EPSL/EFMLEA Special Wage and Fringe Payments
Any signatory painting contractor who voluntarily decides (as of January 1, 2021) to provide leave for an eligible employee through the Emergency Paid Sick Leave (EPSL) and/or Emergency Family Medical Leave Extension Act (EFMLEA) under the Families First Coronavirus Recovery Act (FFCRA) will pay only Taxable Net Wages (with the bracketed items deducted) and Health & Welfare contributions on those leave hours.
Contractors should note in their payroll system that the payment is for EPSL and/or EFMLEA.