On the eve of enforcement, California’s Department of Industrial Relations (“DIR”) released FAQs and the required poster for the state’s 2022 COVID-19 Supplemental Paid Sick Leave (“SPSL”). As a reminder, the new law will take effect on Saturday, February 19, 2022, with retroactive application back to January 1, 2022. Barring extensions, the law will remain in effect until September 30, 2022. Employers should note the following updates and highlights from the newly released guidance.