New York paid sick leave: what employers need to track
Every private employer in New York owes sick leave, and New York City adds rules of its own. Here’s what to give, what to track and how to keep it from becoming a spreadsheet chore.
Sick leave questions tend to arrive at the worst time: an employee is out, a manager wants to know how many hours are left, and the answer lives in someone’s spreadsheet. New York paid sick leave covers every private-sector employer in the state, and the rules on accrual, carryover and records are specific.
This guide walks through the statewide law, the separate paid prenatal leave that started in 2025, and the extra rules for employers in New York City, so you know what to provide and what to track.
How much New York paid sick leave you owe
The amount depends on how many employees you have in the calendar year, January 1 through December 31.
| Employer size | Sick leave per year |
|---|---|
| 100 or more employees | Up to 56 hours, paid |
| 5 to 99 employees | Up to 40 hours, paid |
| 4 or fewer employees, net income over $1 million in the prior tax year | Up to 40 hours, paid |
| 4 or fewer employees, net income of $1 million or less | Up to 40 hours, unpaid |
Employees earn at least one hour of sick leave for every 30 hours worked, starting when they’re hired. You can also give the full amount at the start of the year instead. If you do, you can’t reduce it later based on hours actually worked. For use and accrual, the year can be January through December or any regular 12-month period you choose.
When employees can use it, and how it’s paid
Employees can use sick leave on an oral or written request for their own or a family member’s mental or physical illness, injury or health condition, for diagnosis, care, treatment or preventive care, and for safe leave related to domestic violence, a family offense, sexual offense, stalking or human trafficking.
- You can set a minimum increment of no more than four hours.
- Paid sick leave is paid at the employee’s regular rate or the minimum wage, whichever is greater. A tip credit can’t be used to reduce it.
- You can’t require employees to disclose confidential health information or details of a domestic violence situation as a condition of taking leave.
- Employees return to the same position with the same pay and terms.
- Retaliation for requesting or using sick leave is not allowed.
If you run payroll with PayNortheast, time-off accruals, including New York State and NYC paid sick leave, are tracked in time and attendance and carried into payroll.
Carryover, caps and final pay
Unused sick leave carries over to the next year. You can limit how much an employee uses in a year to 40 hours, or 56 hours if you have 100 or more employees. You don’t have to pay out unused sick leave when someone leaves, unless your own policy says otherwise.
What’s at stake: a balance that resets to zero on January 1 when it should have carried over is an easy mistake to make and a hard one to explain. How it gets easier: when accruals live in your time and payroll system, carryover and caps are applied the same way for everyone.
Records and balance requests
New York requires employers to keep records of sick leave accrued and used for each employee, tracked weekly, for six years. When an employee asks, orally or in writing, you have three business days to give them a summary of the sick leave they’ve accrued and used in the current year or a previous year.
What’s at stake: three business days isn’t long if the answer means digging through timesheets. How it gets easier: when balances show on every pay stub, most employees never need to ask.
Paid prenatal leave is separate
Since January 1, 2025, every private employer in New York, regardless of size, must also provide 20 hours of paid prenatal leave during a 52-week period. It’s in addition to sick leave, and employees don’t have to accrue it.
- It covers pregnancy-related health care, such as physical exams, procedures, monitoring, testing and discussions with a health care provider, including fertility treatment and end-of-pregnancy care. It doesn’t cover postpartum care.
- It can be taken in hourly increments and is paid at the regular rate or minimum wage, whichever is greater.
- You can’t require medical documentation.
- The 52-week period starts the first time the employee uses it, and unused hours aren’t paid out at separation.
New York City adds its own rules
New York City’s Earned Safe and Sick Time Act, now called the Protected Time Off Law, sets similar paid amounts to the state law and adds more:
- 32 hours of unpaid protected time off. Since February 22, 2026, every employer with workers in New York City, of any size, must give 32 immediately available hours of unpaid protected time off each calendar year. That’s on top of the 40 or 56 hours of accrued time.
- The small-employer income test is worded differently. In the city, employers with 4 or fewer employees owe paid time if their net income was $1 million or more in the previous tax year. The state law says more than $1 million.
- Employer size counts all employees nationwide, using the highest number employed at the same time during the calendar year.
- Domestic workers get 40 hours of paid time regardless of the employer’s net income.
- Pay statements must show time accrued and used in the pay period, the time available for use, and, since February 22, 2026, the immediately available unpaid hours.
- A written policy must be given to employees at hire, within 14 days of a change and on request.
- Documentation can only be required after more than three consecutive workdays off, and only if your written policy says so.
The city rules apply on top of the state law for employees who work in New York City.
A quick New York paid sick leave check for 2027
- Confirm your employee count for the year and the amount of leave it requires.
- Check that balances carry over on January 1 and that any use cap is in your written policy.
- Make sure paid prenatal leave is set up as its own bank.
- If you have New York City employees, confirm your pay stubs show accrued, used and available time, and that your written policy is current.
If your policy combines sick leave with vacation or other paid time off, talk with your tax advisor or an employment attorney to confirm it meets the state and city rules.
How PayNortheast handles paid sick leave
Sick leave works best when it lives in the same place as hours and pay. Accruals are tracked in time and attendance and carried into payroll, and your dedicated account manager, who knows New York and NYC rules, helps you set up a policy that fits. Learn more about our more affordable New York payroll services.
- New York State and NYC paid sick leave accruals tracked in time and attendance and carried into payroll.
- Real people review every payroll before it’s paid.
- Federal, New York State and local payroll taxes calculated, deposited and filed.
New York paid sick leave FAQ
Does New York paid sick leave carry over? Yes. Unused hours carry over, but you can cap use at 40 or 56 hours a year, depending on your size.
Do I have to pay out unused sick leave? Not under the state law, unless your own policy says so.
Is paid prenatal leave part of sick leave? No. It’s a separate 20 hours that every private employer must provide.
Do NYC employers have extra rules? Yes, including the 32 unpaid hours, pay statement details and a written policy. See the NYC section above.
Sources: New York State, Paid Sick Leave; New York State Labor Law §196-b; New York State, Paid Prenatal Leave FAQs; NYC Department of Consumer and Worker Protection, Paid Safe and Sick Leave and Protected Time Off FAQs