New York’s Paid Sick Leave Law (Labor Law § 196‑b) has evolved significantly since its enactment in April 2020. Effective for all private‑sector employees starting September 30, 2020, it mandates accrual or front‑loaded sick leave, with usage rights kicking in January 1, 2021. This robust framework ensures employees can address personal or family health needs without financial hardship.
In 2025, two major changes went into effect:
- Statewide Paid Prenatal Leave – Private-sector employees now receive 20 hours per year for prenatal healthcare.
- Expiration of COVID‑19 Emergency Leave – the supplemental emergency leave ends July 31, 2025.
Who Must Provide Sick Leave?
a) Employer‑Size Tiers
| Employer Size | Paid Sick Leave | Unpaid Leave |
|---|---|---|
| 100+ employees | Up to 56 hours/year | – |
| 5–99 employees | Up to 40 hours/year | – |
| 0–4 employees, net income > $1 million | Up to 40 hours/year | – |
| 0–4 employees, net income ≤ $1 million | – | Up to 40 hours/year |
These thresholds apply per employer, counting all staff across locations.
b) Universal Coverage & Accrual
All private‑sector workers—including part‑time, exempt, domestic, undocumented, and those telecommuting from NYC—are covered. Employees accrue at least 1 hour of sick leave per 30 hours worked (or can be front‑loaded annually).
Using Leave: Permissible Reasons
Employees can use accrued leave for:
- Their illness, injury, or preventive care (doctor’s visits, vaccinations).
- A family member’s health needs—family includes spouses, domestic partners, children, parents, siblings, grandparents, grandchildren, and in‑laws.
- Safe time, covering matters like domestic violence, sexual assault, stalking, or human trafficking.
- Prenatal leave (20 hours/year), specifically for prenatal health care such as fertility treatments and end‑of‑pregnancy visits.
Emergency COVID‑19 leave ended July 31, 2025; however, employees may continue to use standard paid sick leave for COVID‑related absences.
Accrual, Front‑loading & Carry‑over
- Accrual: 1 hour per 30 hours worked. Employers must round accruals reasonably (e.g., nearest 5 minutes).
- Front-loading: Employers can provide upfront leave (40 or 56 hours, depending on size) at the start of the year or benefit period—must still allow accrual for part-timers and honor carry-over.
- Carry‑over: Unused leave carries into the next year, but annual usage is limited to 40 or 56 hours, depending on employer size.
Pay & Documentation Guidelines
- Leave is paid at the regular rate of pay, but at least at the applicable minimum wage rate.
- Overtime and tip credits do not count; employers must calculate leave pay at standard, not overtime, rates and cannot deduct tip credits.
- Employers may require documentation only after three consecutive workdays; must explain policy clearly.
- Leave increments: Employers can set minimum leave usage per day (up to 4 hours; prenatal no more than 1 hour).
- Front‑loaded leave usage must be tracked and carried over or paid out on separation.
- Records: Employers must notify leave balances on paystubs or via accessible systems, and maintain written policy documentation.
Anti‑Retaliation & Enforcement
Retaliation against employees using or requesting leave is strictly prohibited. Misuse of leave may be disciplined, but unintentional errors or attempts are protected . Enforcement is overseen by state and (for NYC employees) city agencies, with a private action allowed since January 2024.
Special Considerations for NYC Employers
NYC’s Earned Safe & Sick Time Act (ESSTA) mirrors the state’s rules but adds:
- Both safe and sick time where state law references only “sick.”
- Separate 20 hours of paid prenatal leave under NYC rules, effective July 2, 2025.
- Requires consolidated written policies; FAQs clarify combined policy structure.
Key 2025 Updates
- Jan 1, 2025 – Paid prenatal leave statewide (20 hours/year).
- July 2, 2025 – NYC updates ESSTA rules on prenatal leave detail.
- July 31, 2025 – COVID‑19 emergency paid leave ends.
Compliance Tips for Employers
- Audit payroll systems to ensure accruals, front‑loading, carry‑over, and pay rates are correct.
- Update policy documents to include both state and NYC prenatal leave rules where applicable.
- Train managers on allowed uses of leave, documentation limits, and anti‑retaliation protection.
- Communicate clearly: add leave balances on paystubs/electronic systems and ensure visibility of rights and procedures.
Conclusion
New York’s paid sick leave framework has matured significantly, especially in 2025, with the addition of paid prenatal leave and the phase‑out of COVID‑19 emergency leave. The laws are inclusive—covering nearly all workers with robust protections around accrual, usage, documentation, and anti‑retaliation. NYC employers face additional layers under ESSTA.
Staying informed, updating internal systems, and updating employee communications are essential to maintain compliance and support workforce well‑being.