During President Trump’s speech at the Republican National Convention on August 28, 2020, he promised a COVID-19 vaccine “by the end of the year, or maybe even sooner.” This raises the question of whether or not an employer may require mandatory COVID-19 vaccinations of its employees to avoid infecting other employees, if and when a vaccine becomes available. Subjecting employees to mandatory COVID-19 vaccines could expose the employer to potential lawsuits. As an example, several months ago, a North Carolina nurse filed a lawsuit accusing a hospital of firing her for refusing a mandatory flu shot. The similarities between a mandatory influenza vaccine and a mandatory COVID-19 vaccine cannot be ignored. These issues will likely implicate the Americans with Disabilities Act (42 U.S.C. § 12101, et seq. (“ADA”)) and Title VII (42 U.S.C. § 2000e) which are both enforced by the U.S. Equal Employment Opportunity Commission (“EEOC”). The ADA and Title VII apply only to employers with 15 or more employees. Under California laws such as the Fair Employment Housing Act (“FEHA”), which makes it unlawful for an employer (with 5 or more employees) to discriminate against or treat an employee less favorably based on protected categories such as disability, employers may be required to provide reasonable accommodations unless doing so would cause undue hardship. Accommodations may include allowing employees to wear a mask or providing a transfer to a different employment position with less public exposure.
Payroll Tax Deferral Begins Sept. 1, 2020, Many Employers Opting Out
On August 8, 2020, President Trump issued an executive memorandum (that action was not technically an executive order but is referred to in this article as an “order”) authorizing certain employees to defer Social Security withholding from their payroll checks (6.2%) beginning September 1, 2020, and through the end of the calendar year, with the deferred taxes being due in 2021. The President does not have the legal authority to unilaterally forgive taxes, so the order directed the Department of the Treasury (referred to in this article as the IRS) to “explore avenues, including legislation” to forgive the deferred taxes.
California’s Eviction Ban Is Set to Expire
Following Governor Newsom’s executive order (N-38-20) authorizing local governments to halt evictions for renters affected by the COVID-19 pandemic[1], the Judicial Council of California, in April 2020, took action and approved temporary emergency rules in response to the pandemic, including Emergency Rule 1. Emergency Rule 1 essentially suspended all commercial and residential evictions across California by prohibiting California State Courts from issuing a summons on any unlawful detainer complaint, except when it is necessary to protect public health and safety.
COVID-19 and Force Majeure
Since the beginning of quarantining, social distancing, and the global shutdown of many businesses altogether due to the COVID-19 pandemic, clients have been asking about whether or not their contractual obligations may be postponed or excused. Essentially, what they are asking is what their contractual rights and obligations are vis-à-vis force majeure given the COVID-19 pandemic.
Are Your Affairs in Order?
The COVID-19 pandemic has affected everyone’s lives. Prior to this pandemic, establishing an estate plan was probably not a high priority for many people. However, as COVID-19 cases continue to rise, we have been forced to face our fears of falling ill, incapacity, and death, and to learn the importance of getting your affairs in order.
What Do San Diego Employers Do If an Employee Has or Is Likely to Have COVID-19?
Since May 2020 when California Governor Newsom approved San Diego County to move quicker through Stage 2 and Stage 3 of its re-opening plan, more employees are returning to the workplace. However, beginning in June 2020, San Diego County has also seen an increase in the number of COVID-19 outbreaks. What does this mean for San Diego employers, and how should they respond if an employee is likely to have or has COVID-19, or has had close contact with someone who has or is likely to have COVID-19?
COVID-19 Extends Tax Deadline to July 15, 2020, but How Long Should You Really Wait?
It is not news that the IRS extended the 2019 tax deadline from April 15, 2020, to July 15, 2020. This extension means that taxpayers can defer federal income tax payments without penalties and interest, regardless of the amount owed. The deferment applies to all taxpayers, including individuals, trusts and estates, corporations and other non-corporate tax filers and includes those who pay self-employment tax. The extension is automatic, so taxpayers do not have to file any additional forms with the IRS to qualify. As it turns out, the extension is a good thing because the agency is currently overwhelmed with processing millions of stimulus payments pursuant to the CARES ACT in this COVID-19 crisis.
