The Mailbag.

• Author: Delogu, Nancy

Must we provide face masks for employees?

Q Is it the responsibility of the employer to furnish masks to employees returning to work? --Denise, District of Columbia

1. That will depend on whether masks are mandatory in your jurisdiction and whether local law requires employers to pay for the costs of tools used in the work or other business expenses.

   In many states and in the District of Columbia, the employer must pay for the cost of "tools" that the employee needs in order to perform the job. And if local officials mandate the use of masks for workers for coronavirus safety, you should be prepared to provide them for workers. You can probably also allow employees to wear their own masks if you believe those masks meet the required standards.

   Online resource For a state-by-state chart of face mask requirements (as of mid July) compiled by the Burr & Forman law firm, go to www.tinyurl.com/StateMask.

   Can recalled worker stay away due to anxiety?

   Q An employee has been on furlough since mid-March. He was asked to return to work and refused, claiming he is experiencing anxiety related to catching the coronavirus. He requested leave under the FMLA and state law. Does he qualify if he is currently on furlough?--Cecilia, California

1. Generally speaking, no. Employees must be actively employed in order to be eligible for leave benefits. However, you have recalled him. So if he qualifies for FMLA or state leave (i.e., he has the required tenure and can provide medical certification) then you should designate his continued absence as FMLA/state leave, so you can begin tracking that use.

   Key point: Many employees are anxious about returning to work, but unless the anxiety qualifies as a "serious health condition," they will not be able to claim FMLA. If they are recalled but decline to return, they are unlikely to qualify for continued unemployment compensation benefits. Check with your attorney before making the decision.

   We're better off small; can we keep it that way?

   Q Due to the coronavirus, we reduced our workforce to better adhere to social distancing guidelines. Our company is small and went from 15 employees to 10. Our plan was to recall those laid-off employees after the stay-at-home order was lifted. However, we found that the company in fact performs more efficiently with the reduced staff. How can we legally terminate our employment relationship with these people?--Susan, Wisconsin

1. Your company is too small to be covered by the federal...