According to information from NADA, “…employers who are eligible for tax credits but who have insufficient cash flow should make payment of sick leave or family leave wages as soon as possible, but not later than seven 7 calendar days after the employer has withdrawn an amount equal to the required paid sick leave and expanded family and medical leave wages from the employer’s Federal payroll tax deposits or, to the extent such deposits are not sufficient, has received a refund of the credit amount from the IRS to cover the required wages.”

The above statement is contained in Footnote 3 of a DOL field assistance bulletin providing notice to DOL staff of its temporary and qualified non-enforcement policy of the FFCRA.  It is available at

IRS just released Notice 2020-21 entitled Effective Date for Employment Tax Credits Under the Families First Coronavirus Response Act, which is available at (“This notice provides that the tax credits for qualified sick leave wages and qualified family leave wages required to be paid by the Families First Coronavirus Response Act will apply to wages paid for the period beginning on April 1, 2020, and ending on December 31, 2020….”).