During the COVID-19 pandemic, New York State passed a law requiring employers to provide at least 5 or 14 days (depending on certain circumstances) of job protected, paid COVID-19 sick leave to employees who needed to take leave because they (or their minor dependent) were under a mandatory or precautionary order of quarantine or isolation due to COVID-19. This requirement to provide paid COVID-19 sick leave expires on July 31, 2025.

Although the paid COVID-19 sick leave expires on July 31, 2025, employers may still be required to provide sick leave (whether paid or unpaid) under New York Labor Law  §196-b. New York State Labor Law 196-b mandates that employers provide paid or unpaid sick leave to employees depending on the employer’s size and the previous tax year’s net income. Employers with four or fewer employees must provide at least 40 hours of sick leave: (i) unpaid, if the employer’s net income is less than $1 million, or (ii) paid at the employee’s regular rate, if the employer’s net income is greater than $1 million. Employers with five to 99 employees in a calendar year must provide at least 40 hours of paid sick leave each calendar year. Employers with 100 or more employees must provide at least 56 hours of paid sick leave each year. Employees can use the sick leave immediately upon accrual for purposes such as the employee’s or employee’s family member’s mental or physical illness, injury or health condition, as well as for the employee’s or employee’s family member’s safety to supplement leave for prenatal care, crime victims or victims of domestic violence. Earned sick leave must be tracked by the employer and any unused sick leave must be carried over to the next calendar year. However, an employer does not have to pay out the earned sick leave when employment ends.

This law does not interfere with existing municipal sick leave laws (such as in New York City and Westchester County) and allows for cities to enact local laws or ordinances that conform or exceed the state sick leave law, if the city has a population of one million or more.

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For further information or guidance on revising your policies and procedures in accordance with the above, please contact David Paseltiner or Rose Egan.