Coronavirus / COVID-19 Response Team - UPDATE: March 15, 2021 - Miller Johnson

UPDATE:
March 15, 2021

                         Coronavirus / COVID-19
                         Response Team                   1

                         Sandy Andre
                         Marcus Campbell
                         Rebecca Strauss

           © 2021 Miller Johnson. All rights reserved.       1

The materials and information have been prepared for
informational purposes only. This is not legal advice, nor
intended to create or constitute a lawyer-client relationship.
Before acting on the basis of any information or material,
readers who have specific questions or problems should
consult their lawyer.

                                                                 3

 The American Rescue Plan Act of 2021
   FFCRA
   Unemployment
 CDC updated guidance on vaccinated persons

                                                                 4

                © 2021 Miller Johnson. All rights reserved.          2

Rebecca Strauss
          269.226.2986
    straussr@millerjohnson.com

                                                                                      5

 Last minute Senate amendment
 Money allocated for workers performing essential work during the COVID-19
    health emergency by providing premium pay to eligible workers to
    state/local employees and by providing grants to eligible employers that
    have eligible workers who perform essential work
   The state will determine who qualifies as “eligible workers.”
      “those workers needed to maintain continuity of operations of essential
         critical infrastructure sectors and additional sectors as each Governor of
         a State or territory, or each Tribal government, may designate as critical
         to protect the health and well-being of the residents of their State,
         territory, or Tribal government.”
   Up to $13 per hour in addition to employee’s other pay, $25,000 cap per
    employee

                                                                                      6

                          © 2021 Miller Johnson. All rights reserved.                     3

 Tax credits available until        New qualifying reasons for
  September 30, 2021                   EPSLA:
 Total EFMLEA credit per                receiving the vaccine and
  employee increased from                 effects of receiving the
                                          vaccine (full rate)
  $10,000 to $12,000
                                         Seeking or awaiting the
 May not discriminate in favor           results of a COVID
  of full-time status, seniority,         test/diagnosis after employee
  or highly compensated                   has been exposed to COVID
  individuals                             or the employee requested
                                          the test/diagnosis
                                     New qualifying reason for
                                       EFMLEA: any EPSLA reason           7

 Public bodies are no longer excluded from the tax credit
  provision
 Reset of the 10-day ESPLA tax credit starting April 1
 EFMLEA: First two weeks are no longer unpaid

                                                                          8

                 © 2021 Miller Johnson. All rights reserved.                  4

Marcus Campbell
         616.831.1791
  campbellm@millerjohnson.com

                                                                       9

The American Rescue Plan has three main provisions that
impact unemployment benefits:

1. Amount of weekly benefits
2. Duration of benefits can be collected
3. Taxability of benefits for tax year 2020

                                                                      10

                        © 2021 Miller Johnson. All rights reserved.        5

 Michigan state UI weekly benefit maximum = $362
  CARES Act              Presidential         Continued              American
    additional            Executive           Assistance            Rescue Plan
   $600/week
                            Order                Act                    additional
 • Expired July 25,                                                    $300/week
                            additional           additional
   2020
                           $300/week            $300/week           •Through
                                                                     September 6, 2021
                         • Expired            • Expired March       •Max
                           December 27,         13, 2021             unemployment
                           2020                                      benefit in Michigan
                                                                     = $662/week
                                                                     through Labor Day

                                                                                           11

 79 weeks or until September 6, 2021
 Pandemic Emergency Unemployment Compensation
   26 weeks normal state unemployment + 53 weeks of PEUC
     Total = 79 weeks
 Pandemic Unemployment Assistance
   Zero weeks normal state unemployment + 79 weeks of PUA
 For most Michigan claimants, the American Rescue Plan
  provides up to $662/week in unemployment benefits until
  Labor Day
   Extended benefits in Michigan have now ended due to a drop in the
    unemployment rate

                                                                                           12

                      © 2021 Miller Johnson. All rights reserved.                               6

 UI benefits are taxable as ordinary income
 Claimants have the option of having taxes withheld for their
  benefits or they can receive full benefit payments
 Under the American Rescue Plan – the first $10,200 in 2020
  UI benefits are tax-free
   Must have received benefits in 2020
   Must have household AGI of less than $150,000
 What if I already filed my 2020 tax return?
   The IRS is reviewing this issue. Claimants may have to file an
   amended 2020 tax return and receive a refund from the IRS

                                                                            13

                                        Communication/customer
   Fraud is still a problem
                                           service is still poor
 Keep an eye on your Monetary         No response – slow response
  Determination forms (UIA 1575)          Communicate with the UIA via
 Periodically review your weekly         your MIWAM account, if
  charge statements (UIA 1136)            possible
  UIA 1136 - MIWAM account,               It is getting better – but do
   payroll provider, finance
                                            not get your hopes up – it
   department, or accountant
                                            is still bad
 Report fraud online or through
 your MIWAM account - promptly

                                                                            14

                 © 2021 Miller Johnson. All rights reserved.                     7

Sandy Andre
        616.831.1731
   andres@millerjohnson.com

                                                                      15

What’s New page: 100+ updates since 3/8/21!
 Interim Public Health Recommendations for Fully Vaccinated
  People
 Fully vaccinated:
    >/= 2 weeks after they’ve received a second dose in a 2-dose
     series
    >/= 2weeks after they’ve received a single-dose vaccine

                                                                      16

                        © 2021 Miller Johnson. All rights reserved.        8

 Visit with other fully vaccinated people indoors without
  wearing masks or physical distancing
 Visit with unvaccinated people from a single household who
  are at low risk for severe COVID-19 disease indoors without
  wearing masks or physical distancing
 Refrain from quarantine and testing following a known
  exposure if asymptomatic
   Michigan Employers: COVID-19 Employment Rights Act

                                                                 17

 Take precautions in public like wearing a well-fitted mask
  and physical distancing
 Wear masks, practice physical distancing, and adhere to
  other prevention measures when visiting with unvaccinated
  people who are at increased risk for severe COVID-19 disease
  or who have an unvaccinated household member who is at
  increased risk for severe COVID-19 disease
 Wear masks, maintain physical distance, and practice other
  prevention measures when visiting with unvaccinated people
  from multiple households

                                                                 18

               © 2021 Miller Johnson. All rights reserved.            9

 Avoid medium and large sized in-person gatherings
 Get tested if experiencing COVID-19 symptoms
 Follow guidance issued by individual employers
 Follow CDC and health department travel requirements and
 recommendations

                                                              19

 State health department restrictions
  Michigan: MDHHS Order (March 5, 2021)

 Occupational Safety and Health restrictions
  Michigan: MIOSHA Emergency Rule
  Federal: National Emphasis Program

 Isolation/Quarantine Requirements (state or county level)
  Michigan: COVID-19 Employment Rights Act

                                                              20

                © 2021 Miller Johnson. All rights reserved.        10

Subscription-Based

              https://resources.millerjohnson.com/
                                                        21

                                                        22

© 2021 Miller Johnson. All rights reserved.                  11