• “Employer” includes any person, corporation, limited liability company, or association employing any individual in any occupation, industry, trade, business or service, but does not include government agencies. 
• “Employee” is broadly defined and means any person employed for hire by an employer in any employment.

• Employers with 4 or fewer employees and a net income of $1 million or less in the previous tax year must provide 40 hours (5 days) of unpaid sick leave.
• Employers with 4 or fewer employees and a net income of greater than
• $1 million in the previous tax year must provide 40 hours (5 days) of paid sick leave.
• Employers with between 5 and 99 employees must provide 40 hours (5 days) of paid sick leave.
• Employers with more than 100 employees must provide 56 hours (7 days) of paid sick leave. 
• An employer’s size is determined by calendar year. There is currently no clarification as to the calculation should an employer’s size fluctuate during the preceding calendar year.
• An employer must pay employees at their regular rate of pay or applicable minimum wage, whichever is greater. Employees for whom a tip credit is taken must be paid at the full minimum wage. 

• As of January 1, 2021, or for employees hired after that date, as soon as the employee has accrued paid sick leave.
• For mental or physical illness, injury or health condition of employee or employee’s family member, regardless of whether such illness, injury or health condition has been diagnosed or requires medical care at the time that such employee requests leave.
• For the diagnosis, care or treatment of a mental or physical illness, injury or health condition of, or need for medical diagnosis of, or preventive care for, such employee or such employee’s family member.
• For an absence from work for the employee to avail themselves or a covered family member of services or assistance related to being a victim of domestic violence, a sexual or family offense, stalking or human trafficking as those terms are defined by New York law. 
• Family member is defined as an employee’s child, spouse, domestic partner, parent, sibling, grandchild, grandparent and the child or parent of an employee’s spouse or domestic partner.
• An employer can set a minimum increment for use of leave, which may not be greater than 4 hours.

• Employees accrue sick leave at the rate of no less than 1 hour for every 30 hours worked (the same accrual rate as in NYC and Westchester.
• Employees begin accruing sick leave at the start of employment or on September 30, 2020, whichever is later.
• For the purpose of using and accruing State Sick Leave, the employer can choose to use a calendar year or another consecutive 12-month period.
• Employers may choose to frontload sick leave.
• The State Sick Leave law, as written, requires employers to carryover unused but accrued sick leave to the following year, even if the employer frontloads sick time. However, an employer with fewer than 100 employees may limit the use of sick leave to 40 hours per calendar year and an employer with 100 or more employees may limit the use of sick leave to 56 hours per calendar year.
• Employers are not required to pay an employee’s accrued but unused sick leave upon separation from employment for any reason.

• An employer cannot compel an employee to disclose confidential health or domestic violence related information in order to take leave under this law.
• Upon request of the employee, an employer must provide a summary of the amounts of leave accrued and used in the current or any previous year within 3 days business days of such request. 
• Employers are required retain records relating to sick leave for 6 years. 

• The State Sick Leave law does not preempt or diminish any existing city or county-level paid sick leave law. As such, employers already covered by the New York City Earned Safe and Sick Time Act and/or the Westchester County paid sick leave must continue to provide employees with leave that meets or exceeds the requirements of both State Sick Leave and local laws. 
• Employers are not required to provide additional sick leave if they have an equal or more generous policy with regard to use, amount of leave, accrual of leave, and carryover. 
• The State Sick Leave law provides that a collective bargaining agreement ("CBA") entered into on or after September 30, 2020 may contain terms and conditions of sick leave different from the provisions of the law provided that the CBA specifically acknowledges the State Sick Leave law. 

• Employers cannot retaliate against any employee because that employee has exercised their rights under the State Sick Leave law. 
• Employees must be reinstated to the same position, equivalent pay and conditions after using State Sick Leave.