Pub. 2 2020 Issue 4

23 nebraska society of cpas W W W . N E S C P A . O R G work remotely. See below for further discussion regarding telecommuting/working remote. The appropriate social distancing policy and practice will vary from workplace to workplace. What other steps are employers taking to “reconfigure” their workplaces? Employers may take many different steps to reconfigure workplaces to reduce the risk of COVID-19. The appropriate level of reconfiguration an employer will implement will vary largely depending on the employer’s space and resources. The following are examples of things employers can do to reconfigure a workplace: • Utilizing “stable” work groups, where the employer designates a groupofworkers toworkexclusivelywithone another and toavoid face-to-face interactions with employees outside of the group to limit the opportunity for widespread transmission of COVID-19. • Engaging heating, ventilation, and air conditioning (HVAC) contractors to increase the level of air changes and ventilation in the workplace and/or install air filtration systems throughout the workplace. • Installing “cough shields” and other partitions in common work areas. Do we need a telecommuting policy even though our employees have been working from home for over a month? In the rush to continue operations in the face of stay-at-home or shelter- in-place orders and other guidelines, many employers have had large portions of their workforces working from home without a formal policy. These employerswould still benefit greatly fromimplementing a formal policy to govern both employees who are currently working from home as well as employees who work from home in the future. Even employers who had an existing telecommuting policy should revisit their existing policy to determine whether it needs to be revised or modified to address issues specific to the current environment and to account for issues that may have come to the employer’s attentionwith the increasednumber of employeesworking remotely. For example, an employee who gets injured at home while telecommutingmay still have a compensableworkers’ compensation claim. Employers should ensure such a situation is contemplated in a telecommuting policy. Employers could also take this opportunity to implement best practices that have developed during this period of mass telecommuting. For a more in-depth discussion by Koley Jessen about remote work arrangements and telecommuting policies, see “Considerations for a TelecommutingWorkforceDuringtheCOVID-19Outbreak”athttps:// www.koleyjessen.com/newsroom-publications-considerations_for_a_ telecommuting_workforce_COVID19_outbreak. How should we prepare our employees to return to the workplace? Employers must clearly communicate to employees the plans and processes that will govern the employees’ return to work. At a minimum, employees should be given information regarding the social distancing measures and prescreening protocols the employer will be utilizing. Informing employees what they can expect and keeping an open line of communication will help reduce employees’ fears and streamline the adoption and implementation of the new practices and processes. When we bring employees back who have been laid off, do they need to fill out new hire paperwork? This depends on whether the employer “terminated” the employees when they were laid off or if the employees were simply “furloughed” and placed on unpaid leave. If an employee was terminated, he or she should be extended a job offer and, if accepted, asked to complete a new set of onboarding paperwork, including completing a new Form I-9, even if the employer wishes to forgo interviews and new hire orientation. Note: Under certain circumstances, an employee who is rehired within three years may rely on the previous Form I-9 by following the steps provided at https://www.uscis.gov/i-9-central/52-reverifying-or-updating- employment-authorization-rehired-employees. If the employee was furloughed, the employee does not need to complete new onboarding paperwork. However, it is important to consider whether the employee will need to complete new benefits elections if he or she was unable to maintain eligibility for benefits during the furlough. Additionally, employers should consider how other employer-provided benefits (e.g., paid time off) may be impacted by the furlough. What if an employee says he or she will not come to work due to fears of COVID-19? As employers begin to reopen their physical workplace, employees may express concerns about COVID-19. For example, some employees may wish to continue to work remotely out of a fear of COVID-19. Other employees may be concerned about transmitting the virus to a family member who is at high risk. In such a case, employers should listen carefully to the employee’s concerns and reiterate all the steps they are taking to combat the spread of COVID-19 in the workplace. While employers should respect the employee’s position, employers are encouraged to set a specific date by which the employee must decide whether he or she wishes to