New York Paid Sick Leave law (Labor Law § 196-b)
Under NY Labor Law § 196-b, covered employees accrue one hour of paid sick leave for every 30 hours worked. Accrual begins on the first day of employment and continues throughout the year.
Basic formula
Employer-size caps
The annual cap varies by employer size. Employers with more than 99 employees allow up to 56 hours per year. Employers with up to 99 employees cap accrual at 40 hours per year. Very small employers below the coverage threshold may not be required to provide paid leave — confirm coverage under the statute.
When can leave be used?
Accrued leave may first be taken on the first day of employment (accrual begins immediately; use is permitted after 30 calendar days for employers of all sizes). Hours continue accruing during the waiting period; the balance shown here may not yet be legally available.
Carryover and year-end balance
Unused paid sick leave of up to 56 hours (for 100+ employee employers) or 40 hours (for smaller employers) carries forward to the next year. Employers may allow more generous carryover.
Leave payout at separation
New York law does not require payout of unused paid sick leave at separation. Unused hours are forfeited at termination unless a written employer policy provides otherwise.
What this calculator does not determine
- Whether an employer with 1–4 employees and net income above $1 million must provide paid leave (they do) or unpaid leave (net income at or below $1 million).
- Whether an employer uses a compliant frontloading arrangement instead of per-hour accrual.
- Whether a local ordinance (New York City) provides greater benefits.
- Whether a specific absence qualifies as an authorized use under Labor Law § 196-b.
- How fractional hours are tracked or rounded on payroll records.
Worked examples
Example 1: employer with 100 or more employees, 1,680 hours worked
Example 2: employer with 5–99 employees, full year
Sources and verification
The accrual ratio, employer-size caps, 30-day use waiting period, and carryover rules are sourced from NY Labor Law § 196-b and the New York Department of Labor Paid Sick Leave page, verified August 2026. See the site's methodology for how rules become tested calculator logic.