The Department of Labor (DOL) has published revisions to its regulations on the Families First Coronavirus Response Act (FFCRA), Phase II of the COVID-19 economic recovery legislation. As revised, the regulations allow employers to require employees to use employer-provided paid leave (paid time off, vacation, etc.) and expanded family and medical leave concurrently, except in certain circumstances. First, an employer may not require an employee to use employer-provided paid leave before or concurrently with emergency paid sick leave. As such, an employer may not require concurrent use of employer-provided paid leave and expanded family and medical leave if the employee is already using emergency paid sick leave. This means the employer cannot require an employee to use employer-provided paid leave during an employee’s first two (2) weeks of expanded family and medical leave. During these first two (2) weeks (which is otherwise unpaid), emergency paid sick leave will be used; if emergency paid sick leave has been previously exhausted, an employer may require (or an employee may elect) to use employer-provided paid leave concurrently with expanded family and medical leave. Second, an employer may only require an employee to use employer-provided paid leave concurrently with expanded family and medical leave if that employer-provided paid leave could otherwise be used to care for a child. Employers should note that if they require concurrent use of employer-provided paid leave and expanded family and medical leave, they may only claim tax credits for the leave required under the FFCRA. In other DOL actions last week, the agency clarified a requirement that employers record confirmed cases of COVID-19 among workers saying it would suspend enforcement of the requirement that employers determine whether cases are work-related.