On March 19, 2021, Governor Newsom signed into law the California Legislature passed Senate Bill (“SB”) 95[1], codifying at Labor Code section 248.2[2] new obligations on public agency employers to provide COVID-19 Supplemental Paid Sick Leave[3] to employees who are unable to work or telework and have certain enumerated qualifying reasons for such paid leave. SB 95 provides a new employee entitlement to such leave retroactive to January 1, 2021[4] and effective through September 30, 2021.[5],[6] The urgency legislation[7] will go into effect 10 days after enactment, or on March 29.
The purpose of this special bulletin is to explain the new obligations on districts, and to describe how certain key provisions of the recently-enacted American Rescue Plan Act (“ARPA”) may provide financial relief for public agencies to offset costs associated with the provision of COVID-19 Supplemental Paid Sick Leave under SB 95.
I. New Employer Obligations under SB 95
As provided above, SB 95 codifies at Labor Code section 248.2 significant new obligations on employers related to the provision of paid leave to employees for reasons related to COVID-19. This section discusses several important provision of SB 95, including the following: (1) employee eligibility for COVID-19 Supplemental Paid Sick Leave; (2) the qualifying reasons for provision of such paid leave; (3) employer-provided paid sick leave benefits; (4) the obligation to retroactively apply the new obligations; and (5) employer notice requirements.
A. Employee Eligibility for COVID-19 Supplemental Paid Sick Leave
Under Labor Code section 248.2, employers that employ more than 25 employees[8], including public agencies[9], must provide COVID-19 Supplemental Paid Sick Leave to any employee who is unable to work or telework due to one of the qualifying reason discussed in the next section.[10]
As a result, any district that employs more than 25 employees should immediately begin to prepare a COVID-19 Supplemental Paid Sick Leave policy that will provide the paid leaves discussed herein to qualified employees.
B. Qualifying Reasons for COVID-19 Supplemental Paid Sick Leave
In order for an employee to qualify for COVID-19 Supplemental Paid Sick Leave, the employee must be unable to work or telework due to one of the following qualifying reasons:[11]
While Labor Code section 248.2 does not expressly provide a qualifying reason for employees excluded from the workplace as a result of a “close contact” exposure in the workplace, the law provides that an employer may require that an employee use COVID-19 Supplement Paid Sick Leave for such purpose.[21] As discussed at greater length below, because public agency employers are required to provide paid leave to employees for such purpose under the Cal/OSHA COVID-19 Emergency Temporary Standards (“COVID-19 Regulations”),[22] districts may consider adopting a policy that expressly provides that employees may use paid leave for such purpose.
As a result of these new leave rights, district policies need to account for and provide paid leave for, at minimum, the seven qualifying reasons enumerated above. Districts may also, as a matter of policy, provide COVID-19 Supplemental Paid Sick Leave for employees who are seeking or awaiting the results of a diagnostic test for, or a medical diagnosis of, COVID–19 after such employee has been exposed to COVID–19 or the employee’s employer has requested such test or diagnosis, an additional qualifying reason for expanded EPSL not included in Labor Code section 248.2. Lastly, as is discussed in more detail below, employers should also begin calculating leaves provided to employees after January 1, 2021 in order to determine which prior employee leaves may qualify for payment under Labor Code section 248.2.
C. Benefits under COVID-19 Supplemental Paid Sick Leave
1. Leave Amounts
Employees who qualify to receive COVID-19 Supplemental Paid Sick Leave will be entitled to up to 80 hours of such paid leave if they are full-time employees.[23],[24] Part-time employees will be entitled to a prorated amount of such leave based on their normally scheduled work hours over a two-week period.[25]
Labor Code section 248.2 expressly provides that COVID-19 Supplemental Paid Sick Leave is to supplement, and not run concurrent to, paid sick leave entitlements provided to employees under the state paid sick leave law.[26] Therefore, where an employee qualifies for COVID-19 Supplemental Paid Sick Leave, the employer should not reduce the amount of other statutory paid sick leave that the employee earned or accrued under Labor Code Section 246.
Labor Code section 248.2 provides that “[a]n employer shall not require a[n] employee to use any other paid or unpaid leave, paid time off, or vacation time provided by the employer to the covered employee before the covered employee uses COVID-19 [S]upplemental [P]aid [S]ick [L]eave or in lieu of COVID-19 [S]upplemental [P]aid [S]ick [L]eave.” However, SB 95 is silent as to whether the employer may treat COVID-19 Supplemental Paid Sick Leave and contractual paid sick leave as interchangeable, and whether an employer may run contractual paid sick leave concurrent with COVID-19 Supplemental Paid Sick Leave. Given that the Labor Commissioner (the state agency responsible for enforcing this statute) has not provided guidance on the permissibility of drawing down contractual paid sick leave concurrent with COVID-19 Supplemental Paid Sick Leave, districts should understand that there are potential legal risks in doing so at this time. Employers that elect to draw down contractual paid sick leave concurrent with the provision of COVID-19 Supplemental Paid Sick Leave should be mindful to provide all full-time employees the 80 hours of COVID-19 Supplemental Paid Sick Leave to which they are entitled under Labor Code section 248.2.
2. Compensation for Leave
In the same manner as EPSL, employees who qualify to receive COVID-19 Supplemental Paid Sick Leave under Labor Code Section 248.2 will be compensated for each hour of such leave at their “regular rate of pay” up to $511 per day and $5,110 in the aggregate.[27],[28]
Districts should consult with their payroll administrators and any payroll service providers to ensure that COVID-19 Supplemental Paid Sick Leave will be provided at the appropriate pay rate, subject to the statutory cap for employees. Labor Code section 248.2, subsection (b)(3)(A) provides that each hour of COVID-19 supplemental paid sick leave shall be compensated at a rate equal to the following:
(i) For nonexempt covered employees, by the highest of the following:
(I) Calculated in the same manner as the regular rate of pay for the workweek in which the covered employee uses COVID-19 supplemental paid sick leave, whether or not the employee actually works overtime in that workweek.
(II) Calculated by dividing the covered employee’s total wages, not including overtime premium pay, by the employee’s total hours worked in the full pay periods of the prior 90 days of employment.
(III) The state minimum wage.
(IV) The local minimum wage to which the covered employee is entitled.
(ii) For exempt covered employees it shall be calculated in the same manner as the employer calculates wages for other forms of paid leave time.
D. Retroactive Application of Paid Leave Obligations
The paid leave obligations provided under Labor Code section 248.2, and described above, are retroactive to January 1, 2021.[29] As such, employers must calculate and be prepared to compensate employees who took leave between January 1, 2021, and the date that the employer adopted a COVID-19 Supplemental Paid Sick Leave policy moving forward.
While Labor Code section 248.2 requires employers to provide a retroactive payment upon the oral or written request of the employee[30], districts may consider adopting a more proactive approach. Under such an approach, prior to receiving any employee request, the employer would calculate employees’ qualified leave usage and, after such leave usage is confirmed, provide the required compensation. Employers that elect to take such approach may consider having employees execute a waiver stating that the amount of qualified leave used by the employee and retroactive compensation provided by the employer is accurate and represents the total leave used and compensation owed.
Districts that elect not to take a more proactive approach should note that the retroactive payment must be paid on or before the next full pay period after the employee’s request.[31]
Regardless of the approach taken to comply with the retroactive application of the paid leave obligations, the employer may count the retroactive COVID-19 Supplemental Paid Sick Leave provided against the total amount of COVID-19 Supplemental Paid Sick Leave to which the employee is entitled.
E. Employer Notice Obligations
Labor Code section 248.2 requires employers to post or electronically submit a model notice related to COVID-19 Supplemental Paid Sick Leave. The Labor Commissioner is developing a model notice that employers may use to satisfy the notice requirements concerning employee entitlement to COVID-19 Supplemental Paid Sick Leave.[32]
As many districts have not yet reopened all worksites and facilities to their employees or returned all employees to such worksites and facilities, employers should post the model notice in a prominent location at all agency worksites and facilities and transmit the notice to all employees by the electronic means by which the employer communicates to employees about employment-related matters (e.g., email) in order to ensure that teleworking employees receive such notice in a timely manner.
II. Interaction between COVID-19 Supplemental Paid Sick Leave and the American Rescue Plan Act (“ARPA”)
The obligations set forth under Labor Code section 248.2 interact with two important provisions of the recently-enacted ARPA that may provide financial relief to public agencies that must provide COVID-19 Supplemental Paid Sick Leave: (1) funds available to institutions of higher education; and (2) the extension of payroll tax credits to public employers that provide Emergency Paid Sick Leave (“EPSL”) between April 1 and September 30, 2021.
In the section below, we explain how the obligations set forth under Labor Code section 248.2 interact with these provisions of the ARPA, and how public employers may use the federal relief provided thereunder to offset some, if not all of the costs, incurred because of the new obligations related to the provision of COVID-19 Supplemental Paid Sick Leave.
A. Funding Available to Institutions May Provide Payments for Costs Incurred Related to the Provision of COVID-19 Supplemental Paid Sick Leave
The ARPA established a $39 billion Fund for institutions of higher education and provides grant relief to students in order to mitigate the fiscal effects stemming from the public health emergency caused by COVID-19.
Districts can use the funds to defray expenses associated with coronavirus (including lost revenue, reimbursement for expenses already incurred, technology costs associated with a transition to distance education, faculty and staff trainings, and payroll) and to provide financial aid grants to students (including students exclusively enrolled in distance education). Additionally, Districts must use a portion of the funds to implement evidence-based practices to monitor and suppress coronavirus in accordance with public health guidelines, and to conduct direct outreach to financial aid applicants about the opportunity to receive financial aid adjustments due to the recent unemployment of a family member or independent student, or other special need circumstances. An expansive interpretation would include new costs as a result of the coronavirus and costs included providing leaves that may help prevent the spread of coronavirus. Although the Department of Education has no guidance on the use of ARPA funds, the ARPA is based on the same terms and conditions of section 314 of the Coronavirus Response and Relief Supplemental Appropriations Act, passed on December 27, 2020. Districts can find guidance on that Act here, https://www2.ed.gov/about/offices/list/ope/heerfiiinstitutional.html.
B. ARPA Payroll Tax Credits May Be Used to Offset a Certain Amount of the Costs Related to the Provision of COVID-19 Supplemental Paid Sick Leave
Labor Code section 248.2 also implicates the payroll tax credit for which districts are now eligible under the ARPA.
The ARPA expanded payroll tax credit eligibility for employers that provide EPSL benefits to their employees to include public employers. Previously, under the FFCRA and the Consolidated Appropriations Act of 2021 (“CAA”), public employers were expressly excluded from receiving such tax relief.
Under ARPA, employers that provide expanded EPSL to their employees will receive payroll tax credits to offset the employer’s share of the employee’s Social Security tax (i.e., 6.2%) and employer’s share of the employee’s Medicare tax (i.e., 1.45%).
a. Qualifying for the Receipt of Such Tax Credits
While public employers are now eligible to receive payroll tax credits, in order to qualify for receipt of such credits under the ARPA, the employer must provide its employees EPSL leave between April 1 and September 30, 2021 for each of the qualifying reasons provided for under the ARPA.
The ARPA expanded the qualifying reasons for which an employee may receive EPSL and employers may receive payroll tax credit, supplementing the five (5) qualifying reasons initially provided for under the FFCRA[33] with three (3) new qualifying reasons.
As a result of the expansion, if a public agency wants to receive a payroll tax credit, it must provide its employees paid leave if they are unable to work or telework due to any of the following eight (8) qualifying reasons:
As provided above, the first seven (7) qualifying reasons for expanded EPSL closely align with the qualifying reasons for COVID-19 Supplemental Paid Sick Leave provided for under Labor Code section 248.2, but the eighth (8th) qualifying reason provided for under ARPA is absent from the Labor Code.[34] Below is a chart for comparing the specific statutory language used to describe the qualifying reasons for COVID-19 Supplemental Paid Leave required under Labor Code section 248.2 and the paid leaves for which an employer may qualify for payroll tax credit under the ARPA:
| Reasons obligating an employer to provide employee COVID-19 Supplemental Paid Sick under SB 95 | Reasons for which an employer would be entitled to receive a payroll tax credit if it elects to provide employees EPSL under the American Rescue Plan Act |
| The employee is subject to a quarantine or isolation period related to COVID-19[35],[36] | The employee is subject to a Federal, State, or local quarantine or isolation order related to COVID-19 |
| The employee has been advised by a health care provider to self-quarantine due to concerns related to COVID-19 | The employee has been advised by a health care provider to self-quarantine related to COVID-19 |
| The employee is experiencing symptoms of COVID-19 and seeking a medical diagnosis. | The employee is experiencing COVID-19 symptoms and is seeking a medical diagnosis. |
| The employee is caring for a family member who is either: (1) subject to a quarantine or isolation period related to COVID-19; or (2) who has been advised by a health care provider to self-quarantine due to concerns related to COVID-19 | The employee is caring for an individual that is either: (1) subject to Federal, State, or local quarantine or isolation order related to COVID-19; or (2) has been advised by a health care provider to self-quarantine related to COVID-19. |
| The employee is caring for a child whose school or place of care is closed or otherwise unavailable for reasons related to COVID-19 on the premises. | The employee is caring for a child whose school or place of care is closed (or child care provider is unavailable) for reasons related to COVID-19; |
| The employee is attending an appointment to receive a vaccine for protection against contracting COVID-19. | The employee is obtaining immunization [i.e., vaccination] related to COVID–19 |
| The employee is experiencing symptoms related to a COVID-19 vaccine that prevent the employee from being able to work or telework. | The employee is recovering from any injury, disability, illness, or condition related to such a COVID-19 immunization’ after ‘medical diagnosis’ |
| The employee is seeking or awaiting the results of a diagnostic test for, or a medical diagnosis of, COVID–19 and such employee has been exposed to COVID–19 or the employee’s employer has requested such test or diagnosis |
Given that Labor Code section 248.2 now requires that employers provide COVID-19 Supplemental Paid Sick Leave for the first seven (7) qualifying reasons, districts may consider providing their employees paid leave for the eighth (8th) qualifying reason for expanded EPSL in order receive payroll tax credits for the provision of such leave between April 1 and September 30, 2021.
b. Misalignment of Effective Dates for Paid Leaves under the American Rescue Plan Act and SB 95
Employers that are considering expanding the paid leave provided in order to qualify for the payroll tax credits should note that the timing of the paid leaves under the ARPA and Labor Code section 248.1 do not align, and that the misalignment may cause issues with the administration of such leaves. Under the ARPA, in order for an employer to qualify for payroll tax credits, it must provide qualified full-time employees up to 80 hours of leave to be used between April 1 and September 30, 2021.[37] However, under Labor Code section 248.2, employers must provide qualified employees COVID-19 Supplemental Paid Sick Leave up to 80 hours of leave effective January 1, 2021.[38] Because of the misalignment of effective dates for two leaves, employers that wish to receive payroll tax credit may need to provide certain employees who have used COVID-19 Supplement Paid Sick Leave between January 1 and March 31, 2021 additional leave in order to ensure that such employees have 80 hours of expanded EPSL on April 1, 2021.
Employers should contact a certified public accountant (“CPA”) or tax counsel in order to evaluate whether the receipt of the payroll tax credits is worth the time and expense of administering a leave program that will require that the employer provide employees additional paid leave rights on April 1, 2021. Employers should also consider the fact, as described above, that they may qualify for the higher education funding and may not require payroll tax credits in order to minimize the costs incurred as a result of providing COVID-19 Supplemental Paid Sick Leave and complying with Labor Code section 248.2.
Liebert Cassidy Whitmore attorneys are familiar with obligations set forth in Labor Code section 248.2 and the operation of that law in conjunction with provisions of the ARPA. Should your agency have any questions about Labor Code section 248.2 and its potential effect on your agency’s leave policies and practices, please do not hesitate to contact the firm.
We are developing a COVID-19 Supplemental Sick Leave Model Policy that will be available to Liebert Library subscribers and for purchase by non-subscribers.
[1] SB 95 amended a companion bill in the Assembly, Assembly Bill (“AB”) 84, extending and expanding COVID-19 Supplemental Paid Sick Leave.
[2] SB 95 also codifies Labor Code section 248.3, which applies to “providers of in-home supportive services” and “waiver personal care services.” (See Labor Code § 248.3(a).) While this statute applies most specifically to private in-home supportive service providers and waiver personal care services, it may also apply to public agencies (i.e., counties) that employ in-home supportive service providers. However, these agencies will also be covered by Labor Code section 248.2, and because Labor Code sections 248.2 and 248.3 are almost identical, this bulletin only references Labor Code section 248.2.
[3] “COVID-19 Supplemental Paid Sick Leave” is a term that was used in AB 1867, which codified at Labor Code section 248.1, a requirement that employers provide up to eighty (80) hours of “COVID-19 Supplemental Paid Sick Leave” to a limited class of employees, including “emergency responders” and “health care providers”, if their employer chose to exempt them from leave benefits provided under the Families First Coronavirus Response Act (“FFCRA”). (See Liebert Cassidy Whitmore Special Bulletin, “Assembly Bill 1867 Provides Statutory Entitlement to “COVID-19 Supplemental Paid Sick Leave” to Public Employees Exempted from Receipt of Leave Benefits under the Families First Coronavirus Response Act (“FFCRA”),” https://www.lcwlegal.com/news/assembly-bill-1867-provides-statutory-entitlement-to-covid-19-supplemental-paid-sick-leave-to-public-employees-exempted-from-receipt-of-leave-benefits-under-the-families-first-coronavirus-response-act-ffcra (Uploaded on September 10, 2020.) The entitlements and obligations set forth in Labor Code section 248.1 expired by operation of law on December 31, 2020. While the legislative term, “COVID-19 Supplemental Paid Sick Leave”, is the same in AB 1867 and SB 95, the entitlements and obligations under the bills are substantively different. As a result, this bulletin refers to “new” entitlements and obligations, rather than “expanded” entitlements and obligations.
[4] Labor Code § 248.2(e)(1).
[5] Labor Code §§ 248.2(f), 248.3(e).
[6] Labor Code §§ 248.2(e)(1), 248.3(d)(1). Employers should also note that covered employees who take COVID-19 Supplemental Paid Sick Leave at the time of the expiration of such leave are entitled to take the full amount of leave to which they would have otherwise been entitled even if extends beyond on September 30, 2021. (See Labor Code § 248.2(f).)
[7] Labor Code § 248.2(e)(1)
[8] Labor Code § 248.2(a)(2).
[9] Labor Code section 248.2(a)(2) refers to Labor Code section 245.5 (b), which reads: “’Employer’ means any person employing another under any appointment or contract of hire and includes the state, political subdivisions of the state, and municipalities.”
[10] Labor Code § 248.2(a)(2).
[11] While the qualifying reasons for COVID-19 Supplemental Paid Sick Leave under Labor Code section 248.2 closely align with the qualifying reasons for expanded Emergency Paid Sick Leave (“EPSL”) under the FFCRA, they are not identical. For example, the expanded EPSL also includes a qualifying reason for employees who are seeking or awaiting the results of a diagnostic test for, or a medical diagnosis of, COVID–19 after such employee has been exposed to COVID–19 or the employee’s employer has requested such test or diagnosis. As discussed later in this bulletin, employers that provide expanded Emergency Paid Sick Leave (“EPSL”) as provided for under the ARPA will be entitled to receive payroll tax credits for the provision of such paid leave.
[12] Labor Code §§ 248.2(b)(1)(A), 248.3 (b)(1)(A). Additionally, if an employee is subject to multiple applicable quarantine or self-isolation orders from the CDC, CDPH, or local health officers, “the covered employee shall be permitted to use COVID-19 supplemental paid sick leave for the minimum quarantine or isolation period under the order or guidelines that provides for the longest such minimum period.” (See Labor Code § 248.2 (b)(1)(A).) This new requirement provides a clear answer when an employee may be subject to multiple concurrent public health orders or guidance.
[13] Labor Code §§ 248.2(b)(1)(B), 248.3(b)(1)(B).
[14] Labor Code §§ 248.2(b)(1)(E), 248.3(b)(1)(E).
[15] “Family member” is defined as any of the following: (1) A child, which for purposes of this article means a biological, adopted, or foster child, stepchild, legal ward, or a child to whom the employee stands in loco parentis. This definition of a child is applicable regardless of age or dependency status; (2) A biological, adoptive, or foster parent, stepparent, or legal guardian of an employee or the employee’s spouse or registered domestic partner, or a person who stood in loco parentis when the employee was a minor child; (3) A spouse; (4) A registered domestic partner; (5) A grandparent; (6) A grandchild; and (7) A sibling. (Labor Code §§ 245.5(c); 248.2(b)(1)(F).)
[16] Labor Code §§ 248.2(b)(1)(F), 248.3(b)(1)(F).
[17] “Child” is also defined by Labor Code § 245.5 (c). (See fn. 15, supra.)
[18] Labor Code §§ 248.2(b)(1)(G), 248.3(b)(1)(G).
[19] Labor Code §§ 248.2(b)(1)(C), 248.3(b)(1)(C).
[20] Labor Code §§ 248.2(b)(1)(D), 248.3(b)(1)(D).
[21] Labor Code § 248.2(b)(5).
[22] Department of Industrial Relations, “COVID-19 Prevention Emergency Temporary Standards,” 8 C.C.R. 3205(c)(10)(C), https://www.dir.ca.gov/dosh/coronavirus/ETS.html (posted December 1, 2020).
[23] Labor Code §§ 248.2(b)(2)(A)(i). An employee is also entitled to 80 hours if the employee worked, or was scheduled to work at least 40 hours per week in the two weeks preceding the date that the covered employee took COVID-19 supplemental paid sick leave. (Labor Code §§ 248.2(b)(2)(A), 248.3(b)(2)(A).)
[24] For active-duty firefighters who were scheduled to work more than 80 hours in the two weeks preceding the date upon which the employee took COVID-19 Supplemental Paid Sick Leave, SB 95 provides that such employees will be entitled to COVID-19 Supplemental Paid Sick Leave equal to the total number of hours that the individual was scheduled to work in the preceding two weeks. (Labor Code § 248.2(b)(2)(B).)
[25] However, if the part-time employee does not have a normal work schedule, the COVID-19 Supplemental Paid Sick Leave entitlement will be based on the number of hours that is 14 times their average daily schedule as determined by hours worked over the preceding six-month period. (Labor Code §§ 248.2(b)(2)(C), 248.3(b)(2)(B)(ii).)
[26] Labor Code § 248.2(b)(2)(D) [referring to paid sick leave provided under Labor Code section 246.]
[27] Labor Code § 248.2(b)(3)(C).
[28] Under Labor Code section 248.3, there is no statutory cap on the COVID-19 Supplemental Paid Sick Leave compensation. Instead, employers are required to compensate employees at the regular rate of pay that they would have been entitled to under applicable wage and hour laws or an applicable collective bargaining agreement if the employee had been scheduled to work those hours. (See Labor Code § 248.3(b)(3).)
[29] Labor Code § 248.2(e).
[30] Labor Code § 248.2(e)(2)(A).
[31] Labor Code § 248.2(e)(2)(C).
[32] Labor Code § 248.2(d)(4) [referring to notice requirements under Labor Code section 247.]
[33] The Secretary of Health and Human Services never specified the sixth (6th) qualifying reason provided for under the FFCRA (i.e., the employee “is experiencing any other substantially-similar condition specified by the Secretary of Health and Human Services, in consultation with the Secretaries of Labor and Treasury”). As a result, it is omitted here.
[34] Employers should note that while Labor Code sections 248.2 and 248.3 do not require that employers provide COVID-19 Supplemental Paid Sick Leave, Cal/OSHA Emergency Temporary Standards (“COVID-19 Regulations”) require that employers compensate employees who are excluded from work as a result of a “close contact” exposure and offer such employees free COVID-19 testing. Therefore, while the eighth (8th) qualifying reason provided above is not expressly required under Labor Code sections 248.2 or 248.3, employers are already obligated to provide paid leave to employees who had a “close contact” exposure and offer such employees testing. As a result, most employers are already providing such paid leave to many employees who would qualify for expanded EPSL for that reason.
[35] SB 95 provides that a quarantine or isolation period is defined by an order or guidelines of the State Department of Public Health, the federal Centers for Disease Control and Prevention, or a local health officer who has jurisdiction over the workplace. (Labor Code §§ 248.2(b)(1)(A), 248.3(b)(1)(A).)
[36] SB 95 further provides: “If the covered employee is subject to more than one of the foregoing, the covered employee shall be permitted to use COVID-19 supplemental paid sick leave for the minimum quarantine or isolation period under the order or guidelines that provides for the longest such minimum period.” (Labor Code §§ 248.2(b)(1)(A), 248.3(b)(1)(A).)
[37] Employers should note that the American Rescue Plan Act provides covered employees 80 hours of EPSL to be used between April 1, 2021 and September 30, 2021. (See American Rescue Plan Act, Sec. 9641 “Payroll Credits” [“This section shall apply only to wages paid with respect to the period beginning on April 1, 2021, and ending on September 30, 2021.”].)
[38] Labor Code §§ 248.2(e), 248.3(d).