Long Island Gas Retailers Association - LIGRA - Long Island Gas Retailers Association

About LIGRA

The Long Island Gasoline Retailers Association is a non-profit trade association located in New York State. We’ve worked across the state and locally for 86 years to aggressively defend the small-scale, independent business owners who comprise our membership.

Learn More About LIGRA

CLICK TO PRINT A COPY

On March 20, 2020, the Internal Revenue Service, Department of Treasury and Department of Labor
announced that employers with less than 500 employees will be able to take advantage of two new
refundable payroll tax credits which were created to immediately and fully reimburse them,
dollar-for-dollar, for the cost of providing COVID-19 leave to their employees. These tax credits
are provided under the Families First Coronavirus Response Act (“FFCRA”), signed by President Trump
on March 18, 2020. The intent behind these tax credits is to enable employers to keep their
workers on their payrolls and ensure they are not forced to choose between their paychecks and the
public health measures necessary to combat the virus.
Briefly, the guidance provides:
• Employers will receive 100% reimbursement for paid leave;
• The credit includes health insurance costs;
• There will be no payroll tax liability for employers;
• Self-employed individuals are entitled to an equivalent credit; and
• Reimbursement will be quick and easy to obtain.

Eligible Employers
Eligible employers under the FFCRA are businesses and tax-exempt organizations with less than 500
employees that are required to provide emergency paid sick leave and emergency paid family and
medical leave under the FFCRA. They will be able to claim these tax credits based on qualifying
leave they provide to employees between April 1, 2020 and December 31, 2020. Credits are also
available to self-employed individuals based on similar circumstances.
Published: March 27, 2020
Initial Guidance on Payroll Tax Credits under the Families First Coronavirus Response Act
Christine Vetere Wilson | Wilson Benefit Management Assoc. | (718) 440-4952 |
christineveterewilson@gmail.com

Initial Guidance on Payroll Tax Credits under the Families First Coronavirus Response Act
Published: March 27, 2020 | Page 2

Paid Sick Leave Credit

Where an employee is unable to work or telework because the employee is quarantined, and/or where
the employee is experiencing COVID-19 symptoms and seeking a medical diagnosis, eligible employers
may receive a refundable sick leave credit for sick leave at the employee’s regular rate of pay, up
to $511 per day and $5,110 in total, for a total of 10 days.

For an employee who is unable to work or telework (1) because of the need to care for an individual
subject to quarantine, (2) in order to care for a child whose school is closed or childcare
provider is unavailable for reasons related to COVID-19, and/or (3) because the employee is
experiencing substantially similar conditions as specified by the Department of Health and Human
Services, eligible employers may claim a credit for two-thirds of
the employee’ regular rate of pay, up to $200 per day ad
$2,000 in total, for up to 10 days. It is important to note that eligible employers are also
entitled to an additional tax credit determined based on costs to maintain health insurance
coverage for the eligible employee during the leave period.

Child Care Leave Credit

Eligible employers are also able to receive a refundable child care leave credit for an employee
who has been employed at least 30 days and is unable to work or telework due to a need to care for
a child whose school is closed, or child care provider is unavailable for reasons
related to COVID-19. The credit shall be equal to two-thirds of the employee’s regular pay, capped
at $200 per day and
$10,000 in total. Up to 10 weeks of qualifying leave can be counted towards the child care leave
credit. Eligible employers are also entitled to an additional tax credit determined based on costs
to maintain health insurance coverage for the eligible employee during the leave period.

Payment Process

In general, when employers pay their employees, they must withhold federal income taxes and the
employees’ share of Social Security and Medicare taxes from their employee’s paychecks. Employers
have to deposit these federal taxes, together with their share of Social Security and Medicare
taxes, with the IRS and file quarterly payroll tax returns with the IRS.

Eligible employers who pay qualifying sick or child care leave will be able to retain an amount of
the payroll taxes equal to the amount of qualifying sick and child care leave that they paid,
rather than deposit them with the IRS. The payroll taxes that are available for retention include
withheld federal income taxes, the employee share of Social Security and Medicare taxes, and the
employer share
of Social Security and Medicare taxes with respect to all employees. In the event there are not
enough payroll taxes to cover the cost of qualified sick and child care leave paid, employers will
be able to file a request for an accelerated payment from the IRS. The IRS expects to process these
requests in two weeks or less. Further details regarding this process are expected soon.

Examples:

• If an eligible employer paid $5,000 in sick leave and is otherwise required to deposit $8,000
in payroll taxes, including taxes withheld from all its employees, the employer could use up to
$5,000 of the $8,000 of taxes it was going to deposit for making qualified leave payments. The
employer would only be required under the law to deposit the remaining $3,000 on its next regular
deposit date.
• If an eligible employer paid $10,000 in sick leave and was required to deposit $8,000 in
taxes, the employer could use the entire $8,000 of taxes in order to make qualified leave payments
and file a request for an accelerated credit for the remaining $2,000.

This document is designed to highlight various employee benefit matters of general interest to our
readers. It is not intended to interpret laws or regulations, or to address specific client
situations. You should not act or rely on any information contained herein without seeking the
advice of an attorney or tax professional. ©2020 Emerson Reid, LLC. All Rights Reserved. CA
Insurance License #0C94240.
Initial Guidance on Payroll Tax Credits under the Families First Coronavirus Response Act
Published: March 27, 2020 | Page 3
Equivalent child care leave and sick leave credit amounts are available to self-employed
individuals under similar circumstances. These credits will be claimed on their income tax return
and will reduce estimated tax payments.

Exemption for Small Businesses

Businesses with under 50 employees may be exempt from the leave requirements relating to school
closings or childcare unavailability due to COVID-19 where the requirements would jeopardize the
ability of the business to continue, as indicated in the FFCRA. This relief will be available based
on simple and clear criteria that make
it available in circumstance involving jeopardy to the viability of an employer’s business as a
going concern. Emergency guidance and rulemaking will be released by the Department of Labor with
details on this exemption.

Enforcement

The Department of Labor will be issuing a temporary non-enforcement policy that provides a period
of time for employers to come into compliance with FFCRA.
Under this policy, enforcement action will not be brought against any employer for FCCRA so long as
the employer has acted reasonably and in good faith to comply with
the FFCRA. The Department will focus on compliance assistance during the 30-day period.

Employer Action

Employers should be on the lookout for formal regulations from the IRS and Department of Labor with
respect to this recent guidance and should discuss these new tax credits with payroll and tax
advisors.

We are monitoring developments on the tax credits and
will continue to keep you updated.

/ GUIDANCE ON EXECUTIVE ORDER 202.6
GUIDANCE FOR DETERMINING WHETHER A BUSINESS ENTERPRISE IS SUBJECT TO A WORKFORCE REDUCTION UNDER EXECUTIVE ORDER 202.6
(enacted to address the COVID-19 Outbreak)
If your question is not answered below, please contact ESD at our website at: https://esd.ny.gov/covid-19-help

Requests by businesses to be designated an essential function as described below, should only be made if they are NOT covered by the following guidance.

BACKGROUND
On March 18, 2020, Executive Order 202.6 (or as revised) directed that all businesses and not-for-profit entities in New York State, shall utilize, to the maximum extent possible, any telecommuting or work from home procedures that they can safely utilize.

It is directed that, no later than March 21, 2020 at 8 p.m., each for-profit or not-for profit employer (excluding state and local governments and authorities) shall reduce the in-person workforce at each business/work location by 75% from pre-state of emergency declaration employment levels.

It is further directed that, no later than March 22, 2020 at 8 p.m., each or-profit or not-for profit employer (excluding state and local governments and authorities) shall reduce the in-person workforce at each business/work location by 100% from pre-state of emergency declaration employment levels.

ESSENTIAL BUSINESSES OR ENTITIES, including any for profit or non-profit, regardless of the nature of the service, the function they perform, or its corporate or entity structure, are not subject to the in-person restriction. (Essential Businesses must continue to comply with the guidance and directives for maintaining a clean and safe work environment issued by the Department of Health).

This guidance is issued by the New York State Department of Economic Development d/b/a Empire State Development and applies to each business location individually and is intended to assist businesses in determining whether they are an essential business and steps to request such designation. With respect to business or entities that operate or provide both essential and non-essential services, supplies or support, only those lines and/or business operations that are necessary to support the essential services, supplies, or support are exempt from the restrictions.

For purposes of Executive Order 202.6, “Essential Business,” means:

1. Essential health care operations including

research and laboratory services
hospitals
walk-in-care health facilities
emergency veterinary and livestock services
elder care
medical wholesale and distribution
home health care workers or aides for the elderly
doctor and emergency dental
nursing homes, or residential health care facilities or congregate care facilities
medical supplies and equipment manufacturers and providers
2. Essential infrastructure including

utilities including power generation, fuel supply and transmission
public water and wastewater
telecommunications and data centers
airports/airlines
transportation infrastructure such as bus, rail, or for-hire vehicles, garages
hotels, and places of accommodation
3. Essential manufacturing including

food processing, manufacturing agents, including all foods and beverages
chemicals
medical equipment/instruments
pharmaceuticals
sanitary products
telecommunications
microelectronics/semi-conductor
agriculture/farms
household paper products
4. Essential retail including

grocery stores including all food and beverage stores
pharmacies
convenience stores
farmer’s markets
gas stations
restaurants/bars (but only for take-out/delivery)
hardware and building material stores
5. Essential services including

trash and recycling collection, processing and disposal
mail and shipping services
laundromats
building cleaning and maintenance
child care services
auto repair
warehouse/distribution and fulfillment
funeral homes, crematoriums and cemeteries
storage for essential businesses
animal shelters
6. News media

7. Financial Institutions including

banks
insurance
payroll
accounting
services related to financial markets
8. Providers of basic necessities to economically disadvantaged populations including

homeless shelters and congregate care facilities
food banks
human services providers whose function includes the direct care of patients in state-licensed or funded voluntary programs; the care, protection, custody and oversight of individuals both in the community and in state-licensed residential facilities; those operating community shelters and other critical human services agencies providing direct care or support
9. Construction including

skilled trades such as electricians, plumbers
other related construction firms and professionals for essential infrastructure or for emergency repair and safety purposes
10. Defense

defense and national security-related operations supporting the U.S. Government or a contractor to the US government
11. Essential services necessary to maintain the safety, sanitation and essential operations of residences or other essential businesses including

law enforcement
fire prevention and response
building code enforcement
security
emergency management and response
building cleaners or janitors
general maintenance whether employed by the entity directly or a vendor
automotive repair
disinfection
12. Vendors that provide essential services or products, including logistics and technology support, child care and services:

logistics
technology support for online services
child care programs and services
government owned or leased buildings
essential government services
If the function of your business is not listed above, but you believe that it is essential or it is an entity providing essential services or functions, you may request designation as an essential business.

Houses of worship are not ordered closed however it is strongly recommended no congregate services be held and social distance maintained.

Every business is strongly urged to maintain social distance to the extent possible, even if designated essential.

Requests by businesses to be designated an essential function as described above, should only be made if they are NOT covered by the guidance.

To request designation as an essential business, please click here. (All fields of this form must be completed to be considered for exempt designation.)
Restrictions on requesting designation as an essential business:

Any business that only has a single occupant/employee (i.e. gas station) has been deemed exempt and need not submit a request to be designated as an essential business.
Businesses ordered to close on Monday, March 15, 2020 under the restrictions on any gathering with 50 or more participants, including but not limited to, bars, restaurants, gyms, movie theaters, casinos, auditoriums, concerts, conferences, worship services, sporting events, and physical fitness centers, are presumed to be compliant with NYS issued restrictions and must remain closed and are not eligible for designation as an essential business for purposes of this guidance.
For Guidance on cleaning and disinfection of facilities, refer to the New York State Department of Health Interim Guidance for Cleaning and Disinfection of Public and Private Facilities for COVID-19 at http://www.health.ny.gov/diseases/communicable/coronavirus/docs/cleaning_guidance _general_building.pdf.

For further information: New York State Department of Health’s COVID-19 Webpage https://coronavirus.health.ny.gov/home

Center for Disease Control and Prevention Webpage: https://www.cdc.gov/coronavirus/2019-ncov/

Local health department contact information can be found at: https://www.health.ny.gov/contact/contact_information/index.htm

Legal Information Concerning
Your Obligations
as an Employer During the Coronavirus
Health Crisis

New York State has passed sweeping legislations, mandating sick leave for employees quarantined as a result. Employers in New York State must be aware of these sweeping changes and be ready to update their existing policies.
A. COVID-19 Sick Leave
Effective immediately, New York State is mandating that employers provide sick leave to their employees who are subject to either a mandatory or precautionary order of quarantine or isolation issued by the state or local health authority. The exact amount of the leave, and whether the leave is paid or unpaid depends on the number of employees and net income of the business. To assist employer with navigating this new regulation, we have prepared the following chart:
Number of Employees COVD-19 Sick Leave
10 or less Unpaid leave provided for the duration of the mandatory or precautionary period of isolation or quarantine.
10 or less, with annual net income in excess of $1 million 5 days of paid leave, and unpaid leave for the remaining period of the mandatory or precautionary period of isolation or quarantine.
11 to 99 5 days of paid leave, and unpaid leave for the remaining period of the mandatory or precautionary period of isolation or quarantine.
100 or more 14 days of paid leave
Public Employers 14 days of paid leave Any employees who work for an employer with 100 or fewer employees, earning up to $150,000 may apply for wage replacement benefits under the New York Paid Family Leave and New York State Disability law.
This leave will be provided in addition to any existing paid leave an employer may provide, and the employee may not lose their accrued sick leave while on COVID-19 quarantine.
Employees eligibility to use this leave is limited. Any employee who is asymptomatic and who has not yet been diagnosed with any medical condition and who is able to work while under the mandatory or precautionary order of quarantine or isolation, whether through remote access or other similar means, may not use this benefit. Further, any employee who knowingly and voluntarily, not at the direction of the employer, traveled to a country with a level two or level three health threat issued by the Centers for Disease Control may not use this leave benefit. However, these employees may use their accrued leave time while subject to a mandatory or precautionary period of quarantine or isolation.
Employees using this leave are guaranteed job protection, and must be restored to their position, or a similar position, with the same pay and benefits once the leave ends. Employers may not discriminate or retaliate against any employee who uses this benefit.

Mandatory Sexual Harassment Policy and Training Now Required in New York State Governor Cuomo signed into law that MANDATES all employers regardless of the company’s size must have a sexual harassment policy. Employers must also conduct ANNUAL interactive sexual harassment training and provide a written anti-harassment policy to ALL employees. To help keep you in compliance with these new regulations. Ligra is here for you, our members. LIGRA has the new sexual harassment policy with all the required forms • For more info or to order a copy email us at HB@LIGRA.COM.

To comply with the MANDATORY interactive sexual harassment training, sexual harassment training, LIGRA will be hosting a sexual harassment training class. At 7:00PM IN OUR OFFICE

This training’s classes will be held in our LIGRA office Located at: 270 Spagnoli Road, Melville, NY
If you cannot make it our office, contact us over our on site training program.
YOU MUST RSVP in advance that you will be attending.
The cost is $35.00 per person for LIGRA members, and $75 per person for non LIGRA members.
Seating is limited, to reserve a seat email us your name, shop and phone# to SH@LIGRA.COM
You and ALL your employees only have to attend one class per year.

MEDICAL PLANS AS LOW AS $519 per month

Our January 2019 annual renewal and open enrollment is rapidly approaching for the LIGRA Employee Benefits Program. LIGRA offers the service to establish and maintain a health plan that works for your business. We make it easy for you the business owners to obtain insurance at competitive costs.

LIGRA will continue to offer a full spectrum of plans, from broader network plans, to high deductible, narrow network plans to meet your access and cost requirements. This will provide more options, with all levels of flexibility and price points to our members.



For More information plan contact Marianne 631-755-5550

MEDICAL PLANS AS LOW AS $519 per month