Does an employee who is on a FMLA leave on December 31 of the current calendar year have to re-qualify for FMLA to continue the leave on January 1 of the new calendar year?

Yes. The employee must re-qualify in the new calendar year in order to be eligible to continue taking time off under FMLA in January of the new calendar year. "Re-qualify" means that the employee must have actually worked at least 1250 hours in the 12 months prior to January 1.

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