The New York State Sick Leave Law which was part of the State’s Budget for Fiscal Year 2021, became effective on September 30, 2020.  Employees may begin using the New York State Sick Law on January 1, 2021.

Here are a few of the highlights from the Law.  Full details can be found on the State’s website here: https://www.nysenate.gov/legislation/laws/LAB/196-B.

  1. Employers with four or less employees and less than 1 million net income in the prior tax year, will provide up to 40 hours of unpaid sick leave in a calendar year.
  2. Employers with four or less employees and more than 1 million net income in the prior tax year, will provide up to 40 hours of paid sick leave in a calendar year.
  3. Employers with 5-99 employees will provide 40 hours of paid sick leave in a calendar year.
  4. Employers with 100+ employees will provide 56 hours of paid sick leave in a calendar year.

Employees accrue this time at a rate of at least 1 hour for every 30 hours worked, and accrual begins with date of hire or September 30, 2020, whichever is later.

Unused sick time must be carried over to the following calendar year.  Employers with less than 100 employees may restrict sick time to 40 hours per calendar year.  Employers with 100+ employees may restrict the use of sick time to 56 hours per calendar year.  Employers are not required to pay out unused sick time when an employee separates from employment.

Employers may require employees to use a minimum number of hours per request, not to exceed 4 hours.

Honorine M. Campisi, CPA