Answer:  No, not unless they are taking the FFCRA leave concurrently with leave provided under the SCA or EO 13706.  If your employee is taking paid sick leave under the FFCRA for reasons related to COVID-19, you are required to pay the employee based on the higher of the employee’s regular rate of pay, the federal minimum wage in effect under the FLSA, or the applicable State or local minimum wage; if your employee is taking expanded family and medical leave, you are similarly required to pay the employee based on the employee’s regular rate.  Davis-Bacon fringe benefits are not included in the regular rate.  Thus, to the extent you have been paying cash in lieu of fringe benefits, you would not be required to pay the fringe benefit rate for leave taken pursuant to the FFCRA.  However, to the extent you have been providing health insurance to the employee, you must maintain the employee’s health insurance while the employee is taking FFCRA paid leave as if the employee were working.  Similarly, if your employees are using expanded family and medical leave under the FFCRA concurrently with paid sick leave under EO 13706, you must pay any fringe benefits, or monetary equivalent, required by the EO, for the hours paid under the EO.