If you have 50 or more employees, you must provide family leave under the federal Family and Medical Leave Act. Covered employers are required to allow employees to take the equivalent of 12 weeks of unpaid leave each year:

• due to the birth or adoption of a child
• to attend to the serious health condition of an immediate family member
• to the employee’s own serious health condition

The leave need not be taken all at once. Upon returning to work, an employee must be reinstated to the same or a similar job.

Several states have family or medical leave laws that affect employers with fewer than 50 employees. If you are in one of these states, make sure that you understand and comply with the requirements of your state's family leave laws. The states are:

Arkansas California Connecticut District of Columbia Hawaii Illinois Louisiana Maine Massachusetts Minnesota

Nebraska Nevada New York North Carolina Oregon Puerto Rico Rhode Island Vermont Washington

In California, partial wage replacement benefits are available through the state's disability program for employees who take time off to care for a seriously ill parent, spouse, registered domestic partner or child, or to bond with a new child.

While you may not be large enough to be required to provide medical or family leave under a state or federal law, you may choose to give employees some type of leave for these situations.

Copyright 2006, CCH INCORPORATED. All Rights Reserved.