NRCA recognizes this is a time of uncertainty, and we want to provide a clearinghouse of information and resources addressing various issues you may be facing in managing your business through the crisis. This includes best practices for prevention; links to authoritative information from the Centers for Disease Control, World Health Organization and Occupational Safety and Health Administration; legal resources, including key contract provisions; insurance resources; federal financial assistance; employers’ and employees’ rights; and more. Check back often as we will provide updates on an ongoing basis.

Keeping the Workplace Safe with COVID-19


The Centers for Disease Control provides regular updates about the COVID-19 virus, prevention, what do if you are sick, a workplace poster, etc.; and the World Health Organization offers guidance for getting workplaces ready for COVID-19.

Visit the CDC

Added April 30

On April 20, 2021, the Occupational Safety and Health Administration released three new FAQs for employers who recommend or require employees to receive COVID-19 vaccines. View the FAQs.

Added April 22

The Centers for Disease Control and Prevention have made available a video discussing benefits, myths and more regarding the COVID-19 vaccine.

Added April 14

Click here to visit their website.

Added April 14

Incentives for vaccination

  • CDC recommends supportive policies, such as providing paid time off to get vaccinated, paid sick leave for workers who experience side effects and transportation to vaccination sites.
  • The Equal Employment Opportunity Commission may provide guidance clarifying the extent to which employers may offer employees incentives to get vaccinated in accordance with the Americans with Disabilities Act and other laws enforced by the EEOC.
  • Words of caution regarding large monetary incentives:
    • Large bonuses might have undue influence on workers’ choice to get vaccinated, especially among low-income workers.
    • Large incentives also could unintentionally weaken vaccine confidence. Workers might be suspicious of the safety and effectiveness of vaccines if strong incentives are perceived as necessary to convince them to get vaccinated.
    • Incentives also may raise concerns about different treatment of workers because some workers might request medical or religious exemptions.

Mandating vaccination

  • The guidance from the Equal Employment Opportunity Commission suggests employers can mandate COVID-19 vaccination, but they still must allow exemptions for medical conditions (such as severe allergy) under the Americans with Disabilities Act. Employers also must allow exemptions for sincerely held religious beliefs under Title VII of the Civil Rights Act, which also protects against retaliation for requesting reasonable accommodations.
  • The EEOC provided guidance about mandatory vaccination against H1N1 influenza in 2009 that could apply to COVID-19 vaccination. The EEOC said “Generally, ADA-covered employers should consider simply encouraging employees to get the influenza vaccine rather than requiring them to take it.”
  • CDC recommends employers encourage vaccination and establish supportive policies to make it as easy and convenient as possible.
    • Supportive policies include paid sick leave for workers who experience side effects, as well as hosting a vaccination clinic at the worksite or providing support for workers to be vaccinated in the community (such as providing paid time off to be vaccinated and transportation to a vaccination site).
    • CDC designed a COVID-19 Vaccination Communication Toolkit for Essential Workers to help employers across various industries educate their workforces about COVID-19 vaccines, raise awareness about the importance and benefits of vaccination, and address common questions and concerns.
  • Ultimately, whether an employer requires or mandates COVID-19 vaccination is a matter of state or other applicable law.
    • If an employer requires employees to provide proof they have received a COVID-19 vaccination, the employer cannot mandate the employee provide any medical information as part of the proof.

Vaccine confidence and vaccine misinformation

The CDC provides the latest information about COVID-19; visit

The CDC discusses symptoms, complications, prevention and what to do if you are sick; click here.

The CDC document, Interim Guidance for Businesses and Employers, offers the following recommended strategies for employers to use now:

  • Actively encourage sick employees to stay home.
  • Separate sick employees.
  • Emphasize staying home when sick, respiratory etiquette and hand hygiene by all employees.
  • Perform routine environmental cleaning.
  • Advise employees before traveling to take certain steps.

The CDC offers a poster, Do Your Part to Slow the Spread of Germs, for use in the workplace, click here to download.

The World Health Organization is a resource for COVID-19 including advice for the public, technical guidance, vaccines, response, and research.

WHO and public health authorities throughout the world are taking action to contain the COVID-19 outbreak. However, long-term success cannot be taken for granted. All sections of our society, including businesses and employers, must play a role if we are to stop the spread of this disease by taking the following action:

  • Make sure your workplaces are clean and hygienic; surfaces (e.g., desks and tables) and objects (e.g., telephones and keyboards) need to be wiped with disinfectant regularly.
  • Promote regular and thorough handwashing by employees, contractors and customers. Put sanitizing hand rub dispensers in prominent places throughout your workplace. Make sure these dispensers are regularly refilled.
  • Promote good respiratory hygiene in the workplace.
  • Advise employees and contractors to consult national travel advice before going on business trips.
  • Brief your employees, contractors and customers that if COVID-19 starts spreading in your community, anyone with even a mild cough or low-grade fever (99.14 F or 37.3 C or more) needs to stay at home. Any individual also needs to stay home (or work from home) if he or she has had to take simple medications, such as paracetamol/acetaminophen, ibuprofen or aspirin, which may mask symptoms of infection.

The Centers for Disease Control and Prevention offers guidance for stress and coping during difficult times. Click here for more information.


The Occupational Safety and Health Administration offers a COVID-19 planning guidance, information for workers and employers, and resources for small businesses.

Visit OSHA

Added Jan. 13

On Jan. 13, the U.S. Supreme Court announced a decision to temporarily block the Occupational Safety and Health Administration from implementing its Emergency Temporary Standard that would require employers with 100 or more employees to ensure their workers get vaccinated or undergo weekly testing for COVID-19.

Essentially, the decision, which was made with six justices in the majority and three dissenting, reimposes the temporary stay that was issued by the 5th Circuit Court of Appeals shortly after the ETS was originally issued in November 2021. This temporary stay was lifted by a three-judge panel of the 6th Circuit Court of Appeals Dec. 17, 2021, which then allowed OSHA to resume implementation of the ETS with delayed enforcement deadlines. This decision to reimpose the stay indicates the court believes the plaintiffs challenging the ETS are likely to prevail on any final court decision on the case. View a copy of the decision.

Given the reimposition of the temporary stay, NRCA presumes OSHA will suspend enforcement of the ETS indefinitely Secretary of Labor Marty Walsh issued a statement on OSHA’s ETS website here:

It is NRCA’s understanding the litigation will go back to the full 6th Circuit Court of Appeals, which will proceed with further consideration of the lawsuit and provide a ruling on whether the ETS will be allowed to proceed or be struck down permanently. Timing on when such a decision might happen is unclear.

NRCA will provide members with more information as it becomes available.

Added Dec. 20

On Dec. 17, a three-judge panel of the 6th Circuit Court of Appeals reversed a previous decision by the 5th Circuit Court of Appeals that had blocked implementation of the Occupational Safety and Health Administration Emergency Temporary Standard regarding vaccines/testing applicable to employers with 100 or more employees. As a result of this decision, OSHA posted a notice indicating the agency is resuming implementation of the ETS with new compliance deadlines of Jan. 10 (originally Dec. 5 for certain requirements) and Feb. 9 (originally Jan. 4 for the full vaccine/testing requirement). Learn more.

Added Nov. 8

On Nov. 4, the Department of Labor released the OSHA Emergency Temporary Standard regarding vaccines/testing for employers with 100 or more employees. NRCA has many concerns with the ETS; however, the exemption it contains for employees who perform work “exclusively outdoors” will substantially mitigate the effects on the roofing industry. NRCA recently spearheaded an effort with the Construction Industry Safety Coalition to send a letter to OSHA noting the low-risk nature of construction industry work warranted exclusion or maximum flexibility from the requirements of the ETS.

View more information.

Added Feb. 8

Law firm Hendrick, Phillips, Salzman & Siegel shares how new OSHA guidance is not a standard or regulation and creates no new legal obligations for employers. The guidance is intended to provide recommendations. Click here to read.

Additional information: Protecting Workers: Guidance on Mitigating and Preventing the Spread of COVID-19 in the Workplace

Added Oct. 30

Click here to downlaod the template.

Added June 11

The Occupational Safety and Health Administration has published a series of FAQs regarding the use of masks in the workplace. Click here to view.

Added May 4

OSHA had developed a safety and health topics page that includes information in English and Spanish regarding COVID-19 worker exposure, hazard recognition and control, reducing risk, enforcement memos and additional resources organized by industry sector. OSHA updates the page regularly, so you can check back for the latest information. Click here to access this OSHA resource.

The Occupational Safety and Health Administration developed a COVID-19 planning guidance based on traditional infection prevention and industrial hygiene practices. It focuses on the need to implement engineering, administrative and work practice controls and use of personal protective equipment. The OSHA guidance is advisory in nature and informational in content. It is not a standard or a regulation, and it neither creates new legal obligations nor alters existing obligations created by OSHA standards or the Occupational Safety and Health Act. Pursuant to the OSH Act, employers must comply with safety and health standards and regulations issued and enforced either by OSHA or an OSHA-approved state plan. In addition, the OSH Act’s General Duty Clause, Section 5(a)(1), requires employers to provide their employees with a workplace free from recognized hazards likely to cause death or serious physical harm. OSHA-approved state plans may have standards, regulations and enforcement policies that are different from, but at least as effective as, OSHA’s. Check with your state plan, as applicable, for more information.

The OSHA COVID-19 webpage offers information specifically for workers and employers.

OSHA released a document explaining how the OSHA standards pertain (or not) to COVID-19 in the workplace. It is important to note if roofing company employees contract the COVID-19 virus, it does not constitute a recordable incident for OSHA log purposes. For OSHA guidance on recordables, click here.

OSHA released an alert, COVID-19 Guidance for the Construction Workforce, that provides tips employers can take to help reduce the risk of exposure to the coronavirus. Click here for the alert in English. Click here for the alert in Spanish.

OSHA has issued a Memorandum on Discretion in Enforcement when Considering an Employer’s Good Faith Efforts During the Coronavirus Disease 2019 (COVID-19) Pandemic, which will take effect immediately and remain in effect until further notice. In light of the COVID-19 pandemic, OSHA understands some employers may face difficulties complying with OSHA standards because of the ongoing health emergency. Widespread business closures, restrictions on travel, limitations on group sizes, facility visitor prohibitions and stay-at-home or shelter-in-place requirements may limit the availability of employees, consultants or contractors who normally provide training, auditing, equipment inspections, testing, and other essential safety and industrial hygiene services. During the course of an inspection, OSHA area offices will assess an employer's efforts to comply with OSHA standards that require annual or recurring audits, reviews, training or assessments, and evaluate whether the employer has made good-faith efforts to comply with applicable OSHA standards and, in situations where compliance was not possible, ensure employees were not exposed to hazards from tasks, processes or equipment for which they were not prepared or trained. The guidance is intended to be time-limited to the current public health crisis.

Please review the memorandum for additional details about these provisions. For more OSHA-related information about COVID -19, visit OSHA’s COVID-19 webpage and CDC's COVID-19 webpage.

In mid-March, OSHA issued temporary enforcement guidance about healthcare workplaces that revised OSHA’s annual fit-testing requirements for respirators in an effort to conserve limited supplies of certain respirators critical to dealing with the COVID-19 pandemic. On April 8, OSHA issued the following expanded guidance that makes the original guidance for healthcare workplaces applicable to all workplaces where respirator use is required by employers. Click here for the temporary enforcement guidance.

On April 8, OSHA expanded temporary enforcement guidance allowing OSHA field offices to exercise enforcement discretion concerning the annual fit-testing requirements as long as employers have made good-faith efforts to comply with the requirements of OSHA’s Respiratory Protection Standard and follow the steps outlined in OSHA’s March 14, 2020, memorandum. Employers also should assess their engineering controls, work practices and administrative controls on an ongoing basis to identify any changes they can make to decrease the need for N95s or other FFRs. Click here for the expanded temporary enforcement guidance.

Legal Resources

You need to review your contracts and understand clauses like force majeure to make sure your company is protected.

ConsensusDocs, a not-for-profit coalition of national associations, including NRCA, represents diverse interests in the design and construction industry. ConsensusDocs recently created its COVID-19 Resource Center, which includes a comprehensive analysis of contract issues, including a sample notice letter, worker restriction orders across the U.S., and a sample essential worker certificate. Click here to access the resource.

Richard Blystone, an attorney with Cotney Construction Law, offers the following guidance regarding employers taking employees temperatures. Click here to view.

For a special report prepared by John Kenny of Cotney Construction law, click here.

Attorneys Philip Siegel and Benjamin Lowenthal of Hendrick Salzman Phillips and Siegel, Atlanta, have put together answers for many of the most pressing labor and employment related questions that they have been receiving. Please note: If you have a company handbook, they suggest you first consult and follow your company’s policies as published in your company handbook.

COVID-19 Labor and Employment FAQs

Families First Coronavirus Response Act FAQs

The following information from Cotney Construction law provides general best-practices when terminating an employee. Employers must be aware of the recently enacted Families First Coronavirus Response Act, which includes anti-discrimination and anti-retaliation provisions related to new paid leave laws and provides for enhanced unemployment benefits for employees whose termination is related to the COVID-19 pandemic. Click here to view the guidelines.

Attorney Stephen Phillips of Hendrick Phillips Salzman & Siegel PC, Atlanta, provides information and contract provisions regarding potential job delays, delays in obtaining materials, inability to staff a job as originally contemplated, supply chain disruption, unexpected and substantial price increases and other potential cost impacts resulting from the COVID-19 pandemic with regard to ongoing and upcoming projects. Click here to read.

NRCA Safety Resources

There are many additional safety resources that provide valuable information about how to manage COVID-19. NRCA will provide information and links as they become available.

Added Dec. 15

The California Occupational Safety and Health Standards Board has implemented a stringent new standard for employers to follow when implementing COVID-19 protections in the state.

The state’s Emergency COVID-19 Prevention Regulations obligates employers to:

  • Write and implement a COVID-19 Prevention Program
  • Identify COVID-19 hazards, with input from employees, and correct any hazards identified
  • Engage in contact tracing following any positive case that involved potential workplace exposure and notify and provide testing to potentially exposed employees
  • Require physical distancing and mask wearing, improve ventilation and maximize outdoor air
  • Not allow workers with COVID-19 or at high risk of exposure to return to worksites until their quarantine ends and pay employees throughout quarantines
  • Report all outbreaks—defined as three or more cases in two weeks—to the public health department, provide continuous testing to all on-site employees (for 20 or more cases in 30 days, employers must provide testing twice per week
  • In employer-provided housing, space beds 6 feet apart, eliminate the use of bunk beds and disinfect daily
  • In employer-provided transportation, screen workers before boarding and require them to sit 3 feet apart and wear face coverings

The written elements of California employer’s COVID-19 Prevention Program must include at a minimum:

  • A system for communicating, in a form readily understandable by its employees and without fear of reprisal the following: possible COVID-19 exposures and hazards; policies for accommodating employees with medical or other conditions that put them at increased risk of severe COVID-19 illness; information about access to COVID-19 testing; and information about COVID-19 hazards and the employer’s COVID-19 policies and procedures to employees and to other employers, persons and entities within or in contact with the employer’s workplace.
  • The identification and evaluation of COVID-19 hazards, which must: allow employees and authorized employee representatives to participate in this process; include the development and implementation of a process for screening employees for and responding to employees with COVID-19 symptoms; develop COVID-19 policies and procedures to respond effectively and immediately to individuals in the workplace who have COVID-19 to prevent the risk of transmission; conduct a workplace-specific identification of all interactions, areas, activities, processes, equipment and materials that could potentially expose employees to COVID-19 hazards; for indoor locations, evaluate how to maximize outdoor air and whether it is possible to increase filtration efficiency to the highest level compatible with the existing ventilation system; include a review of applicable orders and guidance from state and local health departments related to COVID-19 hazards and prevention; evaluate existing COVID-19 prevention controls at the workplace and the need for different or additional controls; and include periodic inspections to identify unhealthy conditions, work practices and work procedures related to COVID-19 and to ensure compliance with COVID-19 policies and procedures.
  • A process for investigating and responding to COVID-19 cases in the workplace, which must include procedures for verifying COVID-19 case status, receiving information regarding COVID-19 test results and onset of COVID-19 symptoms, and identifying and recording COVID-19 cases; when there has been a COVID-19 case in the workplace, determine when the individual was last present, was first experiencing symptoms and was tested, who may have had exposure to the individual, give notice within one business day to employees and contractors who may have been exposed (without revealing any personal identifying information about the individual with COVID-19), offer COVID-19 testing at no cost to potentially exposed employees during their working hours and provide them information on benefits and investigate whether any workplace conditions could have contributed to the risk of exposure and steps to reduce exposure; keep the personal identifying information of COVID-19 cases or persons with COVID-19 symptoms confidential; keep any medical records resulting from this process confidential.
  • The correction of COVID-19 hazards, which must include the implementation of effective policies and/or procedures for correcting any unsafe or unhealthy conditions, work practices, policies and procedures in a timely manner based on the severity of the hazard.
  • Training and instruction on the employer’s COVID-19 policies and procedures for protecting employees against hazards; information regarding COVID-19-related benefits to which the employee may be entitled under applicable federal, state or local laws (including workers’ compensation law, the Families First Coronavirus Response Act, Labor Code sections 248.1 and 248.5, Labor Code sections 3212.86 through 3212.88, local governmental requirements, the employer’s own leave policies, and leave guaranteed by contract); the fact that COVID-19 is an infectious disease that can be spread through the air may be transmitted when a person touches a contaminated object and then touches their face and that an infectious person may have no symptoms; methods of distancing of at least 6 feet and the importance of combining physical distancing with the wearing of face coverings; the fact that particles containing the virus can travel more than 6 feet, especially indoors, so physical distancing must be combined with other controls, including face coverings and hand hygiene, to be effective; the importance of effective handwashing and using hand sanitizer and that hand sanitizer does not work if the hands are soiled; the proper use of face coverings and that they are not respiratory protective equipment; and COVID-19 symptoms, and the importance of not coming to work and obtaining a COVID-19 test if the employee has COVID-19 symptoms.
  • Physical distancing, including through the use telework or other remote work arrangements; reducing the number of persons in an area at one time, including visitors; visual cues such as signs and floor markings to indicate where employees and others should be located or their direction and path of travel; staggered arrival, departure, work and break times; and adjusted work processes or procedures, such as reducing production speed, to allow greater distance between employees.
  • The use of face coverings, including: providing clean and undamaged face coverings and ensuring they are worn by employees over the nose and mouth when indoors, when outdoors and less than 6 feet away from another person, and where required by orders from the CDPH or local health department; when employees are exempt from wearing face coverings (e.g., due to a medical or mental health condition); procedures for employees not wearing face coverings; allowing employees to wear face coverings unless it could create a safety hazard; measures to communicate face covering requirements to non-employees; and developing COVID-19 policies and procedures to minimize employee exposure to COVID-19 hazards originating from any person not wearing a face covering.
  • Other engineering controls, administrative controls and personal protective equipment, including the use of partitions, improving ventilation, cleaning and disinfecting procedures, the improvement of handwashing facilities and the use of personal protective equipment.
  • Reporting, recordkeeping, and access
  • The exclusion of COVID-19 cases from the workplace.
  • Return to work criteria, including for symptomatic COVID-19 cases and non-symptomatic COVID-19 cases.

California employers may find Cal/OSHA COVID-19 guidance and resources here.

Cal/OSHA can enforce noncompliance with the new standard through civil penalties, ranging in size depending on the severity of the violation. The standard will remain in effect and enforceable for six months after the effective date (Nov. 30, 2020), but may be extended for up to 14 months.

California employers will need to carefully analyze their workplaces, and perform and consider the criteria provided by the standard to comply with Cal/OSHA’s regulation. Employers should continue to look for updates from Cal/OSHA about the standard and how it will interpret certain provisions within it and consult experienced OSHA counsel on managing compliance.

NRCA has assembled useful resources to help roofing contractors increase worker awareness and understanding of COVID-19 and how best to protect against the virus. The resources provide everything a contractor needs to conduct an initial COVID-19 training session, which can be done virtually or in person, for his or her employees. If conducted in person, NRCA suggests using chairs, traffic cones or 5-gallon buckets separated by 6 feet to mark where employees should stand or sit to maintain a safe physical separation as the facilitator presents the material. Much of the content comes from the Centers for Disease Control and Prevention and may be of use to minimize other health hazards not involving COVID-19.

Click to view an English or Spanish version of an NRCA Toolbox Talk about COVID-19 awareness.

Added May 12

OSHA has loosened enforcement of respiratory-protection requirements because of shortages of N-95 respirators. The CDC recommends face coverings as a means of protecting others from the coronavirus where N-95 respirator use is neither required nor available. Click here for details.

Added July 17

An alternative procedure for sanitizing N95 respirators recently has been suggested by the product’s inventor. This procedure may be helpful for roofing workers who wear N95 respirators for respiratory protect

Federal Financial Assistance for Contractors

Added Aug. 24

With Congress at an impasse over legislation to further address the COVID-19 pandemic and related economic impacts, President Trump issued four directives on Aug. 8 aimed at addressing various aspects of the situation.

Updated Jan. 4

On Aug. 8, President Trump issued a presidential memorandum to direct the Treasury Department to allow employers to defer payment of the employee portion of certain payroll taxes through the end of 2020 with the taxes then being due in early 2021. A copy of the memorandum can be found here. On Aug. 28, the Treasury Department and IRS released guidance on this memorandum that can be found here.

On Dec. 21, 2020, through COVID-19 relief legislation, Congress extended the repayment period through Dec. 31, 2021. Penalties and interest on deferred unpaid tax liability will not begin to accrue until Jan. 1, 2022.

Added March 16

The American Rescue Plan Act, a $1.9 trillion COVID-19 relief package, was signed into law March 11, 2021. Major provisions include:

  • Direct payments of $1,400 to qualifying citizens (those making $75,000 annually or less/$150,000 for joint filers)
  • An extension of the Federal Pandemic Unemployment Compensation of $300 per - week through Sept. 6, 2021. and exempts up to $10,200 in unemployment benefits received in 2020 from federal income taxes for households making less than $150,000 annually
  • Funding for small businesses hit hardest by COVID-19 with a focus on underrepresented communities
  • Funding for state and local governments, schools, COVID-19 testing , and ramping up the national vaccine distribution program
  • $10 billion for a Coronavirus Capital Projects Fund distributed to states for health-related capital projects
  • An extension of the Employee Retention Tax Credit through Dec. 31, 2021, with several modifications to the credit
  • An extension of payroll tax credits for paid sick leave and paid family and medical leave to Sept. 30, 2021, granted voluntarily to employees (it does not extend the paid sick leave and paid family and medical leave mandates from the Families First Coronavirus Response Act)

A detailed summary of the law can be found here.

Added April 26, 2021

The IRS and the Treasury Department have announced tax credits available under the American Rescue Plan to help small businesses, including providing paid leave for employees receiving COVID-19 vaccinations. Businesses and tax-exempt organizations with fewer than 500 employees can receive a tax credit for providing paid time off for each employee receiving the vaccine and any time needed to recover. For example, if an eligible employer offers employees a paid sick leave day to get vaccinated, the employer can receive a tax credit equal to the wages paid to employees for that day up to $511.

The tax credits are available to eligible employers that pay sick and family leave for leave from April 1, 2021, through Sept. 30, 2021.

Added Jan. 4

A comprehensive summary of the COVID-19 provisions of potential interest to employers and individuals within the roofing industry can be found here.

Overview: The legislation provides $900 billion to address COVID-19-related issues and includes a number of provisions of interest to NRCA members:

  • Ensures that expenses paid with forgiven Paycheck Protection Program loan funds are fully tax-deductible
  • Provides $284 billion for the PPP, which includes an extension for first-time borrowers and a second draw capability for employers with at least a 25% reduction in revenues
  • Makes nonprofit trade associations such as NRCA eligible for PPP loans
  • Extends and modifies the Employee Retention Tax Credit
  • Extends tax credits for employers who provide COVID-19-related paid leave benefits
  • Extends enhanced unemployment insurance benefits for individuals laid off because of COVID-19 at $300 per week
  • Extends the Pandemic Unemployment Assistance Program (for independent contractors) and the Pandemic Emergency Unemployment Compensation Program
Added Jan. 11

The COVID-19 relief package signed into law on Dec. 27, 2020, reauthorizes the Paycheck Protection Program with modifications and an additional $284 billion in funding. Changes to the PPP include an opportunity for the hardest hit small businesses to apply for a second loan, an expansion of the types of forgivable expenses, full deductibility for forgiven loan expenses and simplified loan forgiveness for loans under $150,000.

On Jan. 6, the SBA released regulations governing implementation of the new law for first round PPP loans, which can be found here and for second draw loans here. The application form for a first round PPP loan is here. The application form for a second draw loan is here. More information about the PPP program is here.

The program will reopen the week of Jan. 11, with smaller community-level financial institutions being able to access the program a few days before other lenders.

In addition, on Jan. 6, the IRS issued Revenue Ruling 2021-2 reflecting that expenses paid with PPP loan funds that are forgiven are tax-deductible. Inclusion of this provision in the new law was a major priority for NRCA, and NRCA commends Congress for clarifying this issue and averting a tax increase on small businesses.

Added Jan. 22

On Jan. 19, the Small Business Administration released an Interim Final Rule on Loan Forgiveness Requirements and Loan Review Procedures as amended by the Economic Aid Act, which was signed into law Dec. 27, 2020, related to the Paycheck Protection Program. This interim final rule consolidates several prior rules related to forgiveness and reviews of PPP loans and incorporates changes made by recent COVID-19 relief legislation, including forgiveness of second draw loans.

Added Jan. 15

On Jan 13, the Small Business Administration released a Procedural Notice related to first draw Paycheck Protection Program loan increases after enactment of the Economic Aid Act, the COVID-19 relief bill signed into law in late 2020 that provides additional narrow circumstances where certain eligible borrows may reapply for a new first draw PPP loan or request an increase to a first draw loan that was approved on or before Aug. 8, 2020.

First draw PPP loan increases must be made by the lender of record and eligibility categories include borrowers who fully repaid a first draw PPP loan before Dec. 27, 2020; borrowers who returned part of a first draw PPP loan before Dec. 27, 2020; and borrowers who did not accept the full approved amount in a first draw PPP loan. However, if SBA has remitted a forgiveness payment to the lender, no loan increases or reapplications are allowed.

Added Jan. 20

On Jan. 19, the U.S. Small Business Administration released three revised PPP loan forgiveness application forms and a revised borrower’s disclosure of certain controlling interests form, which can be found here:

Added Jan. 21

On Jan. 19, the Small Business Administration released guidance on Paycheck Protection Program second draw loans, including how to calculate revenue reduction and maximum loan amounts and what corresponding documentation a business must provide. This guidance provides details on the definition of “gross receipts” for the purpose of determining eligibility, including if “gross receipts” included PPP loan proceeds that are forgiven and what reference periods and supporting documents can be used to demonstrate at least a 25% in gross receipts. This guidance also describes how to calculate the maximum loan amount using calendar years 2019 or 2020 and the documentation required for this calculation.

Updated June 11

The following is a summary of the provisions that may be applicable to businesses in the roofing industry. Click here to view.

Updated July 7

The Federal Reserve and the Treasury Department have announced the new Main Street Lending Program is now fully operational. This Main Street Lending Program is aimed at addressing the needs of small and mid-sized businesses employing up to 10,000 employees or that have revenues up to $2.5 billion annually. Click here for the announcement and related information.

Under the CARES Act, the Department of Treasury is offering assistance to small businesses. The Paycheck Protection Program authorizes up to $349 billion toward job retention and certain other expenses. Click here for a top line overview of the PPP loan program, information for lenders and borrowers, and an application.

Added May 18

Click here to view.

Updated June 18

Revised June 16 based on changes made by the CARES Flexibility Act. Click here to view.

Added June 18

Under the Paycheck Protection Act, the SBA issued a new EZ version of its Loan Forgiveness Application June 16 that may be used by borrowers who are self-employed and have no employees; or did not reduce the salaries or wages of their employees by more than 25% and did not reduce the number or hours of their employees; or experienced reductions in business activity as a result of health directives related to COVID-19 and did not reduce the salaries or wages of their employees by more than 25%. Click here for the application.

Added Oct. 9

On Oct. 8, the Small Business Administration announced a simplified PPP loan forgiveness application for loans of $50,000 or less. You can view the application here, the instructions for completing here and the Interim Final Rule on the process here.

Updated Oct. 13

On Oct. 13, the SBA released new guidance to address borrower and lender questions concerning forgiveness of PPP loans in the form of Frequently Asked Questions, which can be found here.

Added June 15

SBA updated its Borrower Application Form June 12 based on changes made by the Paycheck Protection Program Flexibility Act enacted June 5. Click here for SBA’s Paycheck Protection Program Borrower Application Form Revised June 12, 2020.

The CARES Act encourages eligible employers to keep employees on their payrolls with an Employee Retention Credit, and the Families First Coronavirus Relief Act requires certain employers to pay sick or family leave to employees unable to work or telework because of circumstances related to COVID-19. Employers are entitled to a refundable tax credit for the required leave paid up to specified limits. Click here for FAQs provided by the IRS.

Click here for the summary document.

DOL has issued 79 questions and answers about the Families First Coronavirus Response Act. Click here to access them.

DOL released guidance in the form of frequently asked questions and answers regarding the exemption for businesses with fewer than 50 employers from the paid leave and expanded family and medical leave provisions of the Families First Coronavirus Response Act. Click here for a summary of the provisions regarding the small business exemption as discussed in questions 4, 58 and 59 of the DOL FAQs document.

Sept. 23

The Department of Labor’s Wage and House Division announced revisions to regulations implementing paid leave provisions of the FFCRA in response to a court decision that found portions of the regulations invalid. These revisions became effective Sept. 16, 2020, in the Federal Register and can be read here. The original rules surrounding paid leave under FFCRA can be found in three separate notices on March 24, March 26 and March 28, which took effect April 1.

The Department of Labor issued a notice March 25 saying all employers with fewer than 500 employees are required to display a new COVID-19 poster in a conspicuous place in the employer's main office. Because many employees are working remotely, DOL is allowing employers to satisfy this notice requirement by emailing or direct mailing this notice to employees or posting this notice on an employee information internal or external website. The poster can be downloaded here.

DOL also provides FAQs about its notice requirement; click here to view.

Eagleview, Bellevue, Wash., is offering a free online diagnostic tool to assist small-business owners quickly evaluate eligibility for financial assistance programs offered by the Small Business Administration and generate applications for SBA’s Paycheck Protection Program. Click here for more information.

The U.S. Small Business Administration provides a number of helpful resources regarding COVID-19, including the Paycheck Protection Program and Economic Injury Disaster Loan Program, guidance for businesses and employers, SBA products and resources, government contracting and local assistance. Click here to learn more.

The IRS has established a special section focused on steps to help taxpayers, businesses and others affected by the coronavirus. Click here to learn more.


It’s important you know about workers’ compensation and business interruption insurance as they relate to COVID-19, as well as your duty to notify your insurance company in the event of a claim.

Worker’s compensation coverage is triggered by injury or illness as the result of employment activities sustained by a worker. The nature of an illness like COVID-19 is not likely to be triggered by activities directly involved in roofing-related work. It doesn’t mean a roofing worker cannot expose a fellow worker or be exposed by a customer; however, the work itself does not involve managing or work involving the virus.

In addition, the latency period (the time between exposure and when symptoms develop) varies reportedly from two to 14 days, making it virtually impossible to pinpoint when someone was exposed. For example, it is more likely health care workers who are on the front lines at a hospital and are constantly exposed to infected patients might contract the illness as a result of workplace activities. In such cases, there is clearer evidence that healthcare workers who contract the illness are considered recordable for OSHA purposes and workers’ compensation coverage is triggered. However, OSHA, in a memo issued April 10, revised its guidance on whether employers are required to record cases of COVID-19 in their 300 Logs for reporting occupational injuries and illnesses. OSHA’s memo is in direct response to significant concerns raised by the Construction Industry Safety Coalition in its March 23 letter to OSHA (see attached letter) regarding its position on the recordability of COVID-19 cases.

OSHA states that in areas where there is ongoing community transmission, employers may have difficulty making determinations about whether workers who contracted COVID-19 did so because of exposures at work. Until further notice, OSHA will not enforce its recordkeeping requirements to require these employers to make work-relatedness determinations for COVID-19 cases, except where there is objective evidence that a COVID-19 case may be work-related, and the evidence was reasonably available to the employer. However, employers of workers in the healthcare industry, emergency response organizations and correctional institutions must continue to make work-relatedness determinations pursuant to 29 CFR Part 1904.

OSHA’s guidance takes effect immediately and remains in effect until further notice, which is intended to be time-limited to the current national public health emergency. Regarding workers’ compensation coverage; remember, it is always determined by the insurer guided by state-specific laws. Given the nature of this pandemic and the way it is affecting daily life, things can change. Check back for updates.

Contingent business interruption insurance provides coverage for economic losses caused by supply chain disruptions. For example, this may come into play as a result of expected shipments of materials that rely on foreign suppliers that, because of the interruptions caused by the virus, cannot fulfill their obligations. There always are limits to coverage, but this insurance is triggered typically only by physical damage to the supplier’s or customer’s covered property.

Some companies schedule annual events for customers and others. These events have expenses and may have revenues associated with them. If you have event cancellation insurance, it provides coverage for losses resulting from the cancellation, postponement or relocation of an event for reasons beyond the control of the event organizer. Some event cancellation policies contain exclusions for infectious diseases, and your insurance agent can clarify.

All insurance policies have a duty to notify the insurer when there is a loss. It is vital to contact your agent as soon as possible to avoid denial of a claim for failure to notify. It is important to keep careful documentation of all losses associated with your business.

Essential Businesses, Workers and Infrastructure

NRCA and 10 roofing industry associations sent a letter March 24 to National Governors Association leaders Lawrence Hogan Jr. (Md.) and Andrew Cuomo (N.Y.) asking that governors across the nation include language in executive orders that are written, maintained or modified that encompasses roofing industry companies (including contractors, manufacturers and their raw material suppliers and distributors) as part of “essential businesses, workers and infrastructure.” Click here to view.

The attorneys at Hendrick Salzman Phillips and Siegel, Atlanta, compiled a list of state executive orders applicable to construction. The document provides a state-by-state listing of how some states, counties and cities are interpreting executive orders for essential construction work during this pandemic. It is wise search for a specific area(s) as this information can change. Click here to view.

Click here to view a generic authorization letter.

As more cities, states and counties issue and revise emergency orders to stop the spread of COVID-19, the National Association of Manufacturers is working to help manufacturers nationwide assess and understand the implications of these orders. NAM is advocating for states to at least adopt the federal CISA guidelines for essential businesses, specifically by incorporating by reference those guidelines in any executive orders or similarly binding declaration. Click here to view.

NRCA is providing the following guidance to assist members when they deal with regulatory actions at the state and local levels that may limit roofing industry activities. NRCA believes roofing should be classified as an essential businesses and roofing workers should be classified as essential workers during the COVID-19 crisis, primarily because roofing is integral to our nation’s infrastructure. Click here for details.

State-Specific COVID-19 Information

There many are state-specific resources that provide valuable information about how to manage COVID-19, “essential work” determinations and more. NRCA will provide information and links as they become available.

Multistate, a government relations services company located in Alexandria, Va., offers numerous resources about the state and local government response to COVID-19, including a dashboard, maps, and other resources for tracking how states and localities are responding to the crisis. Click here to view.

The Institute for Health Metrics and Evaluation provides charts that show projected hospital resource use based on COVID-19 deaths. Featured is a drop-down link that shows projections for each state. Click here to view.

Many states are ordering nonessential businesses to close to stop the spread of COVID-19, but others have included exemptions for construction workers, allowing them to continue working. The National Association of Home Builders offers state determinations, which are updated as new information becomes available. Click here to view.

NRCA Resources

Added Jan. 6

NRCA is part of a construction industry safety coalition that is supporting a national COVID-19 safety stand down Jan. 11-15. NRCA is asking members to consider participating in the training and awareness effort. The safety stand down is a voluntary event by employers to reinforce the need to follow all COVID-19 safe work practices and protocols and encourage workers to be vigilant in preventing the spread of the virus. The stand down is a brief, dedicated training session highlighting the hazards and controls related to COVID-19. Here’s what you can do:

  • Select a day to do a focused session on COVID-19 hazards during the week of Jan. 11. Participation is easy with NRCA’s resources. Download NRCA’s COVID-19 Toolbox Talks in English or Spanish. Make copies of the Toolbox Talk to email or give to your workers before the stand down session.

  • Assemble workers at a safe distance or reach out to them by email, conference call or virtual meeting. Have a group leader discuss the key points on the NRCA Toolbox Talk related to COVID-19 symptoms, methods of transmission of the infection, people most at risk, and how best to protect workers and others. Ask whether workers have questions about protocols your company has in place and provide answers either immediately or as a follow-up.

  • Remind workers of the importance of personal hygiene and safe practices to prevent the spread of COVID-19 and thank them for participating in the stand down. Tell them their safety and the safety of others are critical to your company and you are dedicated to keeping your workplace safe and healthy.

Stay tuned to NRCA as we will be holding more Telephone Town Hall meetings in the near future.

Added Oct. 14

On Oct. 13, NRCA held its third Telephone Town Hall to share updates from the leaders of NRCA, the Asphalt Roofing Manufacturers Association, EPDM Roofing Association, International Institute of Building Enclosure Consultants, Polyisocyanurate Insulation Manufacturers Association and Roof Coatings Manufacturers Association. Panelists discussed the state of the roofing industry, conducted interactive surveys and answered questions.

On April 14, NRCA held its second Telephone Town Hall to discuss the latest developments regarding COVID-19 and the roofing industry. Panelists included roofing contractors sharing best practices for navigating the COVID-19 crisis and government relations and health and safety experts answered questions.

On March 30, NRCA held its inaugural Telephone Town Hall to discuss the latest developments regarding COVID-19 and the roofing industry. The town hall was moderated by NRCA CEO Reid Ribble, and expert NRCA presenters included Vice President of Enterprise Risk Management Tom Shanahan, Vice President of Government Affairs Duane Musser, Vice President of Technical Services Mark Graham and NRCA General Counsel Trent Cotney.

Added May 5

On April 24, the Roofing Alliance asked its members to complete a survey regarding business conditions in the roofing industry in quarters two and three. Here are the April 24 survey results.

On April 9, NRCA surveyed contractors to help gauge the ongoing implications of the COVID-19 crisis and to make sure NRCA continues to provide useful resources and support. Here are the April 9 survey results.

On March 24, NRCA surveyed its contractor members asking how the COVID-19 crisis is affecting their businesses. Here are the March 24 survey results.

Added Dec. 1

Click here to view the recording.

Additional Resources

There are many additional resources that provide valuable information about how to manage COVID-19. NRCA will provide information and links as they become available.

Added Aug. 6

For a list of mask manufacturers who can provide masks in bulk, click here.

Added July 13

Click here to view the International Code Council's analysis on how jurisdictions throughout the U.S. are keeping up with inspections, new building permits and new construction.

Added June 11

The COVID-19 pandemic is disrupting organizations in unexpected ways, and FM Global is offering its resources to help you during the crisis. Click here for more information

Added May 6

The Mayo Clinic has developed an online COVID-19 self-assessment tool you can access to better understand whether your personal situation and symptoms may require testing or more immediate medical assistance. Click here for the link to the tool.

The U.S. Environmental Protection Agency publishes “List N: Disinfectants for Use Against SARS-CoV-2” that lists disinfectant products that meet EPA’s criteria for use against SARS-CoV-2, the virus that causes COVID-19. EPA notes surface disinfectant products on its List N have not been tested specifically against SARS-CoV-2, but the agency expects them to kill the virus because they have demonstrated effectiveness against a harder-to-kill virus or another type of similar human coronavirus. Because COVID-19 is a new virus, it has not been subjected to laboratory testing to see whether specific disinfectant products are effective at killing it. Click here for EPA’s List N.

The following links contain demonstrations for using specific disinfectant products in a variety of settings. The procedures demonstrated are not applicable to all disinfectants, so be sure to check with the product manufacturer to see whether the product you are using is safe for all surfaces and materials and not harmful to humans.

ICC Coronavirus Response Center

The International Code Council is providing information from the Code Council, governments, and building and fire prevention departments highlighting relevant virtual products, solutions, services and best practices to support business continuity for the building safety community. Click here for more information.

ICC member survey

The International Code Council surveyed its members to find out how code officials are coping with the professional challenges brought on by the COVID-19 pandemic. The results show trends on how jurisdictions in the U.S. are keeping up with inspections, new building permits and new construction during the pandemic.Click here to view survey results.

ICC Building and Fire Departments Survey

The International Code Council surveyed building and fire departments to find out how code officials are coping with the professional challenges brought on by the COVID-19 pandemic. The survey results show trends on how jurisdictions throughout the U.S. are keeping up with inspections, new building permits and new construction. Click here to view survey results.

The Wall Street Journal article discussing employers’ and employees’ rights is found here.

Vice President Mike Pence is asking the construction industry to donate its N-95 respirators to local health care facilities. This government request is something to consider depending on your supplies and work activities. It is important to first consider your workers’ needs for the work they are performing from a safety standpoint (for example, silica and dust exposures and employees who work in close proximity to the public or each other) and for OSHA compliance. Click here for details.