A Practice Note explaining the paid sick and family leave provisions under the Families First Coronavirus Response Act (FFCRA), including the Emergency Paid Sick Leave Act (EPSLA) and the Emergency Family and Medical Leave Expansion Act (EFMLEA), enacted in response to the COVID-19 pandemic. This Note covers employers' obligations and employees' rights regarding emergency paid leave under the FFCRA as interpreted by a various final and temporary rules and other guidance published by the Department of Labor (DOL). It covers federal law but highlights those issues where state or local law may impose different or additional requirements.