On April 3, 2020, Governor Andrew Cuomo signed into law the Budget Bill (Senate Bill S7506B), which includes a provision that amends the New York Labor Law (Sec. 196-b) to require all employers to provide annual sick leave to their employees, and the majority of this sick leave (PSL) must be paid. This Paid Sick Leave Law (PSLL) is in addition to the mandatory PSLL enacted on March 18, 2020, in response to COVID-19.
The additional provisions of the April 3 PSLL will become effective on September 30, 2020, and employees will begin accruing leave on that date. Employees may not begin to use accrued leave until January 1, 2021.
Amount of leave. The amount of leave an employer is required to provide varies based on the size of the employer’s workforce in any calendar year and the amount of net income in the previous tax year.
Specifically, the law provides that:
• Employers with 4 or fewer employees and a net income of $1 million or less in ...