Marking the occasion of the 200 millionth COVID-19 vaccine shot administered, President Joe Biden called on employers to provide paid time off to employees to get vaccinated and touted the federal government’s tax credit for certain employers that do so.

The recently enacted American Rescue Plan Act (ARPA) extended the availability of tax credits to employers with fewer than 500 employees that provide paid leave to their workers for a variety of COVID-related reasons.  ARPA also expanded the availability of tax credits for time spent obtaining a COVID vaccination. 

The provision of paid leave, and availability of tax credits, is voluntary for employers (the requirement that employers offer these paid leave benefits expired on December 31, 2020).  The Internal Revenue Service has published guidance for employers on how they may claim these tax credits, how they are calculated, and what supporting documentation is needed.

As vaccinations are becoming more widely available to those who wish them, many employers are beginning to plan for post-pandemic return to work, including the role vaccinations may play in reopening and bringing employees back into the workplace.  Littler has published a suite of information for employers to assist them in doing so and will keep employers advised of relevant developments.