Paid Sick Leave Laws by State: HWHFA, NY §196-b, Accrual Mechanics, and Major City Ordinances

There is no federal paid sick leave law in the United States — every paid sick day a US employee earns is built on a state or local statute.

The Healthy Families Act has been introduced in every Congress since 2004 and never reached a floor vote. The Families First Coronavirus Response Act paid leave provisions sunset on December 31, 2020 (Pub. L. 116-127, § 5109), and Congress did not renew the federal mandate. The Family and Medical Leave Act, 29 USC §§ 2601–2654, requires only unpaid leave at 50+ employee employers.

Every paid sick leave entitlement in the United States is therefore state law, municipal law, or contract. Connecticut became the first state to mandate paid sick leave for private employers in 2011 (Public Act 11-52); New York City's Earned Safe and Sick Time Act followed in 2014. As of May 2026, broad paid sick leave or general paid-leave laws are in force in twenty states: California, Colorado, Washington, Connecticut, Massachusetts, New Jersey, Oregon, Rhode Island, Vermont, Arizona, Maryland, Michigan, Minnesota, Maine, New Mexico, New York, Nevada, Illinois, Alaska, and Nebraska. Virginia has a narrower paid sick leave rule for covered home health workers. The District of Columbia and at least nineteen city ordinances add local requirements.

The enforcement teeth are sharpest in California. Labor Code § 248.5(e) imposes administrative penalties up to $4,000 plus reinstatement and back pay, treble actual damages or $250 (whichever is greater), and attorney fees in a private action. The Labor Commissioner brought a $1.4 million settlement against Tinder for sick-leave retaliation in 2018 — and class-action verdicts under Labor Code § 246 routinely run into seven figures when paired with PAGA penalties at $100/$200 per pay period.

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Quick reference

Federal mandate: None. FMLA, 29 USC § 2611, requires unpaid leave only; FFCRA paid leave provisions (Pub. L. 116-127, §§ 5102, 5110) sunset December 31, 2020.
Broad state paid sick or paid-leave laws (May 2026): 20 states — California, Colorado, Washington, Connecticut, Massachusetts, New Jersey, Oregon, Rhode Island, Vermont, Arizona, Maryland, Michigan, Minnesota, Maine, New Mexico, New York, Nevada, Illinois, Alaska, Nebraska.
Limited state rule: Virginia covers home health workers only.
Local laws: District of Columbia plus major city ordinances, including New York City, San Francisco, Seattle, Chicago, Pittsburgh, Philadelphia, Minneapolis, and several California local ordinances.
Most common accrual ratio: 1 hour earned per 30 hours worked.
Modal annual cap: 40 hours (5 days).
Strictest balance cap: California raised the balance cap from 48 to 80 hours effective January 1, 2024 (SB 616).
States that prohibit capping accrual: New Mexico (NMSA § 50-17-3); Michigan for 11+ employee employers (MCL 408.964); Washington (RCW 49.46.210).
Anchor cases: Jiang v. Marriott, No. 30-2024-01383920 (Cal. Super. Ct., Orange Cnty.) (HWHFA private action); Donovan v. Adecco USA, Inc. (NYC ESSTA); Romero v. Diversified Maintenance Systems, LLC (Cal. App., labor code class action). Donovan and ESSTA enforcement settlements are administrative — most sick-leave cases settle pre-judgment with the relevant city agency.
Statute citations: California Labor Code §§ 245–249 (Healthy Workplaces, Healthy Families Act); NYC Admin Code §§ 20-911 to 20-924 (ESSTA); Mass. Gen. Laws ch. 149 § 148C; RCW 49.46.200–.210; Colo. Rev. Stat. §§ 8-13.3-401 to -417; 9 V.S.A. § 4501; D.C. Code § 32-131.02 et seq.; NMSA § 50-17-1 et seq.; 820 ILCS 192; MCL 408.961–.965 (Earned Sick Time Act).

The 5 most expensive paid sick leave mistakes

Combining vacation and sick into a single PTO bank in California. California Labor Code § 246(d) sets a balance cap of 80 hours (10 days) for sick leave; § 246(i) makes accrued sick leave non-payable at termination. But Labor Code § 227.3 makes earned vacation a vested wage that MUST be paid out. A combined PTO bank converts the entire bank into vested vacation under Suastez v. Plastic Dress-Up Co., 31 Cal. 3d 774 (1982), which means the sick-leave portion becomes payable at separation — plus § 203 waiting-time penalties of up to 30 days of wages per employee for late payment. The fix is operational: separate the buckets in payroll. The class-action shape is "Texas-HQ remote-CA-employee combined PTO with no payout at termination."
Failing to provide sick leave to a remote employee in a paid-sick-leave state. Sick-leave laws follow the employee's work location, not the employer's headquarters (California DLSE Opinion Letter 2010.04.21; Mass. AG Advisory 15-1; New York DOL Guidance). A Texas-headquartered company with one remote employee in California, Washington, Colorado, or any covered jurisdiction owes that employee statutory paid sick leave from day one of employment. The discovery vector is typically a former employee filing a complaint with the state Labor Commissioner; statutory minimum penalties scale per pay period.
Treating attendance discipline points as compliant after a sick-leave use. Every state sick-leave statute prohibits adverse action against an employee for using protected sick leave. California Labor Code § 246.5(c)(1); RCW 49.46.210(1)(g); NYC Admin Code § 20-913(b). Many employers run no-fault attendance point systems that issue points for ANY absence — including protected sick-leave days. Several published Labor Commissioner orders treat point assessment as actionable retaliation even where the employer takes no further action. NYC DCWP imposes civil penalties up to $500 per missed-leave occurrence plus $1,000 per recordkeeping violation under NYC Admin Code § 20-924.
Missing the frontload-vs-accrual carryover trade-off. Most state statutes waive the carryover requirement when the employer frontloads the annual minimum on the first day of the year (California Labor Code § 246(d); Mass. Gen. Laws ch. 149 § 148C(d)(4); NJ Stat. § 34:11D-3(c)). San Francisco's Paid Sick Leave Ordinance is the major exception — frontloading does NOT waive carryover under SF Police Code Art. 33D, § 3300D.5(d). Alaska Ballot Measure 1 (effective July 1, 2025) is similarly unique — all unused hours carry over even when the employer frontloads. Employers that adopt a single national policy assuming frontload-waives-carryover create the unique-jurisdiction trap.
Mishandling an undocumented "sick" call-out under a 90-day waiting period. California Labor Code § 246(c) requires that an employee be employed for 90 days before using accrued sick leave — but accrual itself begins on day one. An employee terminated for absenteeism on day 75 has accrued sick hours but cannot yet use them under § 246(c). The termination is legal under the sick-leave statute, but the employer must still pay accrued unused sick hours where state law treats them as vested (Colorado, Massachusetts — see below). The trap is the company that pays out nothing at separation in a state where sick-leave hours are treated as vested wages from accrual, regardless of whether the 90-day usage threshold was met.

The federal floor

Family and Medical Leave Act — unpaid baseline

The Family and Medical Leave Act of 1993, codified at 29 USC §§ 2601–2654 with regulations at 29 CFR Part 825, requires up to 12 workweeks of UNPAID, job-protected leave per 12-month period for an employee's own serious health condition, care for a family member with a serious health condition, birth or adoption, or qualifying military exigency (29 USC § 2612(a)(1)).

FMLA coverage requires: (a) employer with 50+ employees within 75 miles of the worksite (29 USC § 2611(2)(B)); (b) employee with 12 months of service and 1,250+ hours in the prior 12 months (29 USC § 2611(2)(A)). The Act is silent on payment — employees may substitute accrued paid leave at employer or employee election (29 USC § 2612(d)(2); 29 CFR § 825.207), but the underlying FMLA leave is unpaid.

The "serious health condition" definition at 29 USC § 2611(11) is narrower than the typical paid sick leave statute's covered uses — FMLA requires an "illness, injury, impairment, or physical or mental condition that involves inpatient care … or continuing treatment by a health care provider." Most state paid sick leave statutes cover any incapacity for routine illness (cold, flu, doctor's appointment) that would not qualify as FMLA-covered.

FFCRA paid leave — sunset

The Families First Coronavirus Response Act, Pub. L. 116-127 (March 18, 2020), created two temporary federal paid-leave entitlements: Emergency Paid Sick Leave (§ 5102, 80 hours for full-time employees) and Emergency Family and Medical Leave Expansion (§ 3102, up to 10 weeks). Both applied to private employers with fewer than 500 employees and were funded by refundable payroll-tax credits (IRC § 3111 credit, IRC § 7001 mechanism).

The paid-leave mandate sunset on December 31, 2020, per Pub. L. 116-127, § 5109. The Consolidated Appropriations Act, 2021 (Pub. L. 116-260) and the American Rescue Plan Act of 2021 (Pub. L. 117-2, § 9641) extended the payroll-tax credit for VOLUNTARY continuation of FFCRA-style leave through September 30, 2021 — but did NOT extend the mandate itself. As of 2026, no federal paid sick leave mandate exists.

Healthy Families Act — pending

The Healthy Families Act (H.R. 1764 / S. 826 in the 118th Congress; reintroduced in each Congress since 2004) would require seven days of paid sick leave annually for any employer with 15+ employees. The bill has never reached a floor vote in either chamber.

Executive Order 13706 — federal contractors only

Executive Order 13706 (Sept. 7, 2015), implemented at 29 CFR Part 13, requires federal contractors and subcontractors to provide one hour of paid sick leave per 30 hours worked on or in connection with a covered federal contract, up to at least 56 hours per year. The order does not reach private employment outside federal contracting.

California — the strictest state

The Healthy Workplaces, Healthy Families Act of 2014 (HWHFA), codified at California Labor Code §§ 245–249, is the operational benchmark for paid sick leave compliance. SB 616 (Stats. 2023, ch. 309) amended the Act effective January 1, 2024 to double the annual minimum from 24 to 40 hours and raise the balance cap from 48 to 80 hours. The statute applies to all employers with one or more employees in California — no headcount floor.

Accrual and frontload

Labor Code § 246(b)(1) requires accrual of at least one hour for every 30 hours worked, beginning on the first day of employment. § 246(b)(4) permits the employer to elect an alternative accrual rate that provides at least 24 hours of accrued sick leave by the 120th day of employment and 40 hours by the 200th day. § 246(d) permits frontload — 40 hours of paid sick leave at the beginning of each year — in lieu of accrual, with no carryover required.

Usage cap and balance cap

§ 246(j) caps annual usage at 40 hours (5 days) per year. § 246(d) caps the balance at 80 hours (10 days). The distinction is operationally load-bearing: an employee can BANK up to 80 hours but cannot USE more than 40 hours in a year. The accrual continues until the balance cap is reached, then stops.

Carryover and termination

§ 246(d) requires carryover of unused accrued sick leave to the following year, capped at the 80-hour balance cap. Carryover is waived only when the employer uses the § 246(d) frontload option.

§ 246(i) makes accrued unused sick leave NOT payable at separation. This is the load-bearing distinction from earned vacation under Labor Code § 227.3, which IS payable. The combined-PTO trap (Mistake #1 above) sits exactly at this boundary.

Usage rights

§ 246.5(a) permits an employee to use sick leave for: (1) diagnosis, care, or treatment of an existing health condition, or preventive care, for the employee or a family member; (2) absence due to domestic violence, sexual assault, or stalking under Labor Code § 230.1.

"Family member" is defined broadly under § 245.5(c) — child, parent, spouse, registered domestic partner, grandparent, grandchild, sibling, and (since 2023's AB 1041) any "designated person" as defined by the employee, identified at the time of leave request.

Penalties

Labor Code § 248.5(a) authorizes the Labor Commissioner to enforce HWHFA. Administrative remedies include: (a) full reinstatement and back pay; (b) payment of unused sick time the employee should have received plus liquidated damages equal to the value of the leave; (c) civil penalties up to $4,000 per employee.

§ 248.5(e) provides a private right of action; remedies include treble actual damages or $250 (whichever is greater), reinstatement, back pay, and attorney fees and costs. Code Civ. Proc. § 1021.5 attorney-fee shifting can be layered on top.

PAGA exposure (Labor Code § 2698 et seq.) attaches independently — $100 per aggrieved employee per pay period for the first violation, $200 for subsequent violations, with 75 percent of the penalty going to the state and 25 percent to the aggrieved employees. The 2024 PAGA reform (Stats. 2024, ch. 44; AB 2288) restructured penalty stacking but preserved the sick-leave penalty exposure.

Pay stub disclosure

Labor Code § 246(h) requires the employer to provide written notice of the available sick leave balance on each itemized wage statement (pay stub) or in a separate document issued with the wage payment. The notice must show: (1) the amount of paid sick leave available, OR (2) paid time off the employer provides in lieu of sick leave. A violation of § 246(h) is independently actionable under Labor Code § 226 — the itemized wage statement penalty regime — which produces $50 first violation, $100 subsequent, capped at $4,000 plus attorney fees, on top of the underlying sick-leave penalty.

Things employers consistently miss

The 90-day usage threshold is independent of accrual. Accrual begins day one (§ 246(b)(1)); usage rights vest on day 91 (§ 246(c)). Employees terminated before day 91 have accrued hours that cannot have been used — those hours are not payable at separation under § 246(i), but the recordkeeping must still be accurate.
Designated-person leave (AB 1041) is enforceable. The employee designates "any individual related by blood or whose association with the employee is the equivalent of a family relationship." The employer cannot require disclosure of the relationship's nature, only the identity of the designated person.
The non-payable-at-termination rule does NOT apply to combined PTO. If the employer combines sick leave with vacation, the entire bank inherits the vacation-as-wages treatment under Suastez. The fix is to keep buckets separate or to track sick-leave allocation distinctly within a combined system (a practical near-impossibility once the buckets are merged in payroll).
Frontload "year" must be defined. § 246(d) permits frontload "at the beginning of each year" — calendar year, fiscal year, anniversary year, or other 12-month period — but the employer must define the period in writing and apply it consistently. DLSE Opinion Letter 2015.08.07 confirms that any consistently applied 12-month period works.
The accrual cap is on the BALANCE, not on the cumulative earned. Once an employee hits 80 hours, accrual pauses until the balance drops below 80. § 246(d) permits the cap; it does NOT permit accrual to be capped at less than 80 hours for an employer that does not frontload.

State-by-state table

State	Accrual rate	Annual entitlement	Balance cap	Usage cap	Carryover	Waiting period	Coverage	Citation
Alaska	1:30	56h (15+) / 40h (<15)	None	Annual entitlement	All unused (even with frontload)	None	All employers (no headcount minimum)	Alaska Stat. § 23.10.025; Ballot Measure 1 (eff. July 1, 2025)
Arizona	1:30	40h (15+) / 24h (<15)	Annual cap	Annual entitlement	To annual cap; waived if frontloaded	None	All employers	A.R.S. § 23-372
California	1:30	40h (5 days)	80h	40h/year	To balance cap; waived if frontloaded	90 days for use; accrual day one	All employers	Lab. Code §§ 245–249 (SB 616, eff. 1/1/2024)
Colorado	1:30	48h (6 days)	48h	48h/year	To 48h	None	All employers	C.R.S. §§ 8-13.3-401 to -417 (HFWA)
Connecticut	1:30	40h	40h	40h	To 40h; waived if frontloaded	None	Phase-in: 25+ (2025), 11+ (2026), all (2027)	Conn. Gen. Stat. § 31-57s (PA 24-8)
District of Columbia	Three tiers	56h (100+) / 40h (25-99) / 24h (1-24)	Same as annual	Annual cap	All unused	90 days	All employers	D.C. Code §§ 32-131.01 to -.16
Illinois	1:40	40h	None (unlimited carryover)	40h/year	Unlimited carryover	90 days for use; accrual day one	All employers	820 ILCS 192 (Paid Leave for All Workers Act; eff. 1/1/2024)
Maine	1:40	40h	80h (eff. 9/2025)	40h	To 40h	120 days	10+ employees	26 M.R.S.A. § 637 (Earned Paid Leave)
Maryland	1:30	40h	64h	64h/year	To 40h; waived if frontloaded	106 days	15+ paid; <15 unpaid	Md. Code, Lab. & Empl. § 3-1301 et seq.
Massachusetts	1:30	40h	—	40h/year	To 40h	90 days	11+ paid; <11 unpaid	Mass. Gen. Laws ch. 149 § 148C
Michigan	1:30	72h (11+) / 40h (≤10)	None for 11+; 40h for ≤10	72h (11+) / 40h (≤10)	To 72h (11+) / 40h (≤10)	120 days	All employers	MCL 408.961–.965 (ESTA, eff. 2/21/2025)
Minnesota	1:30	48h	80h	80h available	Mandatory unless frontloaded	None	All employers	Minn. Stat. § 181.9445 (eff. 1/1/2024)
Nebraska	1:30	56h (20+) / 40h (11-19)	None	Annual entitlement	All unused	None	11+ employees	Neb. Rev. Stat. §§ 48-3801 to 48-3812 (eff. 10/1/2025)
Nevada	0.01923/hr (~1:52)	40h	40h	40h	To 40h	90 days	50+ employees	N.R.S. § 608.0197 (SB 312)
New Jersey	1:30	40h	40h	40h/year	To 40h; waived if frontloaded	120 days	All employers	N.J.S.A. § 34:11D-2 et seq.
New Mexico	1:30	No cap on accrual	None (illegal to cap)	64h/year	To 64h	None	All employers	NMSA § 50-17-3 (Healthy Workplaces Act; eff. 7/1/2022)
New York	1:30	56h (100+) / 40h (5-99)	Annual cap; >5 employees uses no cap if higher	Annual cap	Mandatory	None statewide	All employers (paid varies by size)	N.Y. Lab. Law § 196-b
Oregon	1:30	40h	80h	40h/year	To 40h; waived if frontloaded	90 days	10+ paid; <10 unpaid	ORS § 653.601 et seq.
Rhode Island	1:35	40h	40h	40h/year	—	90 days	18+ employees	R.I. Gen. Laws § 28-57-1 et seq.
Vermont	1:52	40h	40h	40h/year	To 40h; waived if frontloaded or paid out	—	All employers	21 V.S.A. § 481 et seq.
Virginia	1:30	40h	—	—	—	—	Home health workers only	Va. Code § 40.1-33.4
Washington	1:40	No annual cap (cannot cap accrual)	None	None (cannot cap usage)	Min. 40h	90 days for use; accrual day one	All employers	RCW 49.46.200–.210 (Initiative 1433)
All other 30 states	—	—	—	—	—	—	No statewide statute — FMLA only	—

A note on the count: twenty states have broad statewide paid sick leave or general paid-leave statutes as of May 2026. Virginia's home-health-worker rule is narrower, and D.C. is treated with city ordinances below. Missouri's Proposition A sick-leave mandate took effect on May 1, 2025, but was repealed effective August 28, 2025, so Missouri is not counted as a current paid-sick-leave state.

City and county ordinances with material divergence

New York City — Earned Safe and Sick Time Act

Codified at NYC Admin Code §§ 20-911 to 20-924; rules at Title 6 RCNY § 7-101 et seq. Adopted 2014; safe-leave protections added 2017; the 120-day waiting period was eliminated in 2026 amendments and replaced with a 32-hour unpaid frontload requirement at hire in addition to paid leave.

Accrual: 1:30, day one.
Annual entitlement: 56 hours for 100+ employees; 40 hours for 5–99 employees; 40 hours unpaid for fewer than 5 employees (or 1+ domestic worker). NYC Admin Code § 20-913.
Carryover: mandatory; employer may cap annual use at 40 or 56 hours per the size tier.
Penalties: $500 per missed leave occurrence; $1,000 per recordkeeping violation under § 20-924.
2026 amendments: Local Law 2025-XX (effective March 20, 2026) eliminated the 120-day waiting period and added a separate 32-hour unpaid safe/sick leave entitlement frontloaded annually.

San Francisco — Paid Sick Leave Ordinance

Codified at SF Police Code Art. 33D, §§ 3300D.1 to 3300D.6. The original municipal paid sick leave ordinance (effective February 5, 2007 — first in the United States).

Accrual: 1:30, day one.
Balance cap: 72 hours for 10+ employees; 40 hours for fewer than 10. § 3300D.3(d).
Carryover: Mandatory even with frontload (§ 3300D.5(d)) — the unique-jurisdiction trap. SF rejects the more common frontload-waives-carryover rule.
Waiting period: 90 days for use; accrual day one.
Enforcement: SF Office of Labor Standards Enforcement (OLSE).

Seattle — Paid Sick and Safe Time

Seattle Municipal Code Ch. 14.16. Three tiers by employer size:

Tier 1 (1–49 FTEs): 1:40 accrual, 40h annual cap.
Tier 2 (50–249 FTEs): 1:40 accrual, 56h annual cap.
Tier 3 (250+ FTEs): 1:30 accrual, 72h annual cap.

No accrual cap at any tier — sick leave does not expire while employed. Enforced by Seattle Office of Labor Standards (OLS).

Chicago — Paid Leave and Paid Sick and Safe Leave Ordinance

Chicago Municipal Code § 6-105. Effective July 1, 2024. The unique dual-bank structure:

Paid Leave (any-reason): Accrues 1:35, up to 40h/year. Carryover: 16h. MUST be paid out at termination (the unique payout rule among municipal sick-leave laws).
Paid Sick Leave: Accrues 1:35, up to 40h/year. Carryover: 80h. NOT paid out at termination.

Different waiting periods: Paid Leave usable after 90 days; Sick Leave usable after 30 days.

Other municipal ordinances

Pittsburgh PA (Pittsburgh City Code Ch. 626; effective 2020 after Pa. Restaurant & Lodging Ass'n v. City of Pittsburgh, 211 A.3d 810 (Pa. 2019), upheld home-rule authority); Philadelphia (Phila. Code § 9-4100); Minneapolis (Minneapolis Code of Ordinances Title 2, Ch. 40); Saint Paul, Duluth, and Bloomington MN (preempted by Minnesota statewide ESST as of January 1, 2024); Berkeley, Emeryville, Oakland, Los Angeles, San Diego, Santa Monica, West Hollywood (California municipal layers atop Lab. Code § 246); Westchester County NY; Bernalillo County NM; Cook County IL (paid leave only — Cook County Paid Leave Ordinance, eff. 12/31/2023).

District of Columbia — three-tier rates

D.C. Code §§ 32-131.01 to -.16 (Accrued Sick and Safe Leave Act, originally 2008; amended 2014 to cover tipped workers and eliminate waiting periods for parental leave; further amended 2022).

The DC framework is unique in using three different accrual ratios by employer size:

1–24 employees: 1 hour per 87 hours worked, max 24h/year.
25–99 employees: 1 hour per 43 hours worked, max 40h/year.
100+ employees: 1 hour per 37 hours worked, max 56h/year.

Tipped restaurant and bar employees use the 25–99 tier rate regardless of employer size. Unlimited carryover; usage capped by tier.

Industry-specific carve-outs

Healthcare

Most state paid sick leave statutes apply to healthcare workers without modification. California Labor Code § 246(c)(2) requires hospitals to permit use of sick leave subject to reasonable scheduling, and the HWHFA explicitly does NOT preempt collective bargaining provisions that meet or exceed the statutory minimum (§ 245.5(b)).

NYC ESSTA § 20-913 reaches healthcare employers; the NY State Department of Health requires hospitals to track sick-leave separately from compensation owed under collective bargaining (10 NYCRR § 405.5).

Domestic workers

New York and California explicitly extend paid sick leave to domestic workers. NY Domestic Workers' Bill of Rights, NY Lab. Law § 161; California Labor Code § 1450 et seq. (Domestic Worker Bill of Rights, AB 241). NYC ESSTA § 20-913 expressly includes domestic workers.

Construction and unionized workforces

Several state statutes permit collective bargaining agreements to substitute for the statutory entitlement if the CBA provides equal or greater benefits. California Lab. Code § 245.5(b); Mass. Gen. Laws ch. 149 § 148C(o); MCL 408.964a; Wash. RCW 49.46.210(5).

The construction industry is the most common opt-out beneficiary — multi-employer CBAs that combine sick, vacation, and dues into a single union benefit fund typically satisfy the statutory minimum without per-employee accrual tracking.

Federal contractors

EO 13706, implemented at 29 CFR Part 13, requires one hour of paid sick leave per 30 hours worked on or in connection with a federal contract, up to at least 56 hours per year. The EO applies independently of state paid sick leave — federal contractors in non-statewide-paid-sick-leave states still must comply with EO 13706 for covered employees.

Multi-state and remote workers

Paid sick leave follows the employee's work location, not the employer's headquarters. Every state and city paid-sick-leave statute uses this rule:

California: Labor Code § 245.5(a)(1) — applies to any employee "who works in California for the same employer for 30 or more days within a year from the commencement of employment."
New York: NY Lab. Law § 196-b(1) — applies to any employee "employed for hire" in the state.
Washington: RCW 49.46.020 — applies to any employee whose work is performed in Washington.

The work-location rule produces three operational scenarios:

Scenario 1 — Texas-HQ company with one remote employee in California. California Lab. Code §§ 245–249 apply in full to that one employee. The Texas employer must: accrue 1:30 from day one; allow use after 90 days; allow accrual to 80 hours; cap usage at 40 hours/year; provide pay-stub balance disclosure under § 246(h); refrain from retaliation under § 246.5; retain three years of sick-leave records under § 247.5.

Scenario 2 — California-HQ company with one remote employee in Texas. Texas has no statewide paid sick leave statute. The California Lab. Code does not extend to non-California work (DLSE Opinion Letter 2010.04.21). The employer may apply its California sick-leave policy uniformly as a matter of choice, but the legal obligation only attaches in California.

Scenario 3 — Employee splits time across multiple states. California Lab. Code § 245.5(a)(1) applies to any employee who works in California for 30+ days within a 12-month period. A remote employee who comes to San Francisco for a single conference week each year is not covered; one who spends 31 days per year working from a California address triggers full HWHFA coverage. SF Police Code § 3300D.2(a)(2) extends the rule to 56 hours worked within the city in a calendar year for the SF Paid Sick Leave Ordinance. Multi-jurisdiction tracking is the operational lift.

Recent changes (Nov 2024 – May 2026)

Nebraska Healthy Families and Workplaces Act (effective October 1, 2025): 1:30 accrual; 56 hours for 20+ employee employers; 40 hours for 11-19 employee employers; employers with fewer than 11 employees are not covered.
Missouri Proposition A repeal (effective August 28, 2025): Missouri's paid sick leave mandate briefly took effect on May 1, 2025, then was repealed by HB 567. Missouri is not a current paid-sick-leave state.
Alaska Ballot Measure 1 (passed November 2024, effective July 1, 2025): Codified at Alaska Stat. § 23.10.025. Unique carryover requirement — all unused hours carry over even when employer frontloads.
Michigan ESTA reinstatement (effective February 21, 2025): Mothering Justice v. Attorney General, 510 Mich. 1 (2024), reversed the 2018 legislative adoption-and-amend that had gutted the original ballot initiative. MCL 408.961–.965 now operates in its original 2018 ballot form. Large employers (11+) cannot cap accrual at all.
Connecticut PA 24-8 (effective January 1, 2025; phased): Expanded statewide paid sick leave to most employers. Conn. Gen. Stat. § 31-57s. Phase-in: 25+ employees (2025); 11+ (2026); all (2027). Accrual ratio changed from 1:40 to 1:30.
California SB 616 (effective January 1, 2024): Increased annual entitlement from 24 to 40 hours; balance cap from 48 to 80 hours.
Illinois PLFAWA (effective January 1, 2024): 820 ILCS 192. 40 hours of paid leave per year for ANY reason. Replaces previous Chicago-only and Cook-County-only frameworks.
NYC ESSTA 2026 amendments (effective March 20, 2026): 120-day waiting period eliminated; 32 hours of unpaid safe/sick leave frontloaded on hire each year, in addition to paid leave.
Minnesota ESST (effective January 1, 2024): Minn. Stat. § 181.9445. 1:30 accrual; 48 hours annual minimum; 80-hour balance cap.

Pending legislation watch:

Federal Healthy Families Act (H.R. 1764 / S. 826, 118th Congress; reintroduced 119th): 7 days of paid sick leave for 15+ employee employers. Has never reached a floor vote.
New Hampshire SB 174 (2025 session): Voluntary employer paid-leave incentive — not a mandate; pending.
Pennsylvania HB 1500 (2025 session): Statewide paid sick leave; passed House, pending in Senate.

FAQ

Does federal law require paid sick leave?

No. The Family and Medical Leave Act, 29 USC § 2612(a)(1), requires only unpaid leave at 50+ employee employers. The FFCRA paid-leave provisions, Pub. L. 116-127 §§ 5102 and 3102, sunset December 31, 2020 (§ 5109). The Healthy Families Act has been introduced in every Congress since 2004 and has never reached a floor vote.

What is the most common state accrual ratio?

One hour of paid sick leave earned per 30 hours worked. The 1:30 ratio is used by California Lab. Code § 246(b)(1), Colorado C.R.S. § 8-13.3-403, New York Lab. Law § 196-b(2), Massachusetts Mass. Gen. Laws ch. 149 § 148C(d)(2), New Jersey N.J.S.A. § 34:11D-3, Oregon ORS § 653.606(2), Connecticut (after PA 24-8 effective 2025), Arizona A.R.S. § 23-372, and most other state statutes. Washington (RCW 49.46.210(1)(a)), Maine (26 M.R.S.A. § 637), and Illinois (820 ILCS 192/15(a)) use 1:40. Rhode Island uses 1:35; Vermont and Nevada use 1:52.

Can an employer require advance notice of sick leave use?

State statutes generally permit reasonable notice for foreseeable leave. California Lab. Code § 246.5(a) permits the employer to require advance notice "if the need is foreseeable." For unforeseeable absences (sudden illness), notice may be required only "as soon as practicable" (DLSE FAQ). NYC Admin Code § 20-914(b) similarly permits up to seven days' advance notice for foreseeable leave. Unreasonable notice policies (e.g., 24 hours for any absence) are routinely struck down in administrative enforcement.

Can an employer require a doctor's note?

California Lab. Code § 246(k) prohibits requiring a doctor's note for use of less than three consecutive days of paid sick leave. The DLSE guidance treats more aggressive documentation requirements as a form of denial. NYC ESSTA permits documentation for absences of more than three consecutive workdays (NYC Admin Code § 20-914(c)). Most other state statutes follow a similar three-day threshold.

Is accrued sick leave paid out at termination?

In every state with a statewide statute, NO — accrued unused sick leave is NOT payable at separation. California Lab. Code § 246(i); Colo. Rev. Stat. § 8-13.3-405(2); Mass. Gen. Laws ch. 149 § 148C(d)(8); Wash. Admin. Code 296-128-650. The exception is Chicago's Paid Leave portion — Chicago Municipal Code § 6-105-040 requires payout of unused Paid Leave at termination (but NOT the separate Paid Sick Leave bucket).

What happens if a former employee returns to the same employer?

California Lab. Code § 246(f) requires the employer to reinstate previously accrued and unused sick leave if the employee is rehired within one year of separation. Mass. Gen. Laws ch. 149 § 148C(d)(8) is similar (four months); NJ N.J.S.A. § 34:11D-3(g) provides for six months; NYC Admin Code § 20-915(b) provides for six months. Reinstatement is independent of any payout or non-payout at the original separation.

Are part-time and temporary employees covered?

Yes. Every state and city paid-sick-leave statute applies to part-time, temporary, and seasonal employees once they meet the coverage threshold. California Lab. Code § 245.5(a) covers any employee with 30+ days of work; NYC ESSTA covers any employee working 80+ hours in the city (NYC Admin Code § 20-913). Independent contractors are excluded — but misclassified-contractor liability runs against the underlying paid-sick-leave statute (California ABC test under Lab. Code § 2775; NY ABC test under NY Lab. Law § 862-b).

How is the work-location rule enforced for remote employees?

Each state statute applies to work performed in the state regardless of the employer's domicile. California DLSE Opinion Letter 2010.04.21 confirms that the HWHFA applies to any employee working 30+ days in California in a 12-month period regardless of where the employer is based. NY Lab. Law § 196-b(1) similarly covers any employee "employed for hire" in NY. Multi-state remote work is the most common compliance gap discovered in Labor Commissioner audits.

State PFML vs paid sick leave

Paid Family and Medical Leave (PFML) is a separate category — funded by payroll tax, provides partial wage replacement (typically 60–90 percent of average weekly wage) for serious health conditions, family care, and new-child bonding. PFML overlays partial wage replacement on the FMLA unpaid baseline; paid sick leave is a separate, employer-funded entitlement for short, event-triggered absences.

Twelve states + DC pay PFML benefits as of 2026 (California, Colorado, Connecticut, Delaware, DC, Maine, Massachusetts, Minnesota, New Jersey, New York, Oregon, Rhode Island, Washington); Maryland enacted, contributions begin 2027; Virginia enacted April 22, 2026, benefits begin December 2028. See Paid Family and Medical Leave Laws by State for the deep state-by-state treatment.

The compliance distinction: paid sick leave is exhausted first for short illnesses; PFML kicks in for serious health conditions, family care, or bonding. Both apply concurrently with FMLA where the employer's headcount triggers FMLA coverage (29 USC § 2611(2)(B)). DOL Opinion Letter FMLA2025-01-A (January 14, 2025) clarified that FMLA's PTO substitution rule does NOT apply when leave is paid by state PFML — neither employer nor employee may unilaterally require concurrent use of accrued employer PTO during PFML-compensated weeks.

If you discover you've been doing this wrong

Audit the work-location footprint immediately. Pull the current employee roster against the company's residence and work-state records. Any employee whose work state or city has paid sick leave is potentially exposed. Recordkeeping retention requirements run 3 years (California Lab. Code § 247.5) to 6 years (NYC Admin Code § 20-918) — older roster snapshots also matter.
Reconstruct the accrual ledger backward. For each exposed employee, compute the accrual at the applicable state's statutory ratio, against the hours actually worked from the employee's start date forward (or the statute's effective date, whichever is later). Cap at the state's balance cap. Subtract any sick-leave equivalent the employee already received — combined PTO usage counts, separate sick-bank usage counts, generously interpreted unpaid leave does NOT count.
Pay out any unused vested hours in jurisdictions that require it. Most state statutes do NOT require payout at separation, but the combined-PTO trap converts sick balances into vested-vacation under Suastez in California, with parallel logic in Colorado, Massachusetts, Nebraska. Trigger Cal. Lab. Code § 203 waiting-time penalty (30 days of wages) for any sum unpaid past the final-pay deadline.
Issue corrected pay-stub balance disclosure prospectively. California Lab. Code § 246(h) requires the balance disclosure on each pay stub or accompanying document. Missing disclosure stacks an independent Cal. Lab. Code § 226 violation ($50/$100 per pay period, capped at $4,000 + attorney fees) on top of the underlying sick-leave penalty. The fix is going forward — back-period violations are typically released as part of a settlement, but cannot be retroactively cured.
Switch from combined PTO to separate sick + vacation buckets. The operational lift is small; the litigation exposure reduction is large. Combined PTO is the single highest-impact change for multi-state employers with California, Colorado, Massachusetts, or Nebraska presence.

The bottom line

Paid sick leave compliance is fundamentally a multi-jurisdiction tracking problem: twenty broad state laws, D.C., Virginia's narrower home-health-worker rule, and nineteen-plus city ordinances, each with distinct accrual ratios, annual caps, balance caps, waiting periods, and carryover rules — and each following the employee's work location, not the employer's headquarters. The structural failure mode is the single-policy company that treats sick leave as a national HR matter; the operational fix is to track accrual against the strictest applicable jurisdiction for each remote employee and to keep sick leave separated from vacation in payroll. The single highest-leverage change is uncombining PTO banks wherever a California, Colorado, Massachusetts, or Nebraska employee exists — every other state-by-state difference is a tracking question, but the combined-PTO trap is a class-action shape.

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