Massachusetts Earned Sick Time Accrual Calculator

Estimate earned sick time accrual under MGL c.149 § 148C: one hour for every 30 hours worked, up to 40 hours per year. Paid leave for employers with 11 or more employees; unpaid for smaller employers at the same rate.

Massachusetts's Earned Sick Time Law (MGL c.149 § 148C, effective July 1, 2015) requires at least one hour of earned sick time for every 30 hours worked, up to 40 hours per year. Employers with 11 or more employees must provide this leave as paid; smaller employers must provide unpaid leave at the same accrual rate. — Massachusetts Executive Office of Labor and Workforce Development — Earned Sick Time

Scope: This calculator models the statewide minimum under MGL c.149 § 148C. The paid/unpaid distinction depends on employer size. Frontloading arrangements and local ordinances may produce different results.

Enter your hours and employer size

Massachusetts Earned Sick Time Law (MGL c.149 § 148C)

Under MGL c.149 § 148C, covered employees accrue one hour of earned sick time for every 30 hours worked. Accrual begins on the first day of employment and continues throughout the accrual year.

Basic formula

raw accrual = hours worked / 30 accrual counted = min(raw accrual, annual cap) estimated balance = prior balance + accrual counted - leave used

Employer-size caps

The annual cap depends on employer size. Employers with 11 or more employees allow up to 40 hours per year. Employers with fewer than 11 employees apply a 40-hour cap. A more generous policy may exceed these limits.

When can leave be used?

Accrued leave may first be taken on the 90th calendar day of employment. Hours continue accruing during the waiting period; the balance shown here may not yet be legally available.

Carryover and year-end balance

Up to 40 hours of unused earned sick time carries forward to the next year. The carry-forward is capped at 40 hours. An employer may offer more generous carryover.

Leave payout at separation

Massachusetts Earned Sick Time Law does not require payout of unused earned sick time at separation. Unused hours are forfeited when employment ends unless a written employer policy provides otherwise.

What this calculator does not determine

Whether an employer has 11 or more employees — this determines whether leave is paid or unpaid.
Whether a particular worker is covered by MGL c.149 § 148C (certain workers are exempt).
Whether an employer uses a compliant frontloading arrangement instead of per-hour accrual.
Whether a specific absence qualifies as an authorized use of earned sick time.
Whether a local ordinance or employer policy provides greater benefits.

Worked examples

Example 1: employer with 11 or more employees, standard pay period

hours worked = 80 raw accrual = 80 / 30 = 2.667 hours annual cap = 40 hours counted accrual = 2.667 hours

Example 2: full year of full-time work, cap applies

hours worked = 2,080 raw accrual = 2,080 / 30 = 69.333 hours annual cap = 40 hours counted accrual = 40.0 hours

Sources and verification

The accrual ratio, 40-hour annual cap, 90-day waiting period, and paid/unpaid employer-size distinction are sourced from MGL c.149 § 148C and the Massachusetts EOLWD Earned Sick Time page, verified August 2026. See the site's methodology for how rules become tested calculator logic.

Common questions

Is Massachusetts earned sick time paid or unpaid?

Employers with 11 or more employees must provide paid sick time. Employers with fewer than 11 employees must provide unpaid sick time. The accrual rate (one hour per 30 hours worked) and the 40-hour cap are the same for both.

When can a new Massachusetts employee use sick time?

Employees begin accruing on day one, but may not use accrued sick time until their 90th calendar day of employment. After that date, leave may be taken as it accrues.

Does Massachusetts sick time carry over year to year?

Yes. Up to 40 hours of unused earned sick time carries forward to the next accrual year. The carryover cap is 40 hours under the statewide minimum.

Is Massachusetts sick time paid out at termination?

No. MGL c.149 § 148C does not require payout of unused sick time when employment ends. A written employer policy promising payout would be a separate obligation.

What can Massachusetts earned sick time be used for?

Leave may be used for the employee's own physical or mental illness, a routine medical appointment, care for a family member, and for absences caused by domestic violence. This calculator estimates hours accrued — it does not determine whether a specific absence is authorized.