Coronavirus Resource Guide

Our Team is updating this daily as more information becomes available to support you, your business, and your employees.

Critical Updates Effective November 20th 2020 Until Further Notice

By order of Governor Phil Scott:

All multi-household social gatherings indoors and outdoors in public and private spaces are prohibited. This includes all public and private gatherings including but not limited to household gatherings, parties, weddings, events, etc.
Bars and social clubs in the state of Vermont will be closed until further notice at 10PM on Saturday, November 14th. Bars and social clubs may offer take-out, curbside pickup and delivery of beverage alcohol, including spirit-based drinks and malt and vinous product.
- Premises operating under a license, other than a 2nd Class license, issued by the Department of Liquor and Lottery, Division of Liquor Control, shall suspend or modify operations as follows:
  - All “Clubs” as defined by 7 V.S.A. § 2(7) shall suspend on-premises operations.
  - 1st Class licensees who hold a Restaurant License issued by VDH for an on-site kitchen equipped to provide menu service must accompany all beverage alcohol orders with food; serve only those patrons who are seated; and continue to abide by existing health and safety guidance issued by ACCD.
  - All other 1st Class licensees, including Clubs, shall suspend operations.
  - All 4th Class licensees shall suspend operations.
  - All premises suspending or modifying operations hereunder may offer or continue to offer take-out, curbside pickup and delivery of beverage alcohol, including spirit-based drinks and malt and vinous product
This prohibition includes establishments generally held out to be a bar, tavern, brew pub, brewery, microbrewery, distillery pub, winery, cidery, tasting room, club or other place of public accommodation licensed to serve beverage alcohol, including spirit-based drinks and malt and vinous product and, if serving food, only serves snacks, pre-made food, microwaveable or other food items not required to be prepared in an on-site kitchen equipped to provide menu service.
Restaurants will be allowed to continue operation, but must cease in person operations at 10PM daily. They may continue takeout operations beyond 10PM, including the sale of to go drinks (alcoholic) as currently allowed by the state. Restaurants must provide seated dining service only and to no more than one household per table,

Updated Travel Quarantine Guidance for Fully Vaccinated Individuals

Effective Tuesday, February 23rd, 2021: people who are fully vaccinated and at least 14 days out from their final vaccine dose can travel to and from Vermont without quarantine restrictions. In addition, a fully-vaccinated person who comes in close contact with a confirmed case of COVID-19 will not be required to quarantine.

Fully vaccinated means, according to the CDC:

Has waited two weeks or longer after second shot in two-shot series.
Is within 3 months after receipt of the final dose in the series.
Remains asymptomatic since COVID-19 exposure

Mandatory Travel Quarantine in Effect for Non-Essential Persons

Due to rising COVID-19 case counts across the Northeast, effective on November 10, 2020, the State of Vermont has suspended its leisure travel map and implemented a mandatory quarantine for anyone returning or traveling to Vermont.

Essential Workers are exempt from this policy, find more information below under "essential travel"
Anyone returning or traveling to Vermont must follow Vermont’s mandatory quarantine policy. Vermonters returning from an out-of-state trip must complete either a 14-day quarantine or a 7-day quarantine followed by a negative test.
Vermonters must remember to follow any travel restrictions and quarantine requirements for the states they plan to visit.
Residents of other states must adhere to the quarantine guidelines:
- Travelers arriving to Vermont in a personal vehicle must complete either a 14-day quarantine or a 7-day quarantine followed by a negative test in their home state and enter Vermont without further quarantine restrictions.
- Travelers arriving to Vermont who have not completed a pre-arrival quarantine must complete either a 14-day quarantine or a 7-day quarantine followed by a negative test in a Vermont lodging establishment or with friends and family (travelers must stay in their quarantine location for the duration of quarantine other than to travel to and from a test site).
- Read more about quarantining at the Vermont Department of Health website.
All out of state travelers utilizing lodging, camping and short-term rental properties in Vermont must sign and complete a Certificate of Compliance or affirm a compliance statement via a digital check box at the time of reservation and check-in to attest that they meet the quarantine requirement or are an essential/authorized worker.
All out of state travelers are strongly encouraged to register with Sara Alert upon arrival to Vermont to get two weeks of daily reminders to check for common symptoms of COVID-19.

Essential Travel

People traveling for essential purposes, including work, do not need to quarantine. Essential travel includes travel for personal safety, medical care, care of others, parental shared custody, for food, beverage or medicine, to attend preK-12 school and college if commuting daily, or to perform work for businesses that are currently allowed to operate. For more information about which businesses may operate and how they may operate, view the Work Safe Guidance. The current State of Emergency requires employers to use remote work and telework whenever possible to avoid unnecessary work travel. Businesses and employees must only travel for work related trips when absolutely necessary. Individuals engaged in a daily commute to and from their job are expressly exempt from the need to quarantine by Executive Order.

Persons should not travel to, from, or within Vermont if they are experiencing COVID-19 symptoms or if they meet the criteria for needing to Isolate or Quarantine.

Staying Safe and Compliant

Go Through this Staying Open Checklist
Create a Health and Safety Plan; We’ve created this template with the help of The Richards Group.
Read this Keeping Employees Safe Document
Follow these Guidelines below from the Vermont Department of Health and CDC:

Requirements For All Industries

Employees shall not report to, or be allowed to remain at, work or job site if sick or symptomatic (with fever, cough, and/or shortness of breath).
Employees must observe strict social distancing of 6 feet while on the job. Businesses and non-profit or government entities shall ensure customers observe strict social distancing of 6 feet while on location, to the extent possible.
Limit the occupancy of designated common areas, such as break rooms and cafeterias, so that occupants maintain strict social distancing of no less than 6 feet per individual. The employer shall enforce the occupancy limit and require employees to wipe down their area after use or shall ensure cleaning of the common areas at regular intervals throughout the day.
Employees must wear face coverings over their nose and mouth when in the presence of others. In the case of retail cashiers, a translucent shield or “sneeze guard” is acceptable in lieu of a mask. Businesses and non-profit and government entities may require customers or clients to wear masks.
Employees must have easy and frequent access to soap and water or hand sanitizer during duration of work, and handwashing or hand sanitization is required frequently including before entering, and leaving, job sites.
All common spaces (when open) and equipment, including bathrooms, frequently touched surfaces and doors, tools and equipment, and vehicles must be cleaned regularly and, when possible, prior to transfer from one person to another, in accordance with CDC guidance.
Prior to the commencement of each work shift, all employees shall complete a health survey either in-person at the worksite or prior to arriving at the worksite. This screening survey shall require an employee to verify that he or she has no symptoms of COVID-19 (fever, cough, shortness of breath or difficulty breathing, chills, repeated shaking with chills, fatigue, muscle or body aches, headache, congestion or runny nose, sore throat, new loss of taste or smell, nausea or vomiting, diarrhea) before they enter the workplace. It is strongly recommended that a temperature check be conducted by the employee at home or a non-contact temperature check be conducted by the employer or the employee at the worksite. Employers may create systems that work best for their unique operations – but must be able to demonstrate, if asked by employees or state health officials, how the system ensures employees have been pre-screened for symptoms before they enter the workplace.
Signs must be posted at all entrances clearly indicating that no one may enter if they have symptoms of respiratory illness.
When working inside, open doors and windows to promote air flow to the greatest extent possible and limit the number of people occupying a single indoor space.
No more than 3 people shall occupy one vehicle when conducting work. Mass transit, taxis, ridesharing, and public safety are exempt from this rule.
No symptomatic or COVID-19 positive workers are allowed on site and any worker(s) who have contact with a worker or any other person who is diagnosed with COVID-19 are required to quarantine for 14 days.
All operations shall designate a health officer on-site at every shift responsible for ensuring compliance with the Executive Order and the Addenda thereto and applicable ACCD Guidance. This person shall have the authority to stop or modify activities to ensure work conforms with the mandatory health and safety requirements.
All businesses and non-profit and government entities shall encourage and facilitate telework among those employees with the capacity to work remotely when practical without impeding productivity. Employers shall accommodate the needs of high risk individuals, those workers who may have child care needs which cannot be met due to the closure of schools or child care facilities for reasons relating to COVID-19 and those individuals with concerns about personal health circumstances.
All employees, including those already working (except healthcare workers, first responders, and others already trained in infection control, personal protection/universal precautions), must complete, and employers must document, a training on mandatory health and safety requirements as provided by VOSHA, or another training program that meets or exceeds the VOSHA-provided standard by May 4, 2020, or before returning to operations. Employers who need translations of the training materials have one week from the time the materials are made available.
For all mass transit CUSTOMERS/ RIDERS (in addition to the mandatory requirement for operators and staff) face coverings are mandatory on public transit conveyances and in stations and terminals, effective May 4, 2020
All businesses that have been closed for 7 or more days during the state of emergency must complete and keep on file a reopening and training plan (businesses with fewer than 10 employees at any physical location are not required to create such a plan, however, they must follow all other guidelines and employees must take the VOSHA training). VOSHA and the Agency of Commerce and Community Development have provided a template at accd.vermont.gov/covid-19/business/restart. The plan must, at a minimum:
- Adopt a phased approach to reopening which provides sufficient opportunity to operate first in a low density and low contact environment before making the incremental changes needed to accommodate more moderate density activity while?continuing to maintain health and safety. Update physical and administrative safety systems to accommodate COVID-19/VDH/CDC/VOSHA guidelines, health monitoring, including temperature checks, cleaning and sanitizing methods and physical distancing measures.
- Take appropriate measures to protect employees at greater risk of contact by virtue of their occupational role or setting.
- Businesses with fewer than 10 employees at any physical location are not required to create such a plan, however, they must follow all other health and safety guidelines above including taking VOSHA training.

Additional health and safety consideration for all business, non-profit and government operations:

Use of shared workspaces, desks, offices, etc. is discouraged to the maximum extent practicable.
Face-to-face staff meetings should be limited, and physical distancing must be observed.
Consider staggered work shifts, break times, etc. and expanding hours to reduce number of individuals working together and reduce contact with members of the public.
To the extent possible, provide access to hand washing and/or hand sanitizer for vendors, and customers.
Limit staff travel between multiple sites.
Ensure a safe process to receive supplies and deliveries.
Consider accommodations for employees at higher risk from COVID-19 infection (as currently defined by the CDC) to work remotely or have a job tasks that minimize public interaction.

Mask Use for Employees

The ACCD has mandated mask use for employees interacting with others in close proximity. The mandate reads “Employees must wear face coverings over their nose and mouth when in the presence of others. In the case of retail cashiers, a translucent shield or “sneeze guard” is acceptable in lieu of a mask.” Employees should wear a mask when in the presence of the public or coworkers, any time social distance cannot be maintained.
Governor Phil Scott has signed an executive order mandating that masks be worn in public when in the presence of others. ACCD guidance on the facemask mandate is here. Additionally, signage must be posted by your business.

Food Retail Operating Requirements (General stores, convenience stores, etc)

Food retailers may now resume in person operations subject to the ACCD, CDC, and VT Dept of Health guidance on operating. Critical retailers, such as grocery stores, that continued operations under the Stay Home, Stay Safe order do not need to reduce occupancy to continue operating.
Curbside pickup remains the preferred method of operation. When possible, retailers should take steps to schedule or stage customer visits, such as waiting in cars or outside, to ensure lower contact operations.
Employees must wear face coverings over their nose and mouth when in the presence of others. In the case of retail cashiers, a translucent shield or “sneeze guard” is acceptable in lieu of a Mask.

Retail Operating Requirements

Retailers may begin to reopen concurrent to ACCD sector guidance including:

Non-essential retail operations are limited to 50% (fifty percent) of approved fire safety occupancy; or 1 customer per 200 square feet; or 10 total customers and staff combined, whichever is greater. Operators must POST their temporary occupancy limit, and which method was used to determine it, prominently on all entrances. Posting templates are available here.
Retailers must continue to practice all Worksafe Guidelines, including practicing social distancing, frequent access to handwashing, regular cleaning of workspaces, bathrooms, equipment, etc.
Prior to starting work, employees must also continue to complete a health survey verifying that they have no symptoms, signage must be posted discouraging customers with symptoms to stay home.
Cashless/touch-less transactions are strongly preferred.
Curbside pickup remains the preferred method of operation. When possible, retailers should take steps to schedule or stage customer visits, such as waiting in cars or outside, to ensure lower contact operations.
Organized outdoor markets, such as flea markets, shall adhere to the farmers market guidance issued by the Agency of Agriculture, Food and Markets.
Pick-your-own agricultural producers, including berry farms and orchards, shall adhere to retail guidance, and follow the best practices identified in the Agency of Agriculture’s Pick-Your-Own Restart Plan.

Bars, Restaurants and Food Service Operating Requirements

As of Saturday, November 14th, all restaurants must cease in-person operations at 10pm nightly. Carry out may still be offered after 10pm. Bars and social clubs will be closed until further notice.
Signs must be prominently posted at all entrances stating that no-one with a fever, respiratory illness, or symptoms of COVID-19 (see VDH guidance for the current symptom list) is allowed on premise.
Occupancy & Seating
- Restaurants, catering, food service, and bars may allow 50 percent of fire safety occupancy or 1 person per 100 square feet, with a maximum of 75 people indoors and 150 people outdoors or their maximum licensed seating capacity, whichever is less
- Seating must be available for all patrons and seating must allow for physical distancing of at least 6 feet between seated dining parties. Standing is not allowed at this time. Customers must be seated while consuming food or beverages.
- Bar seating may only be open if a physical barrier, such as a piece of plexiglass, separates the patrons from bartenders and the drink preparation area.
- A counter area, such as a lunch counter or diner counter, may be open if there is at least six feet between customers and six feet between the customer and any waitstaff and no food or beverage production or storage occurs at the counter.
- Reservations or call ahead seating is required. Reservations should be staggered to prevent congregating in waiting areas. Waiting areas must accommodate physical distancing.
For “fast food” takeout or counter service (no wait staff), no reservations or logs of customers are required. Please note that an absence of logs may require a public announcement of possible exposure if a case is identified.
Consider using rolled silverware and eliminating table presets. Disposable/single use condiment packets are encouraged. Multi-use condiments and all other items for general use must be cleaned and sanitized between customers.
Use of shared food service (buffet style) and self-serve utensils, plates or napkins, are prohibited. However, a staffed banquet style buffet may occur if serving lines can accommodate physical distancing.
Customers are required to wear face coverings when not eating.
Restrooms should be monitored and routinely cleaned and soap dispensers regularly filled.
Disinfect all front-of-house surfaces including door handles, screens, phones, pens, keyboards; as well as tables, chairs and other areas of high hand contact frequently.
Licensed caterers and licensed manufacturers may follow this guidance for either outdoor or indoor Catering Event Permits and Special Event Permits in compliance with all Department of Liquor and Lottery permitting and license requirements. These events must adhere to the event venue guidance found in section 10.1 allowing 50 percent of fire safety occupancy or 1 person per 100 square feet, with a maximum of 75 people indoors and 150 people outdoors.
Bars, breweries, distilleries, wineries, cideries and tasting rooms may offer outdoor beverage service in compliance with this outdoor dining guidance, and the temporary outdoor consumption notification and permit stipulations established by the Department of Liquor and Lottery.
Operators must maintain an easily accessible log of customers and their contact information for 30 days in the event contact tracing is required by the Health Department. This must include at least the name and phone number of one member of a party making a reservation with the date and time the person visited the establishment.

For more resources related to reopening head to the ACCD website: Restart Vermont Resources

Useful Print Outs

View this page with Reopening Signage
View this page with multiple CDC Signs for your business
Read this guidance on face masks from the Vermont Department of Health
Printable Symptoms of Coronavirus
Know who is at risk for serious illness.
You can Post this Food Stock Flyer if customers are worried about empty shelves
Educate your employees about the virus, including its transmission and prevention, print this: Stop the Spread of Germs
Hang this sign in your public/employee bathroom: Handwashing Steps

Cleaning:

Read this Cleaning and Sanitation Guide for Food Retail
If needed, we have compiled a list of Commercial Cleaning Services in Vermont, VRGA is not promoting these companies, we are just compiling the information as it comes in for your benefit.

State of Emergency Extended to March 15th, Social Gatherings Continue to Be Banned

View the full order COVID-19 Executive Orders Summary New Work Safe Additions as of 2/15/21

The latest order continues the state of Emergency to March and maintains the ban on social gatherings.

The Governor has ordered all non-essential/non-critical businesses to shut down, unless included in the current implementation of the “restartvt” phased reopening plan (see industry specific guidance higher up on this page), and directs all non-essential residents of the state to remain at home throughout the duration of the order, leaving only for essential reasons. While we cannot provide legal advice on whether your specific business can stay open, we can steer you in the right direction.

Find out here what businesses are deemed Critical and Essential.

Businesses deemed critical to public health and safety are urged to offer curbside pickup to the extent possible. We strongly encourage you to offer this service.

Statewide Mask Mandate Ongoing

Per Governor Scott’s July 24th Executive Order, there is an ongoing mandate for Vermonters to wear masks when in the presence of others. This mandate has been continued through the extension of Governor Scott’s State of Emergency, and is anticipated to continue until the State of Emergency ends. There is a signage component to the order, detailed below.

Businesses and non-profit and government entities shall implement measures notifying customers or clients of the requirement to wear masks or facial coverings, which may include, but shall not be limited to, posting signage stating that masks or cloth facial coverings are required and denial of entry or service to customers or clients who decline to wear masks or facial coverings.

Recommended signage can be found here.

VRGA strongly encourages members to:

Print or request signage and post it at the front door and in conspicuous places around your business
Post the mandate on your social media to alert customers of the changes
Communicate this mandate to your employees and customers as soon, and as often, as possible to alleviate any confrontations or uncomfortable situations.

The Agency of Commerce and Community Development has published the following guidance on the mask order:

"As of Saturday, August 1, 2020, Vermonters and visitors are required to wear masks or cloth facial coverings over their nose and mouth any time they are in public spaces, indoors or outdoors, where they come in contact with others from outside their households, especially in congregate settings, and where it is not possible to maintain a physical distance of at least six feet.

A person who declines to wear a mask or cloth face covering because of a medical or developmental issue, or difficulty breathing, shall not be required to produce documentation, or other evidence, verifying the condition."

Mandatory Health & Safety Requirements for all Business, Non-Profit & Government Operations

Employees will be required to complete, and employers must document, a training on mandatory health and safety requirements as provided by VOSHA, or another training program that meets or exceeds the VOSHA-provided standard.

This training is available here.

Businesses that are open to the public will be required to conduct pre-screening or health surveys to verify each employee has no symptoms of respiratory illness (fever, cough, and/or shortness of breath), including temperature checks to the extent possible, prior to the start of work each day.

The Vermont Occupational Safety and Health Agency (VOSHA) has developed training and other materials to inform Vermonters on appropriate safety measures necessary to return to work amid the COVID-19 pandemic. Training and other materials were developed in conjunction with the Vermont Department of Health and the Agency of Commerce and Community Development.

VOSHA Resources Guidelines for Businesses from Vermont ACCD

Federal Response

Temporary Small Business Window for PPP Loans

SBA will offer PPP loans to businesses with fewer than 20 employees and sole proprietors only from Wednesday, February 24 through Wednesday, March 10, 2021. All other businesses must wait out this exclusivity period before applying.

Additionally changes have been made to:

Allow sole proprietors, independent contractors, and self-employed individuals to receive more financial support by revising the PPP’s funding formula for these categories of applicants;
Eliminate an exclusionary restriction on PPP access for small business owners with prior non-fraud felony convictions, consistent with a bipartisan congressional proposal;
Eliminate PPP access restrictions on small business owners who have struggled to make student loan payments by eliminating student loan debt delinquency as a disqualifier to participating in the PPP; and
Ensure access for non-citizen small business owners who are lawful U.S. residents by clarifying that they may use Individual Taxpayer Identification Number (ITIN) to apply for the PPP

As of now, there is no specification on how or when the funding formula for small business will be revised. VRGA will continue to monitor changes and update members as new information becomes available.

The PPP Program has reopened

PPP Program
- The relief bill reopens the PPP program for first time borrowers
  - $35 billion set aside for first time borrowers, $15 billion out of that amount set aside for borrowers with 10 employees or fewer or loans less than $250K for low income areas
- The relief bill expands the list of eligible expenses to include:
  - Covered operations (software, cloud computing, and other human resources and accounting needs); property damage costs due to public disturbances that occurred during 2020 that are not covered by insurance; covered supplier costs; and covered worker protection expenditures (PPE)
  - The bill expands the eligible expenses for ALL issued PPP loans
- The relief bill provides for a second round of PPP loans to go to businesses who already received PPP funding in the first round of the program
  - Open only to Small Businesses with 300 or fewer employees that have sustained a 25 percent drop in revenue in any quarter of 2020 when compared to the same quarter in 2019.
  - Businesses must use or have used the full amount of their first PPP loan in order to apply for a second loan
  - The maximum amount available for a second PPP loan is $2 million dollars$25 billion dollars has been set aside specifically for employers with ten or fewer employees
  - Seasonal employers may calculate their maximum loan amount based on a 12-week period beginning February 15, 2019 through February 15, 2020.
- Clarification of the Tax Treatment of PPP loans was included in the bill
  - Gross income does not include any amount that would otherwise arise from the forgiveness of a Paycheck Protection Program (PPP) loan
  - Clarifies that deductions are allowed for otherwise deductible expenses paid with the proceeds of a PPP loan that is forgiven, and that the tax basis and other attributes of the borrower’s assets will not be reduced as a result of the loan forgiveness
  - These changes to the tax handling of PPP are effective retroactive to the date of enactment of the CARES act, and extended to include any second round PPP borrowing
- New Simplified PPP Loan Forgiveness Application
  - The relief bill creates a simplified PPP loan forgiveness application for loans under $150,000 dollars. The borrower signs and submits a one-page certification to the lender. The form requires the borrower to list the loan amount, the number of employees retained, and the estimated total amount of the loan spent on payroll costs
- The SBA has 24 days from the date the act was signed to create this form, it should be available by the end of January, 2021
EIDL Program
- New Targeted EIDL Advance Program
  - The advance is, again, in the amount of $10K
    - This time it is not calculated based on employees
    - If you did not receive a full $10k grant during the first round of EIDL advances due to a low number of employees (less than 10) you can apply for this advance. If approved, you will receive the difference between your first round advance and the full $10K (IE: if you received $6K, you would receive $4K now)
  - The application for the advance will be posted on the SBA website when available
  - The advance does not have to be repaid
  - For businesses and private non-profits (except agricultural enterprises) which are:
    - Located in low-income communities, and
    - Have not more than 300 employees, and
    - Have suffered an economic loss: a reduction in gross receipts greater than 30% defined by the amount by which the gross receipts of the business declined during an 8-week period between March 2, 2020 and December 31, 2020 relative to a comparable 8-week period preceding March 2, 2020, or during 2019.
  - VRGA will provide more information on where and how to apply when it is available
- Extended EIDL Loan Program
  - Extends the application period of the EIDL loan program to 12/31/21
  - Application available now at: https://covid19relief.sba.gov/#/
  - Current loan cap is $150K
  - no real changes to EIDL other than extension of application period
  - Eligibility:
    - Businesses up to 500 employees, and if over 500 they must meet SBA size standards, or alternative size standard
    - Generally 501(c), (d), or (e) of the Internal Revenue Code of 195
New Federal Relief Bill Allows PPP Recipients to Claim Employee Retention Tax Credit for 2020 and 2021
- Talk to your accountant now to determine whether you qualify for and should seek out this valuable tax credit!
- What is ERTC?
  - The Employee Retention Credit (ERTC) is a refundable tax credit against certain employment taxes. Eligible employers can get immediate access to the credit by reducing or eliminating employment tax deposits they would otherwise be required to make. Generally, the ERTC is a credit that reduces an employers required Form 941 tax deposits
  - Qualifying Employers can take an ERTC for qualified wages in 2020 ($5,000) and the first two quarters of 2021 ($14,000), resulting In a total credit of up to $19,000.00 per employee!
  - The CARES Act (March, 2020) created the ERTC. For 2020, Eligible Businesses could qualify for credit of up to $5,000.00 per employee. However, businesses who received a forgivable PPP loan were not eligible to claim an ERTC. Most small businesses opted for a forgivable PPP loan, so an ERTC wasn’t an option for them. This changed with the recent relief bill. Now PPP recipients can claim the ERTC. This is retroactive to the effective date of the ETRC included in the CARES act.
- Who qualifies?
  - Employers, including tax-exempt organizations, are eligible for the credit if they operate a trade or business during calendar year 2020 and experience either:
    - The full or partial suspension of the operation of their trade or business during any calendar quarter because of governmental orders limiting commerce, travel, or group meetings due to COVID-19, or
    - A significant decline in gross receipts. A significant decline in gross receipts begins:
    - on the first day of the first calendar quarter of 2020 for which an employer’s gross receipts are less than 50% of its gross receipts for the same calendar quarter in 2019.•
    - The significant decline in gross receipts ends on the first day of the first calendar quarter following the calendar quarter in which gross receipts are more than of 80% of its gross receipts for the same calendar quarter in 2019.
- What does this cover?
  - The credit applies to qualified wages (including certain health plan expenses) paid during the above period or any calendar quarter in which operations were suspended.
- What are qualified wages?
  - If an employer averaged 100 (for 2020 credit, 500 for 2021 credit) or fewer full-time employees during 2019, qualified wages are those wages, including health care costs, (up to $10,000 per employee) paid to any employee during the period operations were suspended or the period of the decline in gross receipts, regardless of whether or not its employees are providing services.
  - If an employer averaged more than 100 (for 2020 credit, 500 for 2021 credit) full-time employees during 2019, qualified wages are generally those wages, including certain health care costs, (up to $10,000 per employee) paid to employees that are not providing services because operations were suspended or due to the decline in gross receipts. These employers can only count wages up to the amount that the employee would have been paid for working an equivalent duration during the 30 days immediately preceding the period of economic hardship.

FFCRA Act

The Families First Coronavirus Response Act included a number of provisions related to paid family/medical leave and paid sick leave, including a tax credit for employers intended to fully cover the cost of leave: The effective date of this legislation is April 1st, 2020 and will remain in effect until December 31, 2020. The second of three bills passed by Congress in response to COVID-19 creates emergency paid sick leave along with paid family leave for individuals impacted by coronavirus/COVID-19. Employers can claim a 100 percent refundable tax credit against payroll taxes for employers and sole proprietors.

Read the full FFCRA Act

Click here for a quick overview of the FFCRA

View this Document for more information on Paid Sick Leave/Medical Leave/Family Leave

Read the FAQ on the FFCRA Act here.

The Department of Labor recorded a webinar on the FFCRA. Please continue to frequent this web address regularly as the Department will continue to update the compliance assistance information available there.

General COVID-19 Updates

Governor Scott and Commissioner Levine Issue Gathering Size Advisory

Governor Phil Scott and Health Commissioner Mark Levine, MD, have announced an advisory on social gatherings, strongly recommending they be limited to 10 or fewer people.

Noting that Vermont has seen an increasing number of cases as a result of socializing, and many states are now pointing to private social gatherings as a contributor to spread of COVID-19, the State is providing firm recommendations to limit these types of events.

Alcohol Sales: Take Out, Curbside and Delivery Orders Allowed

Expires November 15th (follows expiration of State of Emergency)

Per a directive from Governor Phil Scott, a temporary allowance has been made for take out, curbside and delivery sales of spirits, spirit based, malt and vinous beverages given the following:

1st class licensees are hereby authorized to allow for take-out, curbside pickup and delivery of beverage alcohol, including spirit-based drinks and malt and vinous product accompanying food orders for off premise consumption.
2nd class licensees shall be authorized to allow for delivery and curbside pickup of un-opened containers of spirits, spirit-based product and malt and vinous product.

If you are considering offering this, we strongly encourage you to contact your Insurance agent to discuss your current Liquor Liability coverage.

The permissible hours for delivery shall be from 10:00 a.m. until 11:00 p.m. For deliveries, the licensee shall be able to travel from town to town or from place to place carrying orders for delivery of any alcohol product they are licensed to sell and authorized to deliver hereunder without a delivery permit, provided the following conditions are met:

The person making the delivery is at least 18 years old and is certified to sell or
serve alcohol by the Board.
All deliveries shall be in person to a physical building or residence.
Licensees shall maintain an inspectable log of all deliveries made and such log shall
at a minimum include:
- Name of recipient and physical address in Vermont to where the product was
  delivered;
- How ID was verified;
- A signature of recipient at least twenty-one (21) years of age;
- Complete description of the product and quantity delivered;
- Time of delivery;
- The name of the employee making the delivery

Labor Issues

CURRENT LABOR LAW: Labor law during COVID-19 has rapidly changed and adapted to the situations that have arisen. Check the Vermont Department of Labor website for consistently up to date information. For specific issues you cannot find answers to, reach out to the VRGA team so we can assist. Breakdowns of major changes/additions to the labor law system are below.

Refusal to Return to Work

The Department of Labor reminds unemployment claimants who have been placed on temporary layoff or furlough related to COVID-19 that they must return to work if called back by their employer. Refusal to return to work, when being offered the normal rate of pay and number of hours per week, may result in the termination of unemployment benefits and the need to repay certain benefits.

If your employees have refused to return to work and are instead continuing to draw unemployment benefits, you must report this to the state Department of Labor. Employers should complete the online refusal to work form.

Pandemic Emergency Employment Compensation

Pandemic Emergency Unemployment Compensation (PEUC) extends regular unemployment benefits for an additional 13 weeks to claimants who have exhausted their 26 weeks of benefits on July 1,2019 or anytime after. If you have exhausted your unemployment benefits any time after July 1, 2019, you may be eligible for PEUC. This program is currently scheduled to end on December 26th, 2020

Pandemic Unemployment Claims (PUC)

The Department of Labor has announced that the Pandemic Unemployment Assistance (PUA) program (part of the federal CARES Act) is now available to accept unemployment claims from those not eligible for the regular Unemployment Insurance program (self-employed, sole proprietors, independent contractors).

More information on the PUA application process and eligibility

Pandemic Unemployment Assistance info

Watch this Vermont Pandemic Unemployment Assistance (PUA) Demo: How to fill out the form