The New York State Paid Sick Leave law (“NYSPSL”) and the amendments to the New York City Paid Safe and Sick Leave law (“ESSTA”) expanding employees’ paid sick leave entitlements will go into full effect on January 1, 2021. As we previously reported, NYSPSL went into effect on September 30, 2020 for accrual purposes, but employees are not able to access their accrued sick leave until January 1, 2021.
As a reminder, under both NYSPSL and ESSTA, the amount of sick leave is determined by an employer’s size and net income in a given calendar year:
- Employers with 4