannot say whether or when they will return, does not have to be granted.9U.S. Equal Employment Opportunity Commission. Employer-Provided Leave and the Americans with Disabilities Act
Pregnant Workers Fairness Act
The PWFA took effect in June 2023 and requires employers with 15 or more employees to provide reasonable accommodations for limitations related to pregnancy, childbirth, or related medical conditions. Leave to recover from childbirth is specifically listed as a possible accommodation. Employers cannot force a pregnant worker onto leave if a different accommodation would let her keep working.10U.S. Equal Employment Opportunity Commission. What You Should Know About the Pregnant Workers Fairness Act
Federal Employee Paid Parental Leave
Federal employees have their own entitlement. The Federal Employee Paid Leave Act, effective October 2020, provides up to 12 weeks of paid parental leave for a qualifying birth or adoption. It covers federal workers only and only parental leave, not sick time or general caregiving.11U.S. Office of Personnel Management. Paid Parental Leave
State Paid Leave Is Where the Growth Has Happened
The real replacement for the FFCRA has come from the states, not Congress. Thirteen states and the District of Columbia have enacted paid family and medical leave programs, with several new ones going live in 2026: Delaware, Maine, and Minnesota began coverage on January 1, 2026, and Maryland’s program starts July 1, 2026. These programs generally pay partial wage replacement for weeks or months, funded through small payroll deductions of roughly 0.5% to 1% of wages.
Separately, at least 17 states and the District of Columbia now require employers to provide paid sick leave, with most laws letting workers accrue one hour of sick time for every 30 to 40 hours worked. If you are looking for paid leave in 2026, your state’s program is the most likely source. Check your state labor department for the eligibility rules and benefit amounts, which vary quite a bit.
No comprehensive federal paid family and medical leave law for private-sector workers has been enacted as of 2026. Bills like the FAMILY Act have been introduced in Congress but have not passed.