Last week, Massachusetts Governor Charlie Baker signed into law a bill that grants employees up to 40 hours of emergency paid sick leave (EPSL) for COVID-related illness, quarantine and vaccinations. Effective immediately upon signing through September 30, 2021 or until program funds expire, the new law (H.3702) entitles employees to the additional leave for an expanded list of reasons up to and including caring for a family member who may exhibit COVID-like symptoms. This EPSL is capped at $850 per week per eligible employee. On the positive side of this ledger, employers are also eligible for reimbursement for EPSL unless they are otherwise eligible for reimbursement under the federal FFCRA. Additionally in the positive column, this new law also provides relief for business from a sharp rise in employer contributions to the Unemployment Insurance Trust Fund by freezing the 2021 and 2022 rate at 2020 levels. Additionally, the state is spreading out the additional costs over a 20 year period and providing for a separate COVID unemployment fund to handle COVID related claims through August 1, 2021. The state will issue bonds to restore the solvency of the Unemployment Insurance Trust Fund.