Who gets leave: Employees who work for an employer for more than 30 days within a year is entitled to paid sick days.

Accrual: At least 1 hour for every 30 hours worked. Accrual may be at a different rate if it is accrued regularly and the employee accrues 24 hours or 3 days of leave by the 120th day of work. Employers may cap accrual at 48 hours or 6 days per year.

Carry-over: Accrued but unused sick days must carry over into the next year, unless you give the employees 3 days of paid sick leave at the beginning of each year.

Use: Employee may start using accrued paid sick days beginning on the 90th day of employment. Employers may limit use to 24 hours or 3 days in each year of employment, calendar year, or 12 month period.

Written notice: Employers must provide each employee with written notice of the amount of paid sick leave available or PTO leave provided instead of paid sick leave.

Rate of Pay: Non-exempt employees – divide employee’s total wages, not including overtime premium pay, by employee’s total hours worked in the full pay periods of the last 90 days. Alternatively, it may be calculated in the same manner as the regular rate for calculating overtime in the week the employee takes sick leave, regardless of whether overtime is worked in that week. Payment to be made no later than next payroll period.

Record-keeping: 3 year requirement.

Termination: No pay-out requirement at the time of termination of employment relationship.