October 7, 2020
New York City sick leave law amended to match New York State's paid leave requirements
New York City Mayor Bill De Blasio recently signed into law a bill (Intro 2032-A) that amends the city's paid sick leave requirements to align with New York state's recently enacted paid sick leave law. New York City has had a paid sick leave law in place since April 2014. (News release, New York City mayor's office, September 28, 2020.)
As we reported, New York state fiscal year 2021 budget legislation (SB 7506B, Part J) establishes a statewide paid sick leave law that requires employers to: (1) allow employees to begin accruing sick leave effective September 30, 2020, and (2) begin providing accrued sick leave to employees effective January 1, 2021. (EY Tax Alert 2020-1578, 6-16-2020.)
According to the mayor's news release, "the law expands paid safe and sick leave to employees of small businesses with four or fewer employees and a net income of more than $1 million. This legislation also expands paid leave for workers at the largest businesses; those with 100 or more employees must now provide up to 56 hours of paid sick leave. It also brings domestic workers in line with other private sector workers by allowing them to accrue and use leave the same as other private sector workers."
Modified paid sick leave law provisions
As is the case for employees under New York state's paid sick leave law, effective September 30, 2020, New York City's law requires that:
Effective January 1, 2021, employees newly covered under the amendments must be allowed to use their accrued sick leave.
Further, effective September 30, 2020, New York City employers must:
See the New York City website for more details on requirements for paid sick leave in New York City. The city is in the process of updating its website and employee notices to reflect the amended law. Employers may contact the City at OLPS@dca.nyc.gov with additional questions.
Ernst & Young LLP insights
New York also has a paid family leave program, which is funded by employee payroll deductions and provides eligible employees with job-protected paid time off to bond with a new child, care for a family member with a serious health condition and assist loved ones when a family member is deployed abroad on active military service.
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