Special Supplement: COVID-19 - Questions & Answers SPECIAL SUPPLEMENT: COVID-19 APA's Top Payroll Questions & Answers for 2020 Calculating 2/3 Pay for emergency family and medical leave Q. If employees taking emergency family and medical leave only earn 2/3 of their regular rate of pay, and this amount is less than minimum wage, does an employer pay the minimum wage amount for these hours? A. No. Employees taking emergency family and medical leave are entitled to 2/3 of the greater of their regular rate of pay; the federal minimum wage in effect under the FLSA; or the applicable state or local minimum wage. Calculating pay for qualified leave under the FFCRA Q. When calculating pay for qualified leave, do we include a premium for overtime hours? A. No. However, the emergency family and medical leave should be paid based on the hours the employee would have been normally scheduled to work even if that is more than 40 hours in a week. 104