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Families first: A comparative study of company responses to paid care leave programs in the COVID-19 pandemic Cover

Families first: A comparative study of company responses to paid care leave programs in the COVID-19 pandemic

IZA Journal of Labor Policy
Volume 13 (2023): Issue 1 (January 2023)
By:   
Open Access
|Dec 2023
Figures & tables

Figures & Tables

Table 1

Institutional Details: PCL Policy Information, as of January 2021

StateTitleDate of PassageStatusEligibilityProvisions
New YorkNew York State Paid Family Leave (NYS-PFL)2016Effective 2018; leave duration will expand every year through 2021Employed by a covered employer for 26 consecutive weeks (or 175 days for part-time employees)

  • Eligible beneficiaries receive 50% of weekly wages for up to 8 weeks in a 12-month period to care for a personal illness, seriously ill family member or to bond with a new child; funded through employee payroll deductions as an extension of the existing Temporary Disability Insurance (TDI) deduction

  • 2021 Expansion: increased weekly wages to 67% of weekly wages and 12 weeks

MassachusettsMassachusetts Paid Family and Medical Leave Act (MA-PFMLA)2018Effective 2021Earned at least $4,700 in the previous four calendar quarters and 30x weekly unemployment benefit that person would be able to collectEligible beneficiaries receive up to 80% of weekly wages for 12 weeks paid leave to care for a family member or bond with new child; 20 weeks paid leave for own illness; “a percentage of weekly income” with a max of $850
Nationwide

  • Families First Coronavirus Response Act (FFCRA)

  • Only applicable to companies with less than 500 employees

2020

  • April 1, 2020 – December 31, 2020

  • After December 31, 2020, a voluntary policy is eligible for tax credit through September 30, 2021.

Employed for 30 calendar days by the employer

  • Two weeks (80 hours) of fully paid sick leave, partial pay (66%) care leave for illness or minor dependent child with a school closure, or 10 weeks partial pay (66%) paid family and medical leave for incidents related to COVID-19 in 2020 only.

  • Covered employers apply for a tax credit reimbursement for all qualifying wages covered up to the specified payment caps; includes payments to extend or maintain health insurance coverage.

[i] Sources: National Partnership for Women & Families (2022); State of Massachusetts (2020); State of New York (2020); United States Department of Labor (2020).

Table 2

Available Policies for New York and Boston-area Companies in 2020

Metro Area (State)Mandatory policies for companies with less than 500 employeesMandatory policies for companies with more than 500 employees
New York (NY)

  • • NYS-PFL

  • • FFCRA

• NYS-PFL
Boston (MA)• FFCRA• N/A
Table 3

Outcome Variables

Explicit VariablesImplicit Variables
Change in Headcount (CHEAD)Increase in Prices (IPRICE)
Decrease in Headcount (DHEAD)Change in # of Locations (CLOC)
Re-classification (RCLASS)Change in Operating Hours (COPH)
Increase in Independent Contractors (IINDC)Reduce Returns to Capital/Profits (DRETS)
Decrease in Independent Contractors (DINDC)Employee Productivity Measure – Altered Revenue Goals (CREVG)
Existing Business Continuity Plan Changes – New or Expanded PCL (NEXPCL)Employee Productivity Measure – Customer Renewal Rate (CRENEW)
Existing Business Continuity Plan Changes – Layoffs or Furloughs (LAYFUR)Employee Productivity Measure – Customer Satisfaction (CSAT)
Change in Benefits (CBENE)
Change in Company Benefits – Decrease in Wages (DWAGE)
Change in Company Benefits – More PSL (MPSL)
Change in Company Benefits – More PFL (MPFL)
Employee Productivity Measure – Cost (EMPCOST)

[i] Note: The variables above reflect the final list of outcome variables to be used, after Cronbach's Alpha and Chi-squared tests (details in the Appendix).

Table 4

Summary of Surveyed Companies

Firm CharacteristicN%
Geography
  New York (NY)15550.7%
  Boston (MA)15149.3%
Employee Count
  0–1009230.1%
  100–2003611.8%
  200–5005718.6%
  More than 50012139.5%
Industry
  Accommodation and Food Services123.9%
  Agriculture, Forestry, Fishing, Hunting51.6%
  Arts, Entertainment, and Recreation103.3%
  Construction227.2%
  Educational Services196.2%
  Finance and Insurance3310.8%
  Health Care and Social Assistance247.8%
  Information6220.3%
  Management of Companies and Enterprises82.6%
  Manufacturing227.2%
  Other Services (except Public Administration)103.3%
  Professional, Scientific, and Technical Services4715.4%
  Public Administration41.3%
  Real Estate Rental and Leasing31.0%
  Retail Trade113.6%
  Transportation and Warehousing62.0%
  Utilities62.0%
  Wholesale Trade20.7%
Job Title, Level, or Responsibility
  C-Level (e.g. CEO, CFO), Owner, Partner, President9230.1%
  Vice President (EVP, SVP, AVP, VP)144.6%
  Director (Group Director, Sr. Director, Director)3912.7%
  Manager (Group Manager, Sr. Manager, Manager, Program Manager)16152.6%

[i] Note: N = 306.

Table 5

Full Dataset Binary Logistic Regressions

CovariatesExplicit VariablesImplicit Variables
Employee Productivity Measure – Cost (EMPCOST)Increase in Prices (IPRICE)Change in # of Locations (CLOC)Employee Productivity Measure – Customer Renewal Rate (CRENEW)
PCL Cost Concern (PCOST)1.339** (0.107)1.468** (0.108)1.451** (0.123)1.359* (0.122)
Firm Size (SIZE)
  0–1000.515* (0.321)1.145 (0.318)0.422* (0.346)1.977 (0.359)
  100–2000.845 (0.408)0.562 (0.452)0.537 (0.462)1.488 (0.483)
  200–5001.185 (0.336)1.480 (0.344)0.521 (0.390)2.798** (0.378)
  500+----
Industry (IND)1.014 (0.028)0.992 (0.029)1.064* (0.031)0.969 (0.031)
Location (HQ)
  New York----
  Boston1.171 (0.264)0.662 (0.264)1.709 (0.292)1.212 (0.294)
Firm-Sponsored PSL (FPSL)
  Yes----
  No1.117 (0.270)1.430 (0.276)1.088 (0.297)0.720 (0.296)
Firm-Sponsored PFL (FPFL)
  Yes----
  No0.590 (0.275)0.578* (0.278)0.906 (0.298)0.674 (0.312)
Level of Responding Manager (LMAN)1.071 (0.058)0.969 (0.057)1.069 (0.065)1.049 (0.063)
_Constant0.184** (0.634)0.233* (0.633)0.047** (0.741)0.105** (0.726)
N306306306306

Note: Odds ratios with standard errors in parentheses. Full results and variables entered on Step 1 are in Tables 12 and 13 (Appendix).

* p < 0.05,

** p < 0.01.

Table 6

Large Company Subset Binary Logistic Regressions

CovariatesExplicit VariablesImplicit Variables
Change in Company Benefits – More PFL (MPFL)Increase in Prices (IPRICE)Employee Productivity Measure – Customer Renewal Rate (CRENEW)
PCL Cost Concern (PCOST)1.663* (0.209)1.452* (0.178)1.958* (0.265)
Industry (IND)1.007 (0.065)1.009 (0.055)0.949 (0.072)
Location (HQ)
  New York---
  Boston0.931 (0.503)0.619 (0.447)1.138 (0.564)
Firm-Sponsored PSL (FPSL)
  Yes---
  No0.752 (0.467)1.680 (0.429)0.646 (0.517)
Firm-Sponsored PFL (FPFL)
  Yes---
  No0.623 (0.539)0.710 (0.460)1.124 (0.583)
Level of Responding Manager (LMAN)0.830 (0.114)0.931 (0.538)1.208 (0.156)
_Constant0.172 (1.118)0.216 (1.045)0.015** (1.607)
N121121121

Note: Odds ratios with standard errors in parentheses. Full results and variables entered on Step 1 are in Tables 14 and 15 (Appendix).

* p < 0.05,

** p < 0.01.

Table 7

Small Company Subset Logistic Regressions

CovariatesaExplicit VariablesImplicit Variables
Increase in Independent Contractors (IINDC)Existing Business Continuity Plan Changes – Layoffs or Furloughs (LAYFUR)Employee Productivity Measure – Cost (EMPCOST)Increase in Prices (IPRICE)Change in # of Locations (CLOC)Employee Productivity Measure – Customer Satisfaction (CSAT)
PCL Cost Concern (PCOST)1.693* (0.241)1.480* (0.190)1.361* (0.139)1.497** (0.139)1.657** (0.180)1.323* (0.142)
Firm Size (SIZE)
  0–1000.263* (0.599)0.390 (0.513)0.422* (0.382)0.808 (0.377)0.803 (0.449)0.575 (0.388)
  100–2000.353 (0.725)1.434 (0.527)0.699 (0.450)0.391 (0.489)1.131 (0.544)0.621 (0.477)
  200–500------
Industry (IND)1.011 (0.059)1.015 (0.045)1.020 (0.034)0.987 (0.034)1.100* (0.040)1.011 (0.035)
Location (HQ)
  New York------
  Boston0.514 (0.576)1.010 (0.451)1.161 (0.352)0.693 (0.343)1.511 (0.410)0.783 (0.351)
Firm-Sponsored PSL (FPSL)
  Yes------
  No1.118 (0.532)1.229 (0.444)0.696 (0.371)0.787 (0.368)1.230 (0.414)1.509 (0.364)
Firm-Sponsored PFL (FPFL)
  Yes------
  No4.473* (0.696)3.148* (0.509)1.848 (0.363)2.025* (0.358)1.230 (0.414)1.160 (0.364)
Level of Responding Manager (LMAN)1.182 (0.114)1.061 (0.092)1.052 (0.071)0.991 (0.069)1.005 (0.081)0.889 (0.070)
_Constant0.008** (1.438)0.021** (1.138)0.144* (0.815)0.215* (0.786)0.012** (1.076)0.330 (0.806)
N185185185185185185

Note: Odds ratios with standard errors in parentheses. Full results and variables entered on Step 1 are in Tables 14 and 15 (Appendix).

* p < 0.05,

** p < 0.01.

Table 8

Summary of Surveyed Companies

Firm CharacteristicN%
Geography
  New York (NY)15550.7%
  Boston (MA)15149.3%
Employee Counta
  0–1009230.1%
  100–2003611.8%
  200–5005718.6%
  More than 50012139.5%
Industryb
  Accommodation and Food Services123.9%
  Administrative Support and Waste Management
  Remediation Services00.0%
  Agriculture, Forestry, Fishing, Hunting51.6%
  Arts, Entertainment, and Recreation103.3%
  Construction227.2%
  Educational Services196.2%
  Finance and Insurance3310.8%
  Health Care and Social Assistance247.8%
  Information6220.3%
  Management of Companies and Enterprises82.6%
  Manufacturing227.2%
  Mining00.0%
  Other Services (except Public Administration)103.3%
  Professional, Scientific, and Technical Services4715.4%
  Public Administration41.3%
  Real Estate Rental and Leasing31.0%
  Retail Trade113.6%
  Transportation and Warehousing62.0%
  Utilities62.0%
  Wholesale Trade20.7%
Cost Concern
  Extremely unconcerned (1)247.8%
  Somewhat unconcerned (2)5518.0%
  Neither concerned nor unconcerned (3)6019.6%
  Somewhat concerned (4)10534.3%
  Extremely concerned (5)6220.3%
PCL Policies Used in 2020c
  Company-sponsored paid family or sick leave19463.4%
  Company-sponsored vacation or other PTO12340.2%
  FFCRA4013.1%
  NYS-PFL00.0%
  Other51.6%
Company-Sponsored PCL Policiesc
  Parental Leave11637.9%
  Maternity Leave10534.3%
  Paternity Leave7123.2%
  Adoption Leave5518.0%
  Foster Child Leave4113.4%
  Paid Surrogacy Leave299.5%
  General Family Leave8226.8%
  Short-Term Disability Leave10434.0%
  General (Short-Term) Sick Leave10534.3%
  General Paid Time Off (PTO) covers all leave8126.5%
  Other51.5%

Note: N = 306.

a Indicator Variable for FFCRA policy experiment – the three employee count ranges under 500 are the small company group and the “More than 500” category is the large company group.

b All industry groups are based on NAICS. Of the 31 companies selecting “Other” as their most appropriate industry, 14 classified themselves as Information, Technology, or IT – each was recoded into the Professional, Scientific, and Technical per NAICS guidelines.

c The frequencies do not add up to 306 (100 percent) because the relevant question was a Select All That Apply question; some companies selected more than one option (or none).

Table 9

Summary of Survey Respondents by Demographic Information

Firm CharacteristicN%
Job Title, Level, or Responsibilitya
  C-Level (e.g. CEO, CFO), Owner, Partner, President9230.1%
  Vice President (EVP, SVP, AVP, VP)144.6%
  Director (Group Director, Sr. Director, Director)3912.7%
  Manager (Group Manager, Sr. Manager, Manager, Program Manager)16152.6%
Large Company Subset: Job Title, Level, or Responsibilitya
  C-Level (e.g. CEO, CFO), Owner, Partner, President2117.4%
  Vice President (EVP, SVP, AVP, VP)75.8%
  Director (Group Director, Sr. Director, Director)1814.9%
  Manager (Group Manager, Sr. Manager, Manager, Program Manager)7562.0%
Small Company Subset: Job Title, Level, or Responsibilitya
  C-Level (e.g. CEO, CFO), Owner, Partner, President7138.4%
  Vice President (EVP, SVP, AVP, VP)73.8%
  Director (Group Director, Sr. Director, Director)2111.4%
  Manager (Group Manager, Sr. Manager, Manager, Program Manager)8646.4%
Age
  Under 2131.0%
  21–347524.5%
  35–4415651.0%
  45–543511.4%
  55–64258.2%
  65+123.9%
Genderb
  Female9932.4%
  Male20767.6%
Race and Ethnicity
  White26686.9%
  Black or African American216.9%
  American Indian or Alaska Native20.7%
  Asian123.9%
  Native Hawaiian or Pacific Islander00.0%
  Hispanic/Latinx154.9%
Education
  Less than High School Degree10.3%
  High School Graduate (high school diploma or equivalent/GED)165.2%
  Some College but No Degree154.9%
  Associate Degree in College (2-year)144.6%
  Bachelor's Degree in College (4-year)10434.0%
  Master's Degree11336.9%
  Doctoral Degree227.2%
  Professional Degree (JD, MD)216.9%

Note: N = 306.

a Job titles and ranges provided by Qualtrics.

b No respondents identified as nonbinary.

Table 10

List of Original Outcome Variables Measured in Survey

Explicit VariablesImplicit Variables
Change in Headcount (Q32)Increase in Prices (Q123_1)
Increase in Headcount (Q33_1)Decrease in Prices (Q123_7)
Decrease in Headcount (Q33_2)Change in # of Locations (Q123_2)
Re-classification (Q33_3)Change in Operating Hours (Q123_3)
Increase in Independent Contractors (Q33_4)Reduce Returns to Capital/Profits (Q123_6)
Decrease in Independent Contractors (Q33_5)Employee Productivity Measure – Altered Revenue Goals (Q88_1)
Existing Business Continuity Plan Changes – New or Expanded PCL (Q76_2)Employee Productivity Measure – Customer Renewal Rate (Q88_3)
Existing Business Continuity Plan Changes – Layoffs or Furloughs (Q76_4)Employee Productivity Measure – Customer Satisfaction (Q88_4)
New Business Continuity Planning – New or Expanded PCL (Q82_2)Employee Productivity Measure – Employee Morale (Q88_5)
New Business Continuity Planning – Layoffs or Furloughs(Q82_4)Absenteeism Monitor (Q13)
Change in Benefits (Q52)Existing Business Continuity Plan (Y/N) (Q71)
Change in Company Benefits – Decrease in Wages (Q55_2)Existing Business Continuity Plan Changes – Remote Work (Q76_1)
Change in Company Benefits – More PSL (Q55_4)Existing Business Continuity Plan Changes – Health and Safety Measures (Q76_7)
Change in Company Benefits – More PFL (Q55_5)New Business Continuity Plan – Remote Work (Q82_1)
Change in PCL after NYS-PFL (Q6)New Business Continuity Plan – Health and Safety Measures (Q82_7)
Change in PCL after MA-PFML (Q105)
Employee Productivity Measure – Cost (Q88_2)

[i] Note: The notation “Q#” refers to the associated question; a variable name was only given to outcome variables used in the binary logistic regressions. Table 2 lists the simplified table of the final 19 outcome variables used after the Cronbach's Alpha and Chi-Squared test (details in Tables 10 and 11) – three explicit and seven implicit variables were removed to improve the Cronbach's Alpha metric.

Table 11

Reliability and Validity Statistics

Explicit VariablesImplicit Variables
Reliability Statistics
Cronbach's Alpha0.6220.493
Chi-SquaredAll Significant at 5%All Significant at 5% except Q88_5
Revised Reliability Statistics
Cronbach's Alphaa0.6510.507b
Chi-SquaredAll Significant at 5%All Significant at 5%

Note: N = 306.

a Three explicit and seven implicit variables were removed to improve the Cronbach's Alpha.

b Q88_5 was removed after the first Chi-Squared test.

Table 12

Full Dataset Multivariate Binary Logistic Regressions with Categorical Variables: Explicit Variables

CovariatesaChange in Headcountb (CHEAD)Decrease in Headcount (DHEAD)Re-classification (RCLASS)Increase in Independent Contractors (IINDC)Decrease in Independent Contractors (DINDC)Existing Business Continuity Plan Changes – New or Expanded PCL (NEXPCL)Existing Business Continuity Plan Changes – Layoffs or Furloughs (LAYFUR)Change in Benefitsb (CBENE)Change in Company Benefits – Decrease in Wages (DWAGE)Change in Company Benefits – More PSL (MPSL)Change in Company Benefits – More PFL (MPFL)Employee Productivity Measure – Cost (EMPCOST)
PCL Cost Concern (PCOST)0.881 (0.108)1.026 (0.106)1.133 (0.120)1.343 (0.171)0.968 (0.134)1.052 (0.122)1.224 (0.134)0.836 (0.115)1.056 (0.153)1.083 (0.110)1.241 (0.126)1.339** (0.107)
Firm Size (SIZE)
  0–1001.890* (0.325)0.716 (0.329)0.365* (0.407)0.809 (0.547)0.999 (0.414)0.224** (0.454)0.539 (0.440)2.526** (0.332)0.113** (0.784)0.406* (0.352)0.316** (0.420)0.515* (0.321)
  100–2002.121 (0.422)0.781 (0.431)0.785 (0.469)0.989 (0.706)0.463 (0.669)1.032 (0.443)1.603 (0.474)1.580 (0.437)0.942 (0.554)0.592 (0.443)0.561 (0.508)0.845 (0.408)
  200–5000.957 (0.390)1.058 (0.348)1.030 (0.369)2.822* (0.465)0.761 (0.467)1.120 (0.370)1.182 (0.404)0.306* (0.497)0.883 (0.451)0.948 (0.348)1.249 (0.365)1.185 (0.336)
  500+------------
Industry (IND)1.013 (0.028)0.974 (0.029)1.003 (0.034)0.980 (0.048)1.023 (0.040)0.995 (0.034)0.990 (0.037)1.028 (0.030)0.929 (0.048)0.956 (0.030)0.994 (0.035)1.014 (0.028)
Location (HQ)
  New York------------
  Boston2.754** (0.275)1.409 (0.271)0.663 (0.306)0.693 (0.416)0.465* (0.366)1.320 (0.311)0.685 (0.333)2.982** (0.290)0.879 (0.398)1.512 (0.280)0.942 (0.309)1.171 (0.264)
Firm-Sponsored PSL (FPSL)
  Yes------------
  No0.869 (0.294)0.671 (0.274)0.575 (0.298)1.171 (0.397)0.880 (0.357)0.968 (0.314)0.890 (0.323)0.616 (0.313)0.999 (0.382)0.651 (0.282)1.039 (0.313)1.117 (0.270)
Firm-Sponsored PFL (FPFL)
  Yes------------
  No1.514 (0.281)0.816 (0.283)0.855 (0.321)0.262* (0.529)0.876 (0.372)0.762 (0.326)0.474* (0.367)2.023* (0.296)0.324* (0.488)0.988 (0.290)0.817 (0.325)0.590 (0.275)
Level of Responding Manager (LMAN)1.013 (0.061)1.058 (0.060)0.919 (0.066)1.064 (0.090)0.904 (0.074)0.873* (0.067)1.081 (0.074)1.033 (0.065)0.907 (0.084)0.984 (0.061)0.923 (0.067)1.071 (0.058)
_Constant0.258* (0.638)0.560 (0.631)0.628 (0.706)0.051** (1.049)0.412 (0.790)0.571 (0.712)0.149* (0.802)0.273 (0.666)0.758 (0.905)0.779 (0.647)0.278 (0.737)0.184** (0.634)
N306306306306306306306306306306306306

Note: Odds Ratios, or Exp(B), presented here with standard errors in parentheses.

a Where applicable, abbreviations correspond to the associated variables entered on Step 1: PCOST: 1 = Extremely unconcerned, 2 = Somewhat unconcerned, 3 = Neither concerned nor unconcerned, 4 = Somewhat concerned, 5 = Extremely concerned; FSIZE: 1 = 0–100, 2 = 100–200, 3 = 200–500, 4 = More than 500; IND: 1 = Agriculture, Forestry, Fishing, Hunting, 2 = Mining, 3 = Utilities, 4 = Construction, 5 = Manufacturing, 6 = Wholesale Trade, 7 = Retail Trade, 8 = Transportation and Warehousing, 9 = Information, 10 = Finance and Insurance, 11 = Real Estate Rental and Leasing, 12 = Professional, Scientific, and Technical Services, 13 = Management of Companies and Enterprises, 14 = Administrative Support and Waste Management Remediation Services, 15 = Educational Services, 16 = Health Care and Social Assistance, 17 = Arts, Entertainment, and Recreation, 18 = Accommodation and Food Services, 19 = Other Services (except Public Administration), 20 = Public Administration; HQ: 1 = New York City, 4 = Boston; FPSL: 1 = “General (Short-Term) Sick Leave”, 0 = missing value; FPFL: 1 = “Parental Leave” or “Maternity Leave” or “Paternity Leave” or “Adoption Leave” or “Foster Child Leave” or “Paid Surrogacy Leave” or “General Family Leave”, 0 = missing value; LMAN: 1 = C-Level (e.g. CEO, CFO), Owner, Partner, President, 4 = Vice President (EVP, SVP, AVP, VP), 5 = Director (Group Director, Sr. Director, Director), 6 = Manager (Group Manager, Sr. Director, Manager, Program Manager)

b All but CHEAD and CBENE use a “Select All That Apply” Option where 1 = Option Selected, 0 = missing value. For CHEAD and CBENE, 1 = Yes, 2 = No.

* p < 0.05,

** p < 0.01.

Table 13

Full Dataset Multivariate Binary Logistic Regressions: Implicit Variables

Covariatesa,bIncrease in Prices (IPRICE)Change in # of Locations (CLOC)Change in Operating Hours (COPH)Reduce Returns to Capital/Profits (DRETS)Employee Productivity Measure – Altered Revenue Goals (CREVG)Employee Productivity Measure – Customer Renewal Rate (CRENEW)Employee Productivity Measure – Customer Satisfaction (CSAT)
PCL Cost Concern (PCOST)c1.468** (0.108)1.451** (0.123)0.951 (0.102)1.143 (0.150)1.103 (0.105)1.359* (0.122)1.220 (0.107)
Firm Size (SIZE)
  0–1001.145 (0.318)0.422* (0.346)1.029 (0.311)0.930 (0.426)1.684 (0.316)1.977 (0.359)0.582 (0.326)
  100–2000.562 (0.452)0.537 (0.462)0.542 (0.443)0.527 (0.673)1.012 (0.440)1.488 (0.483)0.591 (0.438)
  200–5001.480 (0.344)0.521 (0.390)1.148 (0.340)0.722 (0.516)1.728 (0.352)2.798** (0.378)0.952 (0.344)
  500+-------
Industry (IND)0.992 (0.029)1.064* (0.031)1.010 (0.028)1.014 (0.038)1.065* (0.028)0.969 (0.031)1.003 (0.029)
Location (HQ)
  New York-------
  Boston0.662 (0.264)1.709 (0.292)1.606 (0.263)1.545 (0.374)1.450 (0.267)1.212 (0.294)0.647 (0.266)
Firm-Sponsored PSL (FPSL)
  Yes-------
  No1.430 (0.276)1.088 (0.297)0.590* (0.268)0.481 (0.382)0.803 (0.278)0.720 (0.296)0.537* (0.271)
Firm-Sponsored PFL (FPFL)
  Yes-------
  No0.578* (0.278)0.906 (0.298)0.636 (0.275)1.882 (0.384)1.101 (0.276)0.674 (0.312)1.115 (0.279)
Level of Responding Manager (LMAN)0.969 (0.057)1.069 (0.065)1.121* (0.058)1.010 (0.082)0.903 (0.057)1.049 (0.063)0.905 (0.058)
_Constant0.233* (0.633)0.047** (0.741)0.561 (0.610)0.088** (0.883)0.212* (0.624)0.105** (0.726)0.898 (0.622)
N306306306306306306306

Note: Odds Ratios, or Exp(B), presented here with standard errors in parentheses.

a Where applicable, abbreviations correspond to the associated variables entered on Step 1: PCOST: 1 = Extremely unconcerned, 2 = Somewhat unconcerned, 3 = Neither concerned nor unconcerned, 4 = Somewhat concerned, 5 = Extremely concerned; FSIZE: 1 = 0–100, 2 = 100–200, 3 = 200–500, 4 = More than 500; IND: 1 = Agriculture, Forestry, Fishing, Hunting, 2 = Mining, 3 = Utilities, 4 = Construction, 5 = Manufacturing, 6 = Wholesale Trade, 7 = Retail Trade, 8 = Transportation and Warehousing, 9 = Information, 10 = Finance and Insurance, 11 = Real Estate Rental and Leasing, 12 = Professional, Scientific, and Technical Services, 13 = Management of Companies and Enterprises, 14 = Administrative Support and Waste Management Remediation Services, 15 = Educational Services, 16 = Health Care and Social Assistance, 17 = Arts, Entertainment, and Recreation, 18 = Accommodation and Food Services, 19 = Other Services (except Public Administration), 20 = Public Administration; HQ: 1 = New York City, 4 = Boston; FPSL: 1 = “General (Short-Term) Sick Leave”, 0 = missing value; FPFL: 1 = “Parental Leave” or “Maternity Leave” or “Paternity Leave” or “Adoption Leave” or “Foster Child Leave” or “Paid Surrogacy Leave” or “General Family Leave”, 0 = missing value; LMAN: 1 = C-Level (e.g. CEO, CFO), Owner, Partner, President, 4 = Vice President (EVP, SVP, AVP, VP), 5 = Director (Group Director, Sr. Director, Director), 6 = Manager (Group Manager, Sr. Director, Manager, Program Manager)

b All outcomes use a “Select All That Apply” Option where 1 = Option Selected, 0 = missing value.

c PCOST comes from a Likert scale and is not categorical.

* p < 0.05,

** p < 0.01.

Table 14

Large Company Dataset Binary Logistic Regressions with Categorical Variables: Explicit Variables

CovariatesaChange in Headcountb (CHEAD)Decrease in Headcount (DHEAD)Re-classification (RCLASS)Increase in Independent Contractors (IINDC)Decrease in Independent Contractors (DINDC)Existing Business Continuity Plan Changes – New or Expanded PCL (NEXPCL)Existing Business Continuity Plan Changes – Layoffs or Furloughs (LAYFUR)Change in Benefitsb (CBENE)Change in Company Benefits – Decrease in Wages (DWAGE)Change in Company Benefits – More PSL (MPSL)Change in Company Benefits – More PFL (MPFL)Employee Productivity Measure – Cost (EMPCOST)
PCL Cost Concern (PCOST)0.853 (0.198)0.934 (0.171)0.994 (0.182)1.032 (0.265)1.007 (0.219)1.110 (0.186)0.975 (0.199)0.815 (0.195)0.839 (0.210)1.161 (0.171)1.663* (0.209)1.325 (0.170)
Industry (IND)1.110 (0.061)0.894* (0.055)0.959 (0.060)0.917 (0.089)1.103 (0.079)1.011 (0.058)0.951 (0.066)1.049 (0.058)0.957 (0.073)0.941 (0.054)1.007 (0.065)0.992 (0.052)
Location (HQ)
  New York------------
  Boston4.434** (0.512)0.864 (0.441)0.484 (0.491)1.141 (0.666)0.229* (0.701)1.420 (0.478)0.426 (0.539)4.287** (0.500)0.599 (0.579)1.192 (0.438)0.931 (0.503)1.279 (0.429)
Firm-Sponsored PSL (FPSL)
  Yes------------
  No0.982 (0.514)0.779 (0.425)0.362* (0.458)1.518 (0.648)0.884 (0.574)0.789 (0.463)1.006 (0.482)0.574 (0.506)0.669 (0.535)0.722 (0.421)0.752 (0.467)0.799 (0.409)
Firm-Sponsored PFL (FPFL)
  Yes------------
  No0.948 (0.532)1.097 (0.456)1.239 (0.499)0.307 (0.837)2.231 (0.579)1.067 (0.492)0.658 (0.550)2.008 (0.506)0.545 (0.638)1.192 (0.438)0.623 (0.539)0.707 (0.439)
Level of Responding Manager (LMAN)0.957 (0.132)1.108 (0.110)0.902 (0.109)0.881 (0.148)0.884 (0.127)0.900 (0.112)1.179 (0.136)1.105 (0.139)0.964 (0.130)0.722 (0.421)0.830 (0.114)1.119 (0.107)
_Constant0.114 (1.154)1.563 (1.032)2.198 (1.088)0.459 (1.516)0.151 (1.356)0.339 (1.086)0.339 (1.245)0.143 (1.167)1.210 (1.248)0.920 (0.104)0.172 (1.118)0.215 (1.013)
Observations121121121121121121121121121121121121

Note: Odds Ratios, or Exp(B), presented here with standard errors in parentheses.

a Where applicable, abbreviations correspond to the associated variables entered on Step 1: PCOST: 1 = Extremely unconcerned, 2 = Somewhat unconcerned, 3 = Neither concerned nor unconcerned, 4 = Somewhat concerned, 5 = Extremely concerned; FSIZE: 1 = 0–100, 2 = 100–200, 3 = 200–500, 4 = More than 500; IND: 1 = Agriculture, Forestry, Fishing, Hunting, 2 = Mining, 3 = Utilities, 4 = Construction, 5 = Manufacturing, 6 = Wholesale Trade, 7 = Retail Trade, 8 = Transportation and Warehousing, 9 = Information, 10 = Finance and Insurance, 11 = Real Estate Rental and Leasing, 12 = Professional, Scientific, and Technical Services, 13 = Management of Companies and Enterprises, 14 = Administrative Support and Waste Management Remediation Services, 15 = Educational Services, 16 = Health Care and Social Assistance, 17 = Arts, Entertainment, and Recreation, 18 = Accommodation and Food Services, 19 = Other Services (except Public Administration), 20 = Public Administration; HQ: 1 = New York City, 4 = Boston; FPSL: 1 = “General (Short-Term) Sick Leave”, 0 = missing value; FPFL: 1 = “Parental Leave” or “Maternity Leave” or “Paternity Leave” or “Adoption Leave” or “Foster Child Leave” or “Paid Surrogacy Leave” or “General Family Leave”, 0 = missing value; LMAN: 1 = C-Level (e.g. CEO, CFO), Owner, Partner, President, 4 = Vice President (EVP, SVP, AVP, VP), 5 = Director (Group Director, Sr. Director, Director), 6 = Manager (Group Manager, Sr. Director, Manager, Program Manager)

b All but CHEAD and CBENE use a “Select All That Apply” Option where 1 = Option Selected, 0 = missing value. For CHEAD and CBENE, 1 = Yes, 2 = No.

* p < 0.05,

** p < 0.01.

Table 15

Large Company Dataset Binary Logistic Regressions: Implicit Variables

Covariatesa,bIncrease in Prices (IPRICE)Change in # of Locations (CLOC)Change in Operating Hours (COPH)Reduce Returns to Capital/Profits (DRETS)Employee Productivity Measure – Altered Revenue Goals (CREVG)Employee Productivity Measure – Customer Renewal Rate (CRENEW)Employee Productivity Measure – Customer Satisfaction (CSAT)
PCL Cost Concern (PCOST)c1.452* (0.178)1.308 (0.184)0.775 (0.172)1.378 (0.246)1.132 (0.185)1.958* (0.265)1.102 (0.169)
Industry (IND)1.009 (0.055)0.990 (0.053)0.977 (0.053)1.017 (0.071)1.079 (0.058)0.949 (0.072)0.985 (0.054)
Location (HQ)
  New York-------
  Boston0.619 (0.447)1.917 (0.445)1.019 (0.432)1.853 (0.594)1.301 (0.474)1.138 (0.564)0.514 (0.438)
Firm-Sponsored PSL (FPSL)
  Yes-------
  No1.680 (0.429)1.521 (0.429)0.764 (0.417)0.689 (0.579)1.379 (0.466)0.646 (0.517)0.416* (0.422)
Firm-Sponsored PFL (FPFL)
  Yes-------
  No0.710 (0.460)1.154 (0.450)0.574 (0.454)1.719 (0.594)1.193 (0.478)1.124 (0.583)1.566 (0.457)
Level of Responding Manager (LMAN)0.931 (0.538)1.277 (0.127)1.300* (0.119)0.972 (0.147)0.866 (0.111)1.208 (0.156)0.965 (0.105)
_Constant0.216 (1.045)0.044** (1.179)0.845 (1.020)0.041* (1.461)0.152 (1.092)0.015** (1.607)1.290 (0.999)
Observations121121121121121121121

Note: Odds Ratios, or Exp(B), presented here with standard errors in parentheses.

a Where applicable, abbreviations correspond to the associated variables entered on Step 1: PCOST: 1 = Extremely unconcerned, 2 = Somewhat unconcerned, 3 = Neither concerned nor unconcerned, 4 = Somewhat concerned, 5 = Extremely concerned; FSIZE: 1 = 0–100, 2 = 100–200, 3 = 200–500, 4 = More than 500; IND: 1 = Agriculture, Forestry, Fishing, Hunting, 2 = Mining, 3 = Utilities, 4 = Construction, 5 = Manufacturing, 6 = Wholesale Trade, 7 = Retail Trade, 8 = Transportation and Warehousing, 9 = Information, 10 = Finance and Insurance, 11 = Real Estate Rental and Leasing, 12 = Professional, Scientific, and Technical Services, 13 = Management of Companies and Enterprises, 14 = Administrative Support and Waste Management Remediation Services, 15 = Educational Services, 16 = Health Care and Social Assistance, 17 = Arts, Entertainment, and Recreation, 18 = Accommodation and Food Services, 19 = Other Services (except Public Administration), 20 = Public Administration; HQ: 1 = New York City, 4 = Boston; FPSL: 1 = “General (Short-Term) Sick Leave”, 0 = missing value; FPFL: 1 = “Parental Leave” or “Maternity Leave” or “Paternity Leave” or “Adoption Leave” or “Foster Child Leave” or “Paid Surrogacy Leave” or “General Family Leave”, 0 = missing value; LMAN: 1 = C-Level (e.g. CEO, CFO), Owner, Partner, President, 4 = Vice President (EVP, SVP, AVP, VP), 5 = Director (Group Director, wSr. Director, Director), 6 = Manager (Group Manager, Sr. Director, Manager, Program Manager)

b All outcomes use a “Select All That Apply” Option where 1 = Option Selected, 0 = missing value.

c PCOST comes from a Likert scale and is not categorical.

* p < 0.05,

** p < 0.01.

Table 16

Small Company Dataset Multivariate Binary Logistic Regressions with Categorical Variables: Explicit Variables

CovariatesaChange in Headcountb (CHEAD)Decrease in Headcount (DHEAD)Re-classification (RCLASS)Increase in Independent Contractors (IINDC)Decrease in Independent Contractors (DINDC)Existing Business Continuity Plan Changes – New or Expanded PCL (NEXPCL)Existing Business Continuity Plan Changes – Layoffs or Furloughs (LAYFUR)Change in Benefitsb (CBENE)Change in Company Benefits – Decrease in Wages (DWAGE)Change in Company Benefits – More PSL (MPSL)Change in Company Benefits – More PFL (MPFL)Employee Productivity Measure – Cost (EMPCOST)
PCL Cost Concern (PCOST)0.900 (0.133)1.084 (0.142)1.303 (0.170)1.693* (0.241)0.985 (0.177)1.043 (0.166)1.480* (0.190)0.853 (0.144)1.492 (0.246)1.022 (0.148)1.001 (0.165)1.361* (0.139)
Firm Size (SIZE)
  0–1002.131 (0.396)0.586 (0.398)0.313* (0.463)0.263* (0.599)1.435 (0.519)0.206** (0.501)0.390 (0.513)8.299** (0.500)0.102** (0.850)0.407* (0.414)0.244** (0.466)0.422* (0.382)
  100–2002.229 (0.471)0.727 (0.480)0.750 (0.508)0.353 (0.725)0.634 (0.728)0.929 (0.488)1.434 (0.527)5.126* (0.571)1.095 (0.631)0.611 (0.488)0.410 (0.538)0.699 (0.450)
  200–500------------
Industry (IND)0.980 (0.033)1.018 (0.035)1.027 (0.042)1.011 (0.059)0.998 (0.048)0.984 (0.043)1.015 (0.045)1.014 (0.035)0.894 (0.067)0.971 (0.037)0.995 (0.043)1.020 (0.034)
Location (HQ)
  New York------------
  Boston1.918 (0.342)2.287* (0.375)0.985 (0.415)0.514 (0.576)0.728 (0.474)1.285 (0.429)1.010 (0.451)2.224* (0.370)1.376 (0.598)2.052 (0.390)1.087 (0.424)1.161 (0.352)
Firm-Sponsored PSL (FPSL)
  Yes------------
  No1.267 (0.370)1.644 (0.371)1.143 (0.420)1.118 (0.532)1.090 (0.483)0.901 (0.441)1.229 (0.444)1.664 (0.408)0.501 (0.636)1.647 (0.388)0.714 (0.461)0.696 (0.371)
Firm-Sponsored PFL (FPFL)
  Yes------------
  No0.515 (0.348)1.681 (0.381)1.767 (0.442)4.473* (0.696)2.686 (0.535)1.627 (0.4574)3.148* (0.509)0.460* (0.375)7.702* (0.843)1.148 (0.396)0.999 (0.443)1.848 (0.363)
Manager (LMAN)1.013 (0.069)1.063 (0.074)0.949 (0.083)1.182 (0.114)0.940 (0.093)0.859 (0.086)1.061 (0.092)1.004 (0.075)0.909 (0.119)1.027 (0.076)0.956 (0.085)1.052 (0.071)
_Constant0.557 (0.771)0.112* (0.853)0.108* (0.992)0.008** (1.438)0.112* (1.053)0.524 (0.976)0.021** (1.138)0.154* (0.871)0.045* (1.512)0.331 (0.867)0.633 (0.958)0.144* (0.815)
Observations185185185185185185185185185185185185

Note: Odds Ratios, or Exp(B), presented here with standard errors in parentheses.

a Where applicable, abbreviations correspond to the associated variables entered on Step 1: PCOST: 1 = Extremely unconcerned, 2 = Somewhat unconcerned, 3 = Neither concerned nor unconcerned, 4 = Somewhat concerned, 5 = Extremely concerned; FSIZE: 1 = 0–100, 2 = 100–200, 3 = 200–500, 4 = More than 500; IND: 1 = Agriculture, Forestry, Fishing, Hunting, 2 = Mining, 3 = Utilities, 4 = Construction, 5 = Manufacturing, 6 = Wholesale Trade, 7 = Retail Trade, 8 = Transportation and Warehousing, 9 = Information, 10 = Finance and Insurance, 11 = Real Estate Rental and Leasing, 12 = Professional, Scientific, and Technical Services, 13 = Management of Companies and Enterprises, 14 = Administrative Support and Waste Management Remediation Services, 15 = Educational Services, 16 = Health Care and Social Assistance, 17 = Arts, Entertainment, and Recreation, 18 = Accommodation and Food Services, 19 = Other Services (except Public Administration), 20 = Public Administration; HQ: 1 = New York City, 4 = Boston; FPSL: 1 = “General (Short-Term) Sick Leave”, 0 = missing value; FPFL: 1 = “Parental Leave” or “Maternity Leave” or “Paternity Leave” or “Adoption Leave” or “Foster Child Leave” or “Paid Surrogacy Leave” or “General Family Leave”, 0 = missing value; LMAN: 1 = C-Level (e.g. CEO, CFO), Owner, Partner, President, 4 = Vice President (EVP, SVP, AVP, VP), 5 = Director (Group Director, Sr. Director, Director), 6 = Manager (Group Manager, Sr. Director, Manager, Program Manager)

b All but CHEAD and CBENE use a “Select All That Apply” Option where 1 = Option Selected, 0 = missing value. For CHEAD and CBENE, 1 = Yes, 2 = No.

* p < 0.05,

** p < 0.01.

Table 17

Small Company Dataset Multivariate Binary Logistic Regressions: Implicit Variables

Covariatesa,bIncrease in Prices (IPRICE)Change in # of Locations (CLOC)Change in Operating Hours (COPH)Reduce Returns to Capital/Profits (DRETS)Employee Productivity Measure – Altered Revenue Goals (CREVG)Employee Productivity Measure – Customer Renewal Rate (CRENEW)Employee Productivity Measure – Customer Satisfaction (CSAT)
PCL Cost Concern (PCOST)c1.497** (0.139)1.657** (0.180)1.047 (0.134)1.000 (0.197)1.089 (0.131)1.198 (0.141)1.323* (0.142)
Firm Size (SIZE)
  0–1000.808 (0.377)0.803 (0.449)0.803 (0.376)1.383 (0.557)1.034 (0.371)0.705 (0.386)0.575 (0.388)
  100–2000.391 (0.489)1.131 (0.544)0.466 (0.486)0.730 (0.762)0.612 (0.477)0.531 (0.495)0.621 (0.477)
  200–500-------
Industry (IND)0.987 (0.034)1.100* (0.040)1.028 (0.034)1.012 (0.047)1.064 (0.033)0.975 (0.035)1.011 (0.035)
Location (HQ)
  New York-------
  Boston0.693 (0.343)1.511 (0.410)2.035* (0.353)1.356 (0.506)1.505 (0.338)1.375 (0.361)0.783 (0.351)
Firm-Sponsored PSL (FPSL)
  Yes-------
  No0.787 (0.368)1.230 (0.414)1.981 (0.358)2.934* (0.515)1.754 (0.355)1.292 (0.369)1.509 (0.364)
Firm-Sponsored PFL (FPFL)
  Yes-------
  No2.025* (0.358)1.230 (0.414)1.585 (0.359)0.454 (0.522)0.983 (0.347)1.731 (0.375)1.160 (0.364)
Manager (LMAN)0.991 (0.069)1.005 (0.081)1.076 (0.070)1.026 (0.100)0.922 (0.068)1.016 (0.071)0.889 (0.070)
_Constant0.215* (0.786)0.012** (1.076)0.152* (0.802)0.085* (1.146)0.257 (0.766)0.206 (0.820)0.330 (0.806)
Observations185185185185185185185

Note: Odds Ratios, or Exp(B), presented here with standard errors in parentheses.

a Where applicable, abbreviations correspond to the associated variables entered on Step 1: PCOST: 1 = Extremely unconcerned, 2 = Somewhat unconcerned, 3 = Neither concerned nor unconcerned, 4 = Somewhat concerned, 5 = Extremely concerned; FSIZE: 1 = 0–100, 2 = 100–200, 3 = 200–500, 4 = More than 500; IND: 1 = Agriculture, Forestry, Fishing, Hunting, 2 = Mining, 3 = Utilities, 4 = Construction, 5 = Manufacturing, 6 = Wholesale Trade, 7 = Retail Trade, 8 = Transportation and Warehousing, 9 = Information, 10 = Finance and Insurance, 11 = Real Estate Rental and Leasing, 12 = Professional, Scientific, and Technical Services, 13 = Management of Companies and Enterprises, 14 = Administrative Support and Waste Management Remediation Services, 15 = Educational Services, 16 = Health Care and Social Assistance, 17 = Arts, Entertainment, and Recreation, 18 = Accommodation and Food Services, 19 = Other Services (except Public Administration), 20 = Public Administration; HQ: 1 = New York City, 4 = Boston; FPSL: 1 = “General (Short-Term) Sick Leave”, 0 = missing value; FPFL: 1 = “Parental Leave” or “Maternity Leave” or “Paternity Leave” or “Adoption Leave” or “Foster Child Leave” or “Paid Surrogacy Leave” or “General Family Leave”, 0 = missing value; LMAN: 1 = C-Level (e.g. CEO, CFO), Owner, Partner, President, 4 = Vice President (EVP, SVP, AVP, VP), 5 = Director (Group Director, Sr. Director, Director), 6 = Manager (Group Manager, Sr. Director, Manager, Program Manager)

b All outcomes use a “Select All That Apply” Option where 1 = Option Selected, 0 = missing value.

c PCOST comes from a Likert scale and is not categorical.

* p < 0.05,

** p < 0.01.

Table 18

Significance Scorecard

OutcomeFull DatasetLarge CompaniesSmall Companies
Explicit Outcomes
Change in Headcount (CHEAD)XX
Decrease in Headcount (DHEAD)XX
Re-classification (RCLASS)XXX
Increase in Independent Contractors (IINDC)XX*
Decrease in Independent Contractors (DINDC)XX
Existing Business Continuity Plan Changes – New or Expanded PCL (NEXPCL)XX
Existing Business Continuity Plan Changes – Layoffs or Furloughs (LAYFUR)XX*
Change in Benefits (CBENE)XXX
Change in Company Benefits – Decrease in Wages (DWAGE)XX
Change in Company Benefits – More PSL (MPSL)XX
Change in Company Benefits – More PFL (MPFL)XX*X
Employee Productivity Measure – Cost (EMPCOST)X*X*
Implicit Outcomes
Increase in Prices (IPRICE)X*X*X*
Change in # of Locations (CLOC)X*X*
Change in Operating Hours (COPH)XX
Reduce Returns to Capital/Profits (DRETS)X
Employee Productivity Measure – Altered Revenue Goals (CREVG)X
Employee Productivity Measure – Customer Renewal Rate (CRENEW)X*X*
Employee Productivity Measure – Customer Satisfaction (CSAT)XXX*

[i] Note: N=19.

DOI: https://doi.org/10.2478/izajolp-2023-0005 | Journal eISSN: 2193-9004
Journal RSS Feed
Language: English
Submitted on: Feb 2, 2023
Published on: Dec 4, 2023
Published by: Sciendo
In partnership with: Paradigm Publishing Services
Keywords:
Families First Coronavirus Response Act,
FFCRA,
Paid Care Leave,
Paid Leave,
Employee Benefits,
Public Policy Analysis,
Firm Outcomes,
COVID-19 Policies
JEL:
J08,
J38,
M21
Related subjects:
Business and economics,
Political economics,
Microeconomics,
Macroeconomics,
Economic policy,
Mathematics and statistics for economists,
Econometrics

© 2023 Tracey Freiberg, published by Sciendo
This work is licensed under the Creative Commons Attribution 4.0 License.

Volume 13 (2023): Issue 1 (January 2023)
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