Author name: dshipps

This is a sample Coronavirus Action Plan. It is not meant to be exhaustive or construed as legal advice. Consult additional insurance and/or legal counsel for professional advice. Please modify this action plan to meet your business needs, taking all relevant federal, state and local compliance requirements into account. The coronavirus (COVID-19) outbreak has impacted businesses across a variety of industries, forcing them to rethink their daily operations to ensure the safety of their employees and the general public. This is no different for retail operations, where multiple workers may come into contact with innumerable customers visiting the store throughout the workday. In these instances, just one misstep can lead to the quick spread of COVID-19, jeopardizing the well-being of workers. To help slow the spread of COVID-19 and safeguard our staff,  has created an action plan for responding to COVID-19. This plan, which is based on Centers for Disease Control and Prevention (CDC) and Occupational Safety and Health Administration (OSHA) guidance, highlights the responsibilities of managers and employees, and outlines the steps  is taking to address COVID-19. RESPONSIBILITIES When it comes to ensuring a safe workplace during the COVID-19 outbreak, both managers and employees have their role to play. The following is a breakdown of the responsibilities for  leadership and staff. Managers and Supervisors Leadership, including managers and supervisors, should familiarize themselves with the details of the action plan. Above all, leadership must be prepared to answer questions from employees and set a good example by adhering to the guidance prescribed in the plan. This involves practicing social distancing and good personal hygiene. Employees Employees play a critical role in ’s COVID-19 prevention efforts. To protect everyone in the store,  has a number of general best practices employees should follow: Understand the signs and symptoms of COVID-19, and stay home if you are feeling sick—Any employee who is experiencing symptoms of COVID-19 (e.g., fever, cough, shortness of breath, sore throat, runny nose, body aches, chills or fatigue) should stay home. Individuals experiencing such symptoms should also be instructed to consult guidance from the CDC on seeking medical care. Practice good hygiene—Employees should clean their hands often, either with an alcohol-based hand sanitizer or soap and water. Hand sanitizers should contain at least 60%-95% alcohol, and employees should wash their hands with soap for at least 20 seconds. In addition, employees should avoid touching their face and cough into their arm. Practice social distancing—Social distancing is the practice of deliberately increasing the physical space between people to avoid spreading illness. For specific employee safety protocols, click here. Pandemic Response Team The pandemic response team is a cross-functional team that recommends and oversees workplace protocols to control the spread of COVID-19. The team will include the following roles: Store manager—[Insert name of individual or department] is responsible for the store’s overall action plan. [Insert name of individual or department] is responsible for working with company stakeholders and relevant health and safety bodies to manage this action plan. Virus prevention and protocols lead—[Insert name of individual or department] is responsible for recommending and developing protocols to ensure the wellness of all employees. They are also tasked with overseeing procedures for isolating employees should they become sick at work. Sanitization and disinfection lead—[Insert name of individual or department] manages logistics related to daily and periodic sanitation and disinfection efforts. Their responsibilities include ensuring that routine cleanings are completed and that the necessary cleaning supplies are readily available.     Communication lead—[Insert name of individual or department] is tasked with managing any and all pandemic-related communications. They will work with human resources and internal communication stakeholders to ensure COVID-19 training is completed and that employees and their managers understand their role in preventing the spread of the disease. [Insert name of individual or department] will provide COVID-19 related updates on a [Insert frequency] basis and as needed. STORE OPERATION PROTOCOLS In order to keep staff safe and prevent the spread of COVID-19,  requires the following workplace protective measures: General Safety Policies Employees and customers who exhibit signs or symptoms of COVID-19 will be asked to leave the store. Access to handwashing stations and alcohol-based hand sanitizers will be provided to employees. [Insert details] Protective barriers will be installed at checkout locations and to promote employee and customer safety. [Insert details] Employees can voice concerns COVID-19 concerns by [Insert details]. Travel will be limited for multi-store personnel. [Insert details]  may decrease open business hours to perform more frequent cleanings.[Insert details]  will limit the number of customers allowed in our store at any one time to [Insert details. Take state and local rules into account]. In order to protect staff when working around customers,  may provide: Gloves—Employees may contract COVID-19 by touching contaminated surfaces and then touching their face. Gloves are an effective way to prevent COVID-19 from getting on an employee’s skin. They are also a good reminder for employees not to touch their face. Face masks—Viruses can be transmitted through the mouth via tiny viral particles known as aerosols. Face masks can help protect employees from these particles. Protocols for Workers To ensure safety at  stores, employees will be asked to: Notify their supervisor and stay home if they are experiencing COVID-19 symptoms (e.g., fever, cough or shortness of breath). Stagger lunches to limit the number of individuals congregating in break areas.  may divide crews to reduce the number of workers in the store at a given time. Limit close contact with others, maintaining a distance of at least 6 feet when possible. Workers are encouraged to remind customers to maintain at least 6 feet of distance from workers and other customers. Above all, avoid job tasks that require face-to-face contact with others where possible. If this is unavoidable, employees will be provided with face masks, physical barriers and other workplace controls to ensure their safety. Wear face masks where other social distancing measures are difficult to maintain. Refrain from sharing equipment. In instances where this is unavoidable,  will provide alcohol-based wipes and other

The coronavirus pandemic has upended nearly every industry and has every employer wondering, “When will it be safe to bring employees back to work?” Government guidance can shift rapidly, sometimes within the same week. Shelter-in-place orders have been extended by some officials, with others questioning why restrictions are still in place. With all this uncertainty, many employers are wondering how they can protect their employees once they’re allowed to return to work. Even if the government gives the OK to return, that doesn’t ensure the coronavirus won’t continue to spread. This is causing many employers to consider taking employee temperatures as a precaution upon returning to work. This article features guidance primarily from the Equal Employment Opportunity Commission (EEOC) to help employers navigate potential concerns related to taking employee temperatures. When may an ADA-covered employer take the body temperature of employees during the COVID-19 pandemic? Generally, measuring an employee’s body temperature is a medical examination. Because the Centers for Disease Control and Prevention (CDC) and state/local health authorities have acknowledged community spreading of COVID-19 and issued precautions, employers may measure employees’ body temperature. However, employers should be aware that some people with COVID-19 do not have a fever. May an employer take an applicant’s temperature as part of a post-offer, pre-employment medical exam? Yes. Any medical exams are permitted after an employer has made a conditional offer of employment. May an employer store in existing medical files information it obtains related to COVID-19, including the results of taking an employee’s temperature or the employee’s self-identification as having this disease, or must the employer create a new medical file system solely for this information? The ADA requires that all medical information about a particular employee be stored separately from the employee’s personnel file, thus limiting access to this confidential information. An employer may store all medical information related to COVID-19 in existing medical files. This includes an employee’s statement that they have the disease or suspect they have the disease, or the employer’s notes or other documentation from questioning an employee about symptoms. If an employer requires all employees to have a daily temperature check before entering the workplace, may the employer maintain a log of the results? Yes. The employer needs to maintain the confidentiality of this information. As government stay-at-home orders and other restrictions are modified or lifted in your area, how will employers know what steps they can take consistent with the ADA to screen employees for COVID-19 when entering the workplace? The ADA permits employers to make disability-related inquiries and conduct medical exams if job-related and consistent with business necessity. Inquiries and reliable medical exams meet this standard if it is necessary to exclude employees with a medical condition that would pose a direct threat to health or safety. Direct threat is to be determined based on the best available objective medical evidence. The guidance from the CDC or other public health authorities is such evidence. Therefore, employers will be acting consistently with the ADA as long as any screening implemented is consistent with advice from the CDC and public health authorities for that type of workplace at that time. For example, this may include continuing to take temperatures of everyone entering the workplace and asking questions about symptoms (or requiring self-reporting). Similarly, the CDC recently posted information on return by certain types of critical workers.  Employers should make sure not to engage in unlawful disparate treatment based on protected characteristics in decisions related to screening and exclusion. Best Practices for Implementing Temperature Testing If an employer decides to conduct employee temperature testing, they should be sure to comply with all official rules including, but not limited to, the ADA and Title VII of the Civil Rights Act. Here are some other tips to keep in mind: Communicate the plan to take employee temperatures well in advance and explain why. Be sure employees understand the implications of such a test (i.e., a high temperature means being sent home). Have a set temperature threshold and stick to it. For instance, 100.4 F is the CDC’s measurement of a fever. Employers should consider using that as the threshold for when to bar an employee from entering the workplace. Consider using no-touch thermometers to avoid spreading illness. Ideally, employers will utilize properly trained medical staff or facilitators to administer the temperature checks. Make sure the temperature checking stations are far enough from the workplace entrance and have proper social distancing setups (e.g., a waiting area where individuals are no closer than 6 feet together). Maintain proper disinfecting procedures at the testing station and within the workplace as a whole. The coronavirus pandemic, like every other hardship, will eventually pass. Together, we can implement strategies to create a safe and productive workplace for employees to return to. Speak with Pinkerton Insurance Group for more workplace guidance.

As the impact from the COVID-19 pandemic intensifies, employers around the United States are looking for ways to provide relief from the outbreak’s financial burden on employees. One option available for employers from Section 139 of the Internal Revenue Code (the Code) is the Qualified Disaster Relief Payment program. In general, payments made by an employer to, or for the benefit of, an employee must be included in the employee’s gross income and cannot be treated as a nontaxable gift. However, Section 139 allows employers to provide qualified disaster relief payments to their employees free of income and employment taxes (Social Security, Medicare and federal unemployment taxes). A qualified disaster relief payment includes any amount paid by an employer to, or for the benefit of, an employee to reimburse or pay “reasonable and necessary” personal, family, living or funeral expenses incurred as a resultof a qualified disaster.. Qualified Disaster Relief Payments Section 139 was enacted in the aftermath of the September 11 terrorist attacks. This provision applies only when a qualified disaster occurs. When triggered, Section 139 overrides the general requirement to include payments to employees as gross income and allows employers to provide direct financial assistance to employees impacted by a qualified disaster without adverse tax consequences. Qualified disaster relief payments are not treated as taxable income or wages for the employees and enable employers to deduct those payments as ordinary and necessary business expenses. As a result, these payments are not included in an employee’s Form W-2 or a worker’s Form 1099. The Code does not place a limit on how much an employer may pay its employees on a tax-free basis. Rather, the guideline for disaster relief payments is that the reimbursable expenses associated with the disaster must be “reasonable and necessary” and not “compensated for by insurance or otherwise.” Payments are not subject to nondiscrimination testing. However, Code Section 139(h) denies “double benefits,” with the likely result that self-employed individuals and other owner-employees may find their tax deductions limited if they are actually a recipient of a qualified disaster relief payment. Qualified Disasters Disaster relief payments must be linked to a qualified disaster. A qualified disaster includes: The result of a terrorist or military action (as defined in Code section 692(c)(2)); A disaster declared by the federal government (as defined by Code section 165(i)(5)(A)); Catastrophic accidents involving a common carrier; and Disasters that warrant assistance from a federal, state or local government agency. Reimbursable Expenses A qualified disaster relief payment includes any amount paid: To reimburse or pay reasonable and necessary personal, family, living or funeral expenses incurred as a result of a qualified disaster; To reimburse or pay reasonable and necessary expenses incurred for the repair or rehabilitation of a personal residence or repair or replacement of its contents to the extent that the need for such repair, rehabilitation, or replacement is attributable to a qualified disaster; By a person engaged in the furnishing or sale of transportation as a common carrier by reason of the death or personal physical injuries incurred as a result of a qualified disaster; or To promote general welfare, but only to the extent the payment is: Paid by a federal, state or local government agency; and Not otherwise compensated by insurance. Qualified disaster relief payments exclude: Payments for expenses that are otherwise covered by insurance or other reimbursements; or Income replacement payments, such as the payment of lost wages, lost business income and unemployment compensation. Relief Payments and COVID-19 Typically, during a natural disaster, reimbursable expenses include expenses related to repairing or rebuilding housing, temporary housing and personal living expenses. While the IRS has not issued specific guidance on the type of expenses that may be reimbursed tax-free in the context of the COVID-19 national pandemic (as compared to a natural disaster), reimbursable expenses must continue to be related to reasonable necessities. What is reasonable and necessary may take many forms during the coronavirus pandemic and may include: Medical expenses not covered by insurance (for example, copays, deductibles, over-the-counter medicines, cleaning supplies); Alternative commuting means in lieu of mass transit; Caregiver and domestic service expenses; Expenses associated with setting up or maintaining a home office such as enhanced internet connections, computer monitors, laptops, printers or office supplies (even if such expenses would not otherwise satisfy the home office deduction requirements); Expenses incurred for child care and tutoring services; Expenses to enhance mental health and physical well-being, such as meditation apps and home health fitness; Funeral expenses; Housing for additional family members (for example, transportation and living expenses for college students returning home, including duplicative meal expenses); and Increased expenses associated with being quarantined at home (for example increased utilities and home office expenses, as discussed below). Plan Documentation Section 139 does not require employers to make disaster relief payments under a plan document. In addition, due to the extraordinary circumstances surrounding a qualified disaster, employees are not required to account for actual expenses in order to qualify for the exclusion, provided that the amount of the payments can be reasonably expected to be commensurate with the expenses incurred. However, employers that choose to provide these tax-free benefits should consider implementing administrative procedures to validate their payments. Administrative procedures can be as simple as: Providing a form that must be submitted to request payment; Requiring an employee’s affirmative statement indicating that the requested funds are necessary for the expenses associated with the qualified emergency; and Obtaining confirmation that the expenses are not reimbursable by insurance. If a plan is adopted and implemented, employers should also consider communicating the availability of this benefit to their employees, as well as any applicable eligibility criteria. As usual, employers should be cautious with these types of communications and should reserve the right to modify, amend and terminate the program at their discretion.

Employers are responsible for withholding Social Security and Medicare payroll taxes from their employees’ paychecks and paying these taxes along with the employer’s share to the IRS each month.  The Social Security tax is 12.4% total, with 6.2% withheld from the employee’s wages and the employer paying 6.2%.  The Medicare tax is 2.9%, with 1.45% withheld from the employee’s wages and the employer paying 1.45%. As part of aid to businesses provided in the Coronavirus Aid, Relief and Economic Security Act (CARES Act), employers can defer depositing the employer’s share of Social Security taxes until December 2021. For payroll periods starting March 27th through the end of this year, employers may defer their share of the Social Security tax (6.2%) and not deposit it with the IRS. Instead of depositing the usual amount of payroll tax, employers can simply hold back their portion of the Social Security tax each month and use it for other operating expenses.  *Please note this only applies to the employer’s portion of the Social Security tax.  Employers may not defer the employee’s part of the Social Security tax, and employers must still deposit both the employee’s and the employer’s portion of the Medicare tax each month. Employers who decide to defer their part of the Social Security tax have until the end of next year to start depositing the amount they deferred. Half of the deferred payroll tax amount must be deposited with the IRS on December 31, 2021, with the other half due by December 31, 2022.  All employers may take advantage of this payroll tax deferral, including employers who have received a Paycheck Protection Program (PPP) loan. Employers who receive a PPP loan may defer the employer’s portion of Social Security taxes until the date their PPP loan is forgiven. Once an employer receives a decision from its bank that its PPP loan has been forgiven, the employer is no longer eligible to defer payroll taxes. However, the employer can still wait until December 31, 2021 to deposit the first half of the payroll taxes they deferred prior to the date their PPP loan was forgiven. The second half is due December 31, 2022. For more information from the IRS about payroll tax deferral, please click here. This payroll tax deferral is not the same as the payroll tax credits that employers may take for providing paid leave to employees or the employee retention credit. The IRS has detailed information about these credits here. If you have questions, you can contact us at fuba@fuba.org. For small business resources on the coronavirus, please visit fuba.org/coronavirus-resources.     You are receiving this email because you are a member of FUBA.

The coronavirus (COVID-19) pandemic has interrupted many businesses across the country. While it’s unclear how long COVID-19 will continue to affect organizations, many employers are looking to the future of employees returning to work. Echoing the sentiments of public health officials, a return to normalcy won’t be like flipping a switch, but rather a gradual effort. In preparation for reopening your business and asking employees to come back to work, it’s imperative that your company thoughtfully constructs a return to work plan for its employees to keep everyone healthy and safe following the COVID-19 pandemic. Please note that this article should be used for informational purposes only and should not supersede applicable state or local guidance. Additionally, please review any workplace-specific considerations, which could be more involved depending on the industry you operate in, when drafting your return to work plan. Return to Work Plans: Introduction A return to work plan is typically created to help reintegrate workers who have been injured or have been on leave. The plan includes details on how the worker will gradually return to work and any job-related specifics. Its purpose is to formalize steps for a safe and quick return to work. There are many benefits of return to work plans for both the employer and the employee. Employers can enjoy increased employee engagement, proactive cost containment, reduced turnover, increased communication and improved morale with an established return to work plan. And it’s been proven that employees who go through return to work plans are able to get back to work quicker than those who don’t, meaning that employers will see increased productivity following an employee’s return to work. Employees also benefit from return to work plans, as they feel supported by their employer, which increases their engagement and loyalty to the company. Going through a return to work plan also helps them get back to work faster and increases the likelihood that they feel secure and stable in their role. The benefits of return to work plans are undeniable. While these plans are typically customized on an individual basis, you can use the basics of a return to work plan to build your company’s approach to asking employees to return to work following the COVID-19 pandemic. COVID-19 Return to Work Plans COVID-19 has caused many businesses to shut down or transition their employees to work from home, disrupting daily work life for many. As stay-at-home regulations are scaled back and all businesses are allowed to resume as normal, your employees will be asked to come back to work. While they may not be coming back from an injury or leave, you need to have a plan in place for all employees to safely and successfully return to work. While you may need to tailor your organization’s COVID-19 return to work plan to employees’ specific needs (e.g., child care arrangements, caregiving responsibilities and health issues), having a generalized plan in place can help you safely reopen your business. Your COVID-19 return to work plan should include the following: Anticipated return to work date—With the uncertainty that COVID-19 has brought, it’s important to give clear information and dates when employees are to return to work whenever possible. Be sure to be flexible with your dates, though, as local and state orders are frequently updated. Disinfecting and cleaning measures—Because COVID-19 can remain on surfaces long after they’ve been touched, it’s important that your business frequently cleans and disinfects the facility. Some best practices include: Cleaning and disinfecting all frequently touched surfaces in the workplace, such as workstations, keyboards, telephones, handrails and doorknobs. Discouraging workers from using other workers’ phones, desks, offices, or other tools and equipment, when possible. If necessary, clean and disinfect them before and after use. Providing disposable wipes so that commonly used surfaces can be wiped down by employees before each use. Social distancing protocol—Social distancing is the practice of deliberately increasing the physical space between people to avoid spreading illness. In terms of COVID-19, social distancing best practices for businesses can include: Avoiding gatherings of 10 or more people Instructing workers to maintain at least 6 feet of distance from other people Hosting meetings virtually when possible Limiting the number of people on the job site to essential personnel only Discouraging people from shaking hands Employee screening procedures—To keep employees safe, consider conducting screening procedures to identify potentially ill employees before they enter the office. The Equal Employment Opportunity Commission permits employers to measure employees’ body temperatures before allowing them to enter the worksite. Any employee screening should be implemented on a nondiscriminatory basis, and all information gleaned should be treated as confidential medical information under the Americans with Disabilities Act—specifically, the identity of workers exhibiting a fever or other COVID-19 symptoms should only be shared with members of company management with a true need to know. Be sure to notify employees that you will be screening them to avoid any surprises. Employee safety training—Your return to work plan should include detailed safety training guidance to ensure that all employees understand how they can prevent the spread of COVID-19. Your plan should discuss the following safety training topics: Respiratory etiquette and hand hygiene—Businesses should encourage good hygiene to prevent the spread of COVD-19. This can involve: Providing tissues and no-touch disposal receptacles Providing soap and water in the workplace Placing hand sanitizers in multiple locations to encourage hand hygiene Reminding employees to not touch their eyes, nose or mouth Personal protective equipment (PPE)—PPE is equipment worn by individuals to reduce exposure to a hazard, in this case, CVOID-19. Businesses should focus on training workers on proper PPE best practices. Employees should understand how to properly put on, take off and care for PPE. Training material should be easy to understand and must be available in the appropriate language and literacy level for all workers. Staying home when sick—Encourage employees to err on the side of caution if they’re not feeling well and stay home when they’re sick or are exhibiting common symptoms

After observing a 30-day nonenforcement period to help employers come into compliance with new paid leave rules, the U.S. Department of Labor (DOL) has announced that it is fully enforcing all provisions of the Families First Coronavirus Response Act (FFCRA).    The FFCRA requires private employers with fewer than 500 employees and certain government employers to provide paid leave for their employees, either for the employees’ own health needs or to care for others, for reasons related to the coronavirus (COVID-19) pandemic. These requirements apply for employee leave taken between April 1 and Dec. 31, 2020. Temporary Nonenforcement Period The DOL had previously indicated that it would not take enforcement actions against covered employers for violations occurring before April 17, 2020, as long as these employers made reasonable, good faith efforts to comply with the law. However, the nonenforcement policy did not apply if a violation was willful or if an employer failed to provide a written commitment to future FFCRA compliance or remedy a violation after receiving a DOL notice. Current Enforcement Policy Now that the temporary policy has expired, the DOL is fully enforcing the FFCRA. Employers may still face retroactive penalties for violations committed during the nonenforcement period under certain circumstances. According to the DOL’s frequently asked questions (FAQs) about the FFCRA, the agency will retroactively enforce violations back to the effective date of April 1, 2020, if employers have not remedied the violations. Penalties for FFCRA violations include civil lawsuits and criminal charges punishable by imprisonment and fines of up to $10,000.  

The Paycheck Protection Program (PPP) was supposed to provide forgivable loans to small businesses so they can pay their payroll, rent, and utilities for 2 months.  About 10 days ago, the PPP loan program ran out of money, so the US Small Business Administration stopped accepting PPP loan applications. Last Thursday, Congress approved an additional $300 million for PPP loans, and the SBA resumed taking PPP loan applications TODAY, Monday, April 27, 2020, at 10:30 AM Eastern Time from banks on behalf of small businesses needing a PPP loan. If your company’s PPP loan application was not approved during the first round, you should check with your banker to make sure that your application is still active and that your bank plans on submitting your application to the SBA for approval today.  Much like last time, the funds are expected to run out quickly. Because so many small businesses were crowded out of the PPP loan process by larger businesses, $60 billion of the new PPP loan money has been set aside for smaller and community bank customers. Small businesses who originally applied with a larger bank may want to consider seeking out a community bank or credit union for a PPP loan to increase their chances of success.  Visit the US Treasury website for a list of approved banks and lenders. SBA loan applications, including PPP loans, can be found here.  

On April 23, 2020, the Equal Employment Opportunity Commission (EEOC) issued additional answers to frequently asked questions (FAQs) about how employers should comply with the Americans with Disabilities Act (ADA) while also observing all applicable emergency workplace safety guidelines during the coronavirus pandemic. The new FAQs were added to guidance that the EEOC previously issued on March 18, April 9, and April 17, 2020. The FAQs draw from the EEOC’s existing pandemic publication, Pandemic Preparedness in the Workplace and the ADA, to help employers navigate workplace issues related to the coronavirus (COVID-19). In particular, the EEOC’s FAQs include information from a section of the publication that answers employer questions about what to do after a pandemic has been declared. This HR Compliance Bulletin contains the EEOC’s updated FAQs. Employers are subject to the ADA if they have 15 or more employees. Smaller employers may be subject to similar rules under applicable state or local laws. All employers should follow the most current guidelines and suggestions for maintaining workplace safety, as issued by the Centers for Disease Control and Prevention (CDC) and any applicable state or local health agencies. Employers with 15 or more employees should also become familiar with and follow the guidance provided in the EEOC’s FAQs about ADA compliance. These and all smaller employers should ensure that they comply with state and local anti-discrimination laws as well. A. Disability-Related Inquiries and Medical Exams A.1. How much information may an employer request from an employee who calls in sick, in order to protect the rest of its workforce during the COVID-19 pandemic? During a pandemic, ADA-covered employers may ask employees if they are experiencing symptoms of the pandemic virus. For COVID-19, these include symptoms such as fever, chills, cough, shortness of breath or sore throat. Employers must maintain all information about employee illness as a confidential medical record in compliance with the ADA. A.2. NEW AS OF APRIL 9, 2020: When screening employees entering the workplace during this time, may an employer only ask employees about the COVID-19 symptoms EEOC has identified as examples, or may it ask about any symptoms identified by public health authorities as associated with COVID-19? As public health authorities and doctors learn more about COVID-19, they may expand the list of associated symptoms. Employers should rely on the CDC, other public health authorities and reputable medical sources for guidance on emerging symptoms associated with the disease. These sources may guide employers when choosing questions to ask employees to determine whether they would pose a direct threat to health in the workplace. For example, additional symptoms beyond fever or cough may include new loss of smell or taste as well as gastrointestinal problems, such as nausea, diarrhea, and vomiting. A.3. When may an ADA-covered employer take employees’ body temperature during the COVID-19 pandemic? Generally, measuring an employee’s body temperature is a medical examination. Because the CDC and state/local health authorities have acknowledged community spread of COVID-19 and issued attendant precautions, employers may measure employees’ body temperature. However, employers should be aware that some people with COVID-19 do not have a fever. A.4. May employers require employees to stay home if they have COVID-19 symptoms? Yes. The CDC states that employees who become ill with symptoms of COVID-19 should leave the workplace. The ADA does not interfere with employers following this advice. A.5. When employees return to work, may an employer require doctors’ notes certifying their fitness for duty? Yes. These inquiries are permitted under the ADA either because they would not be disability-related or would be justified under the ADA standards for disability-related inquiries. As a practical matter, however, doctors and other health care professionals may be too busy during and immediately after a pandemic outbreak to provide fitness-for-duty documentation. Therefore, new approaches may be necessary. For example, employers could rely on local clinics to provide a form, stamp or e-mail to certify that an individual does not have the pandemic virus. A.6. NEW AS OF APRIL 23, 2020: May an employer administer a COVID-19 test (a test to detect the presence of the COVID-19 virus) before permitting employees to enter the workplace? The ADA requires that any mandatory medical test of employees be “job related and consistent with business necessity.” Applying this standard to the current circumstances of the COVID-19 pandemic, employers may take steps to determine if employees entering the workplace have COVID-19 because an individual with the virus will pose a direct threat to the health of others. Therefore an employer may choose to administer COVID-19 testing to employees before they enter the workplace to determine if they have the virus. Consistent with the ADA standard, employers should ensure that the tests are accurate and reliable. For example, employers may review guidance from the U.S. Food and Drug Administration about what may or may not be considered safe and accurate testing, as well as guidance from CDC or other public health authorities, and check for updates. Employers may wish to consider the incidence of false-positives or false-negatives associated with a particular test. Finally, note that accurate testing only reveals if the virus is currently present; a negative test does not mean the employee will not acquire the virus later. Based on guidance from medical and public health authorities, employers should still require—to the greatest extent possible—that employees observe infection control practices (such as social distancing, regular handwashing, and other measures) in the workplace to prevent transmission of COVID-19. B. Confidentiality of Medical Information B.1. NEW AS OF APRIL 9, 2020: May an employer store in existing medical files information it obtains related to COVID-19, including the results of taking an employee’s temperature or the employee’s self-identification as having this disease, or must the employer create a new medical file system solely for this information? The ADA requires that all medical information about a particular employee be stored separately from the employee’s personnel file, thus limiting access to this confidential information. An employer may store all medical information related to COVID-19 in

On March 27, 2020, the Coronavirus Aid, Relief and Economic Security Act (CARES Act) was signed into law. In addition to providing direct financial assistance to Americans, the CARES Act repeals the Medicine Cabinet Tax provision of the Affordable Care Act (ACA), expanding the list of qualifying expenses that can be purchased with health savings accounts (HSAs). CARES Act and Qualifying Medical Expenses Under the CARES Act, the definition of a qualifying medical expense now includes certain over-the-counter (OTC) medications and products. Examples of expenses that are now eligible medical expenses under the CARES Act include, but are not limited to, the following: Allergy medicine Analgesics (e.g., vaporizing rub) Anti-diarrhea medicine Anti-gas, Antacid Antihistimines Anti-inflammatory medication Aspirin Bandages Burn treatments, OTC Calamine lotion Cold and flu medicine Cold sore remedies Cold/hot packs Condoms Contact lens solutions/cleaners Cotton balls (sterile) Cough drops, cough suppressants Decongestants Diaper rash treatments Elastic wraps Expectorants Eye drops (nonmedicated) Feminine hygiene products HSA Eligible Expenses Expanded Fiber laxatives First-aid kits Heating pads Hemorrhoid treatments Insect bite/sting medicine Medicated lip balm/cream Menstrual pain relievers Nicotine patches, gum and lozenges OTC pain relievers Pregnancy test kits Prenatal vitamins Reading glasses Stomach remedies Sunburn treatments Sunscreen Thermometers Throat lozenges/cough drops Please note, this list is not all-encompassing. For more information on your medical spending account, please contact your plan administrator.