Sick leave accrual rate
New York requires all private-sector employers to provide sick leave to employees at an accrual rate of not less than one hour for every 30 hours worked. Accrual begins on the first day of employment or September 30, 2020, whichever is later.
Source: N.Y. Lab. Law § 196-b(3)
Sick leave carryover and usage caps
New York requires employers to carry over unused sick leave to the following calendar year. However, employers may cap annual usage at 40 hours for employers with fewer than 100 employees, or 56 hours for employers with 100 or more employees. These usage caps apply even when accrued balances exceed the cap due to carryover.
Source: N.Y. Lab. Law § 196-b(6)
Sick leave permitted uses
New York Labor Law § 196-b(4)(a) specifies three categories of permitted uses for accrued sick leave, effective January 1, 2021. Employees may request sick leave either orally or in writing for these purposes.
Health-related uses
Sick leave may be used for a mental or physical illness, injury, or health condition of the employee or the employee's family member, regardless of whether the condition has been diagnosed or requires medical care at the time the employee requests leave (N.Y. Lab. Law § 196-b(4)(a)(i)). Employees may also use sick leave for the diagnosis, care, or treatment of a mental or physical illness, injury, or health condition, or for medical diagnosis or preventive care, for themselves or a family member (§ 196-b(4)(a)(ii)).
Safe leave for victims of violence
Subdivision 4(a)(iii) permits employees to use sick leave as "safe leave" when the employee or a family member has been the victim of domestic violence (as defined in Executive Law § 292(34)), a family offense, sexual offense, stalking, or human trafficking. The statute enumerates seven specific qualifying activities:
- (a) obtaining services from a domestic violence shelter, rape crisis center, or other services program;
- (b) participating in safety planning, temporarily or permanently relocating, or taking other actions to increase safety;
- (c) meeting with a civil attorney or other social services provider;
- (d) filing a complaint or criminal charges, meeting with a district attorney, or appearing in court;
- (e) enrolling children in a new school;
- (f) taking other actions necessary to maintain, improve, or restore the physical, psychological, or economic health or safety of the employee or family member; and
- (g) taking any other actions necessary to ensure the health or safety of the employee or the employee's family member, or to protect those who associate or work with the employee.
Each of these reasons must be related to the domestic violence, family offense, sexual offense, stalking, or human trafficking. Perpetrators of such offenses are not eligible for leave under this subdivision for situations in which they committed the offense and were not a victim, regardless of any family relationship.
Family member definition
For purposes of § 196-b, "family member" means the employee's child, spouse, domestic partner, parent, sibling, grandchild, or grandparent; and the child or parent of the employee's spouse or domestic partner. "Parent" includes biological, foster, step- or adoptive parent, legal guardian, or a person who stood in loco parentis when the employee was a minor. "Child" includes biological, adopted, or foster child, legal ward, or a child of an employee standing in loco parentis (§ 196-b(4)(b)).
Source: N.Y. Lab. Law § 196-b
Paid versus unpaid sick leave — employer size and net income thresholds
New York Labor Law § 196-b establishes which employers must provide paid versus unpaid sick leave, based on both employer size (number of employees) and, for very small employers, net income. The breakdown is as follows:
- Employers with 4 or fewer employees in any calendar year, and net income of $1 million or less in the previous tax year, must provide up to 40 hours of unpaid sick leave per calendar year (N.Y. Lab. Law § 196-b(1)(a)).
- Employers with 4 or fewer employees in any calendar year, and net income greater than $1 million in the previous tax year, must provide up to 40 hours of paid sick leave per calendar year (also § 196-b(1)(a)).
- Employers with 5 to 99 employees in any calendar year (regardless of net income) must provide up to 40 hours of paid sick leave per calendar year (§ 196-b(1)(b)).
- Employers with 100 or more employees in any calendar year must provide up to 56 hours of paid sick leave per calendar year (§ 196-b(1)(c)).
Employer size is determined by the highest number of employees working for the employer at any point during the calendar year, including part-time, seasonal, and remote workers. "Net income" is calculated based on the previous tax year. If an employer crosses any relevant threshold at any point, the higher (more generous to employees) requirement applies for the entire year.
In short: only the very smallest employers (4 or fewer employees and $1 million or less in net income) may provide unpaid leave. All others must provide paid leave at the relevant hour cap.
Source: N.Y. Lab. Law § 196-b, subd. 1
Paid prenatal personal leave (N.Y. Labor Law § 196-b(4-a), effective January 1, 2025)
Effective January 1, 2025, New York Labor Law § 196-b(4-a) requires all private-sector employers to provide eligible employees with paid prenatal personal leave. This provision entitles each employee to up to 20 hours of paid leave per 52-week period for prenatal health care services, and the entitlement applies immediately upon hire—there is no minimum service period. The law and accompanying guidance define "paid prenatal personal leave" specifically: it is distinct from paid sick leave and cannot be deducted from or offset by other leave entitlements required under § 196-b.
Amount and usage:
- Employees are entitled to 20 hours of paid prenatal personal leave per 52-week period, effective January 1, 2025.
- Leave may be used for attending health care appointments, examinations, monitoring, treatment, medical procedures, or testing related to pregnancy.
- The leave may be taken in hourly increments.
Qualifying services: Covered purposes include—under the law and official guidance—health care provider appointments or treatments that are directly related to pregnancy (including physical exams, ultrasounds, lab testing, pregnancy monitoring, and consultations). Fertility-related treatment is covered if tied to a current pregnancy. Only the employee who is pregnant and receiving care is entitled to the leave (not, for example, a support person, partner, or spouse).
Separation from sick leave: Paid prenatal personal leave is an express statutory entitlement independent of and in addition to the paid sick leave required by § 196-b’s main provisions. Employers may not require employees to use up paid sick leave or other leave before accessing this benefit.
Rate of pay: Employers must pay prenatal personal leave at the employee’s regular rate of pay, or the minimum wage for the employee’s job classification, whichever is greater.
Source: N.Y. Lab. Law § 196-b(4-a) Source: NYS Paid Prenatal Leave – Employee Information
Sick leave waiting period under N.Y. Labor Law § 196-b
New York does not impose a waiting period before employees may use accrued sick leave under Labor Law § 196-b. The statute explicitly requires that sick leave “shall accrue at a rate of not less than one hour per every thirty hours worked, beginning at the commencement of employment or the effective date of this section, whichever is later.” (N.Y. Lab. Law § 196-b(3)). Section 196-b(4) further provides that sick leave must be available for use “for the reasons specified in this section.” The law contains no provision authorizing an employer to delay usage (sometimes termed a “waiting period” or a “probationary period” for new hires)—once sick leave has accrued, employees are entitled to use it as soon as it is available, even during their first months of employment.
This interpretation is confirmed by guidance from the New York State Department of Labor. The Department’s “Paid Sick Leave Frequently Asked Questions” page states: “There is no waiting period before an employee may use accrued sick leave. Employees must be permitted to use accrued leave as it is accrued.” While employers may set reasonable notice requirements for foreseeable absences (such as requiring advance notice if a sick day is anticipated), these requirements may not functionally delay an employee’s first use of accrued leave. (N.Y. Lab. Law § 196-b(5); NYS DOL: Paid Sick Leave FAQ, Question 5.)
Employers should note this is stricter than several other state frameworks, some of which allow up to a 90-day waiting period. New York’s rule is more favorable to employees: accrual and usage are contemporaneous, limited only by the actual accrual rate and the applicable annual usage cap.
Source: N.Y. Lab. Law § 196-b Source: NYS DOL Paid Sick Leave FAQ
Sick-leave recordkeeping: six-year payroll retention and three-business-day employee request
New York Labor Law § 196-b imposes specific recordkeeping requirements on employers regarding sick leave accrual and use.
Six-year record retention Employers must retain, for at least six years, payroll records that include—for each employee on a weekly basis—the amount of sick leave accrued and used. This requirement comes from Labor Law § 196-b(7) (which cross-references the general payroll record obligations under § 195), and is expressly reinforced by New York State Department of Labor guidance.
Employee access: response within three business days If an employee requests (either orally or in writing) to know their current year's or any previous year's amount of sick leave accrued and used, the employer has three business days to provide a summary of that information. This access right applies for both current and prior calendar years, and there is no limit on the number of requests an employee may make.
These requirements are mandatory. Failure to adhere can lead to enforcement action by the NYS Department of Labor. There is no statutory requirement for the employer to provide ongoing automatic leave-balance statements—only to respond timely when asked.
Source: N.Y. Lab. Law § 196-b(7) Source: NYS DOL Paid Sick Leave Employer FAQ