Though the program expired in April 18, 2025, here is an overview of the program:

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In March 2020, the Families First COVID-19 Response Act (FFCRA) was signed into law to help companies offer paid sick leave and unemployment benefits caused by COVID-19. The FFCRA initially focused on employers and their W-2 employees, helping weather the economic impact caused by the pandemic.

Come December 2020, Congress passed the CARES Act, which expanded FFCRA to cover not only employers, but the self-employed as well. Thanks to this expansion, self-employed individuals, freelancers, independent contractors, and gig workers are now eligible for the FFCRA. At Shepherd, we refer to these FFCRA credits as Self Employment Tax Credits (SETC). The SETC pays individuals back for the time they would normally spend earning money that was lost because of COVID. Shepherd can assist clients by explaining the SETC's eligibility criteria and connecting them with our experts who can handle the application process for ease and efficient filing.