New York Paid Sick Leave: Employer Time-Off Guide (2025 Update)

New York Paid Sick Leave: Employer Guide to Time-Off Rules

Updated October 2025

New York employers face one of the nation’s most complex sets of time-off requirements. In addition to statewide paid sick leave, many local laws and separate statutes govern voting time, jury duty, and other absences. This page brings those obligations together in one place—summarizing what’s required, what’s optional, and what practical steps employers should take to stay compliant.

HR manager reviewing employee leave schedule

Overview of the New York Paid Sick Leave Law

New York’s statewide paid sick leave (NY PSL) law took effect September 30, 2020. It applies to nearly all private-sector employers and employees, regardless of industry or job classification.

Employer Size / Net Income	Leave Amount	Paid or Unpaid
0–4 employees and ≤ $1 million in net income	up to 40 hours	Unpaid
0–4 employees and > $1 million in net income	up to 40 hours	Paid
5–99 employees	up to 40 hours	Paid
100+ employees	up to 56 hours	Paid

Accrual or Frontloading

Employees accrue at least 1 hour of leave for every 30 hours worked, beginning on their first day of employment. Employers may instead frontload the full annual allotment each year.

Carryover and Usage

Unused hours must carry over to the next calendar year, though employers may cap annual use at 40 or 56 hours, depending on size. Leave may be used for the employee’s own illness, family member care, public-health closures, or domestic-violence-related reasons.

Documentation and Notice

Employers may not require disclosure of medical details or demand documentation for short absences. Reasonable advance notice may be requested only when the need for leave is foreseeable.

Recordkeeping and Policies

Maintain six years of records showing accrued and used time. Handbooks or written policies should mirror statutory language—especially definitions of “family member” and “confidential information.”

Local and Overlapping Laws

Some municipalities impose additional requirements.

New York City Paid Safe and Sick Leave Act mirrors the state law but adds “safe leave” and covers domestic workers.
Westchester County Earned Sick Leave Law remains in effect but generally aligns with state standards.
When multiple laws apply, employees receive the greater benefit.

Other Required Time-Off Laws in New York

While the Paid Sick Leave Law covers illness and safe leave, employers must also comply with several other state-mandated time-off provisions:

Voting Leave in New York

Type of Leave	Statute / Source	Paid?	Who Is Covered	Key Points
Voting Leave	Election Law § 3-110	Up to 2 hours paid	All employees who don’t otherwise have time to vote outside work hours	Must request between 2 and 10 days before election; employer may set fixed voting hours.
Jury Duty	Judiciary Law § 519	First $40/day (if ≥ 10 employees)	Private employers with ≥ 10 employees	Cannot discharge or penalize an employee for service.
Domestic Violence / Safe Leave	Labor Law § 196-b	Paid if accrued hours available	All employees	Qualifying reasons include court appearances and relocation.
Bereavement Leave	None statewide (may be in policy/contract)	Employer policy	N/A	No statewide entitlement; follow written policy.
Religious Accommodation / Time Off	Exec. Law § 296(10)	Unpaid	All employers	Must reasonably accommodate religious observance unless undue hardship.
Vacation or PTO	Contractual	Employer policy	Private sector	Not required by law; payout at separation governed by written policy.

This list is not intended to be exhaustive of all New York leave laws.

Coordination With Other Leave Laws

Paid Family Leave (PFL) and FMLA:
Paid sick leave runs separately from New York PFL and the federal FMLA, though employees may use PSL for short absences not covered by those programs.

COVID-19 / Public Health Orders:
While the state’s specific COVID-19 leave has expired, PSL covers similar situations where public-health authorities close a workplace or a child’s school.

City vs. State Differences:
If a business operates both inside and outside NYC, apply the more generous provisions to NYC-based employees.

Employer Compliance Checklist

✅ Confirm your employee count and net-income threshold each calendar year.
✅ Select and document an accrual or frontload method.
✅ Track balances accurately in payroll or HR software.
✅ Update written policies and employee handbooks.
✅ Post the NY DOL’s required notice and distribute updates.
✅ Train supervisors not to request medical details.
✅ Retain records for at least six years.
✅ Audit local ordinances (NYC, Westchester).

Common Mistakes to Avoid

Using “use-it-or-lose-it” policies. Carryover is mandatory.
Requiring doctor’s notes for short absences. Permitted only for extended or patterned use.
Failing to include part-time and temporary workers. All employees accrue leave.
Ignoring retaliation risks. Adverse action for using leave violates Labor Law § 196-b.
Not updating policies after acquisitions or mergers. Employer size recalculates based on total statewide headcount.

Employee taking a wellness break during time off.

FAQs

How much paid sick leave must employers provide?
Between 40 and 56 hours annually, depending on size and income.

Can an employer frontload sick leave instead of accruing?
Yes, but any reduction of leave mid-year due to over-use is prohibited.

Do unused hours roll over?
Yes, but employers may cap annual use at 40 or 56 hours (depending on size).

Are part-time employees covered?
Yes. Accrual is based on hours worked, not full-time status.

Can employers require advance notice?
Only when the need for leave is foreseeable; otherwise employees must notify as soon as practicable.

How does New York’s law differ from NYC’s?
NYC extends coverage to domestic workers, adds “safe leave,” and includes specific notice requirements.

Does paid sick leave run concurrently with Paid Family Leave?
Generally, no. But an employee could use PSL for short absences before or after PFL benefits.

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