The COVID leave tax credits under the American Rescue Plan Act of 2021 (ARP) expired on 9/30/21. These credits are based on the date of the paycheck, not the days missed. For any paycheck after 10/1/21, any employee taking COVID leave would need to utilize vacation/sick pay or the time off will result in unpaid leave.
As an employer, you may decide to offer voluntary leave at company cost and without the tax credit benefits. If employers offer such leave, they must do so in a consistent manner and for all employees.