Employers with less than 500 employees must allow employees up to 12 weeks of Paid Family Leave who are unable to work (or telework) because their child’s school has been closed or the childcare provider is unavailable due to the coronavirus. To be eligible, employees must have worked for at least 30 days and the child must be under 18 years old. Although the first 10 days of leave may be unpaid, the remainder of this leave (up to 10 weeks) must be paid at least two-thirds (2/3) the employee’s regular rate of pay (not to exceed $200 per day and $10,000 in the aggregate). During the initial 10 days, an employee may elect to substitute any accrued vacation leave, personal leave, medical or sick leave for unpaid leave, or an employer may require use of such time.