Human Resources

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.

On Tuesday, April 21, 2020, the U.S. Senate voted on and passed the newest coronavirus aid bill, which includes funding for small businesses, hospitals and coronavirus testing. This announcement comes almost two weeks after Treasury Secretary Steven Mnuchin said that small businesses don’t need to worry about not being able to receive funding from the U.S. government in the wake of the COVID-19 pandemic. What is included in the new bill? The bill provides $484 billion in total funding. Of those funds, $320 billion would replenish the federal small business loan program, the Paycheck Protection Program, which ran out of funds last week. The Paycheck Protection Program was initially created by the Coronavirus Aid, Relief and Economic Security (CARES) Act, and was designed to get cash in the hands of suffering small businesses quickly, with less stringent eligibility requirements than the existing SBA loan programs. Paycheck Protection Program loans are designed to incentivize business owners to keep employees on their payroll. In addition, $60 billion would be added to the Small Business Administration’s disaster relief fund. The funding would be divided to include $50 in loans and $10 billion in grants. Farms and other agriculture enterprises would be eligible for such funds under the new bill. Finally, the bill includes $75 billion in funding for hospitals and $25 billion in COVID-19 testing. What’s next? While the bill has passed in the Senate, it needs to pass in the House and be signed by the president to become a law. The House is expected to vote on and pass the bill later this week, and the president has indicated he will sign the bill into law.   Pinkerton Insurance Group will continue to monitor this situation and provide updates as necessary.  

As communities across the United States take steps to slow the spread of coronavirus disease 2019 (COVID-19) by limiting close contact, people are facing new challenges and questions about how to meet basic household needs, such as buying groceries and medicine, getting gas and banking. The following information provides advice about how to meet these household needs in a safe and healthy manner. Shopping for Food and Other Household Essentials If you need to go to the store to gather household essentials or groceries, keep the following tips in mind: Stay home if you’re feeling sick—Avoid shopping if you are sick or have symptoms of COVID-19, which include a fever, cough or shortness of breath. Order online or use curbside pickup—If possible, order food and other items online for home delivery or curbside pickup. Only visit the grocery store, or other stores selling household essentials, in person when you absolutely need to. This will limit your potential exposure to others and the virus that causes COVID-19. Protect yourself while shopping—If you’re unable to order your goods online or you must go shopping inside the store, keep these tips in mind to stay safe: Stay at least 6 feet away from others while shopping and in lines. Cover your mouth and nose with a cloth face covering when you have to go out in public. When you do have to visit in person, go during hours when fewer people will be there (for example, early morning or late night). If you are at higher risk for severe illness, find out if the store has special hours for people at higher risk. If they do, try to shop during those hours. People at higher risk for severe illness include adults 65 or older and people of any age who have serious underlying medical conditions. Disinfect the shopping cart by using disinfecting wipes, if available. Do not touch your eyes, nose and mouth. If possible, use touchless payment (pay without touching money, a card or a keypad). If you must handle money or use a card or keypad, use hand sanitizer right after paying. Accepting Deliveries, Takeout and Mail Keep the following tips in mind to stay safe when you accept deliveries and get your mail: Limit in-person contact if possible. Pay online or on the phone when you order (if possible). Accept deliveries without in-person contact whenever possible. Ask for deliveries to be left in a safe spot outside your house (such as your front porch or lobby), with no person-to-person interaction. Otherwise, stay at least 6 feet away from the delivery person. Wash your hands or use hand sanitizer after accepting deliveries or collecting mail. After receiving your delivery or bringing home your takeout food, wash your hands with soap and water for 20 seconds. If soap and water are not available, use a hand sanitizer with at least 60% alcohol. After collecting mail from a post office or home mailbox, wash your hands with soap and water for at least 20 seconds or use a hand sanitizer with at least 60% alcohol. Banking If you need to do banking during the COVID-19 pandemic, keep these tips in mind to stay safe: Bank online whenever possible. If you must visit the bank, use the drive-thru ATM if one is available. Clean the ATM keyboard with a disinfecting wipe before you use it. When you are done, use a hand sanitizer with at least 60% alcohol. Wash your hands with soap and water for at least 20 seconds when you get home. Getting Gasoline If you need to fill up your gas tank during the pandemic, keep these tips in mind to stay safe: Use gloves or disinfecting wipes on handles and buttons before you touch them (if available) After fueling, use a hand sanitizer with at least 60% alcohol. Wash your hands for at east 20 seconds when you get home or somewhere with soap or water. Going to the Doctor If you’re feeling ill due to COVID-19 or another unrelated reason, keep these tips in mind to stay safe: Talk to your doctor online, by phone or email. Use telemedicine, if available, or communicate with your doctor or nurse by phone or email. Talk to your doctor about rescheduling procedures that are not urgently needed. If you must visit in-person, protect yourself and others with these tips: Cover your mouth and nose with a cloth face covering when you have to go out in public. Do not touch your eyes, nose and mouth. Use disinfecting wipes on frequently touched surfaces such as handles, knobs and touchpads (if available). Stay at least 6 feet away from others while inside and in lines. When paying, use touchless payment methods if possible. If you cannot use touchless payment, sanitize your hands after paying via card, cash or check. Wash your hands with soap and water for at least 20 seconds when you get home. Note: If you think you have COVID-19, let the office know and follow this guidance. Going to the Pharmacy If you need to go to the pharmacy to get medications, keep these tips in mind to stay safe: Plan to order and pick up all your prescriptions at the same time. If possible, call prescription orders in ahead of time. Use drive-thru windows, curbside services (wait in your car until the prescription is ready), mail-order or other delivery services. Do the same for pet medications. Check with your doctor and pharmacist to see if you can get a larger supply of your medications so you do not have to visit the pharmacy as often. More Information For more information regarding how to stay safe during the COVID-19 pandemic, please visit the Centers for Disease Control and Prevention website.

As the coronavirus (COVID-19) pandemic continues to have an unprecedented effect on daily life, many business owners are looking forward to the future and a return to normalcy. However, even when stay-at-home orders are lifted and nonessential businesses are allowed to resume operations, there’s a lot for organizations to consider before they reopen their doors. What’s more, many of these considerations are workplace-specific and could be more involved depending on the industry you operate in. To protect their customers and employees alike, it’s important for organizations to do their due diligence before opening their business back up to the public following the COVID-19 pandemic. Determining When to Reopen While many essential businesses (e.g., hospitals, pharmacies, grocery stores and gas stations) have remained open during the COVID-19 pandemic, other operations deemed nonessential have shut down temporarily or changed the nature of their operations. Not only has this led to significant business disruptions, but, for many, it has critically impacted their bottom line. However, we may be nearing a time when stay-at-home regulations are scaled back and all businesses are allowed to resume as normal. The question then is: How will business owners know it is acceptable to reopen? The following are some best practices to keep in mind: Review guidance from state and local governments—The COVID-19 pandemic impacts states and regions in different ways. Just because a business is allowed to reopen in one region of the country doesn’t automatically mean your operations will be allowed to resume as well. As such, it’s critical to understand and review all relevant state and local orders to determine if and when your business is allowed to reopen. Understand the risks—If and when the government allows all businesses to reopen, that doesn’t necessarily mean COVID-19 is no longer a threat to your operations. What’s more, some businesses may have greater COVID-19 exposures than others, underscoring the importance of performing a thorough risk assessment before reopening. Prior to conducting a risk assessment, it’s important to review guidance from the Occupational Safety and Health Administration (OSHA), state and local agencies, industry associations as well as your local health department. More information on conducting a risk assessment can be found below. Again, before reopening, it’s critical to seek the expertise of legal, insurance and other professionals. Conducting a Risk Assessment Even after the government allows businesses to reopen, firms still need to determine if it makes sense to resume operations. Safely restarting your business won’t be as simple as unlocking the front door. Before reopening, businesses should perform a risk assessment to determine what steps must be taken. While the complexity of risk assessments will differ from business to business, they typically involve the following steps: Identifying the hazards—When it comes to COVID-19, businesses need to think critically about their exposures, particularly if an infected person entered their facilities. When identifying hazards, it’s a good idea to perform a walkthrough of the premises and consider high-risk areas (e.g., breakrooms and other areas where people may congregate). It’s also important to consider what tasks employees are performing and whether or not they are especially exposed to COVID-19 risks when performing their duties. Deciding who may be harmed and how—Once you’ve identified hazards to your business, you need to determine what populations of your workforce are exposed to COVID-19 risks. When performing this evaluation, you will need to make note of high-risk individuals (e.g., staff members who meet with customers or individuals with preexisting medical conditions). Assessing risks—Once you have identified the risks facing your business, you must analyze them to determine their potential consequences. For each risk facing your business, you’ll want to determine: How likely is this particular risk to occur? What are the ramifications should this risk occur? When analyzing your risks, consider potential financial losses, compliance requirements, employee safety, business disruptions, reputational harm and other consequences. Controlling risks—With a sense of what the threats to your business are, you can then consider ways to address them. There are a variety of methods businesses can use to manage their risks, including: Risk avoidance—Risk avoidance is when a business eliminates certain hazards, activities and exposures from their operations altogether. Risk control—Risk control involves preventive action. Risk transfer—Risk transfer is when a business transfers their exposures to a third party. For COVID-19, control measures could include cleaning protocols, work from home orders and mandated personal protective equipment (PPE) usage. Additional workplace considerations can be found below. Monitoring the results—Risk management is an evolving, continuous process. Once you’ve implemented a risk management solution, you’ll want to monitor its effectiveness and reassess. Remember, COVID-19 risks facing your business can change over time. Maintaining Workplace Safety Using OSHA and CDC Guidance Once you conduct a risk assessment, you will need to act to control COVID-19 risks. Again, risks and the corrective steps that organizations take to address those risks will vary by business and industry. Thankfully, there are a number of OSHA and Center for Disease Control and Prevention (CDC) workplace controls to consider if your risk assessment determines that COVID-19 poses a threat to your employees or customers. For instance, you should: Implement administrative controls—Typically, administrative controls are changes in work policies or procedures that reduce or minimize an individual’s exposure to a hazard. An example of an administrative control for COVID-19 is establishing alternating days or extra shifts that reduce the total number of employees in a facility at a given time. Utilize 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 and 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. Consider engineering controls—Engineering controls protect workers by removing hazardous conditions or by placing a barrier between the worker and the hazard. For COVID-19, engineering controls can include: Installing