The sweeping American Rescue Plan Act of 2021 (ARPA) covers several employment-related topics. In addition to extending certain items that may be familiar to employers, including leave-related tax credits and unemployment insurance benefits, the ARPA includes new items such as a premium subsidy under the Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) and an appropriation of funds to the U.S. Department of Labor, signaling a shift in enforcement efforts. Employers should be aware of the ARPA's key employment-related provisions to both ensure compliance and reap the ARPA's benefits. Employers should also stay current on developing state action such as in New York state's recently enacted paid vaccine leave law.