As of December 31, 2020, the federal Families First Coronavirus Response Act (“FFCRA”) and California’s COVID-19 supplemental paid sick leave (“CSPSL”) expired.  California employers continue to have exclusion pay requirements under the Division of Occupational Safety and Health’s (“Cal/OSHA”) COVID-19 emergency temporary standards (“ETS”). And, although the FFCRA has expired, the Consolidated Appropriations Act, 2021 (“CAA”) extends tax credits to employers who voluntarily continue to provide paid sick leave and expanded family and medical leave to employees, under the same FFCRA terms, until March 31, 2021.