Fiscal Report
Public Education's Point of Reference for Making Educated Decisions

CalPERS Issues Guidance on Reporting Leaves During COVID-19 Crisis

On April 16, 2020, the California Public Employees Retirement System (CalPERS) issued Payroll Circular Letter #200-021-20 to define how public employers need to report paid leave under the Families First Coronavirus Response Act (FFCRA).

Emergency paid sick and/or family and medical leave under the FFCRA must be taken between April 1, 2020 and December 31, 2020. All hours taken under this provision are to be reported to CalPERS, and are included when determining if a part-time, seasonal, or intermittent employee reaches 1,000 hours of service in a fiscal year.

Paid sick leave covered by the FFCRA is to be reported in the same manner as other paid sick leave allowed for employees. Paid family and medical leave covered by the FFCRA should be reported at the employee’s full-time base rate with the appropriate earnings that were paid to the employee (not exceeding their earnings for full-time service).

Retired annuitants can receive paid sick leave and/or family and medical leave under the FFCRA, as the leave will not be considered to be a prohibited benefit. Retirees will not be subject to reinstatement solely for receiving these payments. Hours of sick and/or family and medical leave under the FFCRA should be reported to CalPERS and will be included in the 960-hour per fiscal year limitation for all retirees. Note that the Governor’s Executive Order N-25-20 temporarily lifted the work hour limitations for retired annuitants (see “By the Way . . . CalPERS Releases Frequently Asked Questions Regarding the Impact of COVID-19 to its Members” article in the March 2020 Fiscal Report).

Local educational agencies should review payroll records beginning April 1, 2020, to ensure proper recording and reporting of leaves under the FFCRA, as applicable.