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Armanino’s Financial Advisory blog is your source for thought leadership around cloud ERP and accounting solutions and integrations. Supported by the Cloud Accounting Institute and numerous experts in cloud, finance, reporting, integration, compliance, and technology, Armanino’s Financial Advisory blog features must-read content on what’s happening in the finance industry, case studies, white papers, and much more.

October 3, 2018

State and City Paid Sick Leave Laws for 2018

Posted by Lisa Carter

Ever since San Francisco led the charge in 2007, many states and cities have followed suit to mandate paid sick leave for employees working within those jurisdictions.  The federal Fair Labor Standards Act does not require employers to provide paid time off benefits, but as states and cities pass their own laws and ordinances, keeping track of sick time has become a challenge for multi-state employers and their payroll departments.  To help you sort things out, here are the laws that are currently in effect.

The following states require employers to provide paid sick leave to employees:

  • Arizonapaid sick leave
  • California
  • Connecticut
  • Maryland
  • Massachusetts
  • New Jersey (as of 10/29/2018)
  • Oregon
  • Rhode Island
  • Vermont
  • Washington
  • Washington D.C.

The following cities and counties have sick leave ordinances (where there is no state law) or ordinances that may supersede the state law:

  • California
    • San Francisco, Oakland, Emeryville, Berkeley, Los Angeles, Santa Monica, and San Diego
  • Illinois
    • Chicago and Cook County
  • Maryland
    • Montgomery County
  • Minnesota
    • Minneapolis and St. Paul
  • New Jersey (state law will supersede the city laws once in effect on 10/29/18)
    • Newark, Jersey City, Irvington, Passaic, East Orange, Paterson, Trenton, Montclair, Bloomfield, New Brunswick, Elizabeth, Plainfield, and Morristown
  • New York
    • New York City
  • Pennsylvania
    • Philadelphia
  • Texas
    • Austin
  • Washington
    • Seattle, Tacoma, and Spokane

Each law may differ in the hours accrued, annual time allowed and cap.  Laws may also vary regarding which employees qualify for sick leave.

For example, Connecticut’s paid sick leave law covers employers that employed 50 or more individuals in any one quarter in the previous year.  Exempt employers include certain manufacturers and nonprofit organizations.  Exempt employees include specific service workers and temporary employees.  For qualified employers, employees accrue one hour for every 40 hours worked immediately upon hire.  Employees can use sick leave for qualified absences in one-hour increments, up to a maximum of 40 hours per calendar year, and carry over up to 40 hours of sick leave into the next calendar year.  Employees can use accrued sick leave after reaching 680 hours worked.


In contrast, under California’s Healthy Workplace, Healthy Families Act, employees that work in California for at least 30 days within a year and meet a 90-day employment period are eligible (with certain exceptions for union, construction, air carrier and retired government employees).  The standard for eligible employees is to accrue one hour for every 30 hours worked upon hire.  Employees are eligible to use accrued sick leave after 90 days.  California employers can limit sick leave usage to 24 hours per calendar year, but employees can accrue and carry over up to 48 sick leave hours. (You can learn more about California’s paid sick leave law here.)


If you’d like more information regarding paid sick leave requirements, reach out to our HR Solutions team.

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