California’s Division of Labor Standards Enforcement (DLSE) has published a new FAQ page explaining the 2022 COVID-19 Supplemental Paid Sick Leave (2022 SPSL) law, which went into effect on February 19, 2022. Our summary of the 2022 SPSL requirements can be found in our prior blog post.

The 2022 SPSL FAQ page covers the following topics:

•    Reasons for Taking Leave
•    Start Date and End Date
•    Requesting Leave from An Employer
•    Calculating an Employee’s Hours of Leave
•    Permissive Limits on Use and Verification
•    Credits
•    Payment of Leave, Record-Keeping, and Paystubs
•    Enforcement
•    Relation to Other Laws

A few key items covered in the FAQ that employers should be aware of are as follows.

Notice Requirement

Employers are required to display a poster about 2022 SPSL in a common space at the workplace and email it to remote workers. 

Paystub & Record Retention Requirements

Employers are required to list the amount of 2022 SPSL the employee has used on the paystub or in a separate document provided at the time wages are paid.  This is different than 2021 SPSL and California’s Paid Sick Leave which require the paystub to list what is available to use (rather than what has been used). 

If no 2022 SPSL hours have yet been used, then the paystub or separate document must indicate 0.  Records about the accrual and usage of all forms of paid sick leave, including 2022 SPSL, must be kept for a three-year period.

Pay Rate and Retroactive Pay

For non-exempt, hourly employees 2022 SPSL must be paid at the regular rate of pay, not their base rate of pay, for the week in which leave is taken or by using a 90-day lookback method. 

For exempt, salaried employees 2022 SPSL pay must be calculated in the way the employer calculates wages for other forms of paid leave time.

Retroactive payments are only required if the covered employee requests retroactive time for qualified absences prior to February 19, 2022.  Employers may request documentation if the employee is requesting retroactive leave for the employee or a qualifying family member testing positive for COVID-19.