State and city sick leave laws (for admins)
This article is for admins who manage sick leave policies in Gusto. To learn how to set up sick leave in Gusto, read this article on time off policies. Below, you’ll find sick leave requirements by state and city.
State sick leave reporting requirements
Some states (like California) require you to show employees how much unused sick time they have. Run a Time Off Balances Report in Gusto to do this.
Employees can also check their sick time balances by logging in to Gusto. Share this help article to guide them.
Sick leave laws by state and city
The table below shows some states and cities with sick leave laws. Click each link to learn more.
Missing your state or city? Contact us, and we’ll research it. To contact us, sign in to your Gusto account and click the help icon 
in the top-right corner of the page. You can also visit your state or local government website or contact them directly.
Important key considerations
Sick leave laws vary by employer type. Always check your state or city’s specific requirements.
For questions about sick leave laws or ordinances, visit your local government website or contact them directly.
Table last updated September 29, 2025
State
Agency resources
Sick leave details
Alaska
Earning sick leave: 1 hour for every 30 hours worked
Maximum: Depends on employer size
Carryover: Yes, amount depends on employer size
Accrual starts: When employment begins
Use: Once earned
Arizona
Earning sick leave: 1 hour for every 30 hours worked
Maximum: Depends on employer size
Carryover: Yes, amount depends on employer size
Accrual starts: When employment begins
Use: Once earned
California
West Hollywood (compensated and uncompensated leave)
State of California
Earning sick leave: 1 hour for every 30 hours worked
Maximum: 40 hours per year
Carryover: Yes, up to 80 unused hours
Accrual starts: After 30 days
Use: After a 90-day waiting period
City of Los Angeles
Earning sick leave: You must either:
Give at least 48 hours of paid sick leave all at once each year (frontload), or
Let employees accrue 1 hour of paid sick leave for every 30 hours worked.
Carryover and cap:
Any unused sick time must carry over into the next year.
You may set a cap of at least 72 hours on how much sick time can be stored.
You are allowed to choose a higher cap or no cap.
Payout at separation: When an employee leaves the company, you do not have to pay out any unused, accrued sick time.
Reference: For full legal details, see the City of Los Angeles sick leave rules.
Colorado
Earning sick leave: 1 hour for every 30 hours worked
Maximum: 48 hours per year
Carryover: Yes, up to 48 unused hours per year
Accrual starts: When employment begins
Use: Once earned
Connecticut
Earning sick leave: 1 hour for every 30 hours worked
Maximum: 40 hours per year
Carryover: Yes, up to 40 unused hours
Accrual starts: When employment begins
Use: After a 120-day waiting period
District of Columbia
Earning sick leave: Depends on employer size
Maximum: Depends on employer size
Carryover: Yes, amount depends on employer size
Starts: When employment begins
Use: After a 90-day waiting period
Florida
N/A
Florida has no law requiring paid sick leave or carryover.
Illinois
State of Illinois (effective January 1, 2024)
Earning sick leave: 1 hour for every 40 hours worked
Maximum: 40 hours per year
Carryover: Yes, up to 40 unused hours per year
Accrual starts: When employment begins
Use: After a 90-day waiting period
Indiana
Indiana sick leave policy*
*Only applies to state civil service employees
Earning sick leave: 7.5 hours for every two months worked (full-time employees)
Carryover: Rolls over and accumulates
Maine
First state to offer paid leave (not specific to sick time)
Earning sick leave: 1 hour for every 40 hours worked
Maximum: 40 hours per year
Carryover: Yes, all unused hours carry over. Carryover does not reduce the following year's accrual.
Accrual starts: When employment begins
Use: After a 120-day waiting period
Usage cap: None. Employees may use their full accrued balance.
Maryland
State of Maryland
Earning sick leave: 1 hour for every 30 hours worked
Maximum: 40 hours per year or no more than 64 hours at any time
Carryover: Yes, up to 40 unused hours
Accrual starts: When employment begins
Use: After a 106-day waiting period
Massachusetts
Earning sick leave: 1 hour for every 30 hours worked
Maximum: 40 hours per year
Carryover: Yes, up to 40 unused hours
Accrual starts: When employment begins
Use: After a 90-day waiting period
Michigan
Note: The Michigan Supreme Court recently issued an opinion that changes the state’s earned sick time laws and establishes the Michigan Earned Sick Time Act (effective February 1, 2025).
Earning sick leave: 1 hour for every 30 hours worked
Maximum: Depends on employer size
Carryover: Yes, up to 72 unused hours or 40 for a small business (10 employees or fewer)
Accrual starts: When employment begins
Use: After a 120-day waiting period
Minnesota
State of Minnesota ( effective January 1, 2024)
Duluth (repealed January 17, 2024)
State of Minnesota
Earning sick leave: 1 hour for every 30 hours worked
Maximum: 48 hours per year
Carryover: Yes, up to 80 unused hours
Accrual starts: When employment begins
Use: Once earned
Missouri
Employers may continue to offer employees earned paid sick time if they wish, but are no longer required to.
Earning sick leave: 1 hour for every 30 hours worked
Maximum: Depends on employer size
Carryover: Yes, up to 80 unused hours
Accrual starts: When employment begins
Use: Depends on employer size
Nebraska
State of Nebraska (effective October 1, 2025)
Nebraska voters passed Initiative 436, requiring Nebraska employers to provide paid sick leave.
Earning sick leave: 1 hour for every 30 hours worked
Maximum: Depends on employer size
Carryover: Yes, with no maximum cap, but employers may cap usage at 40 or 56 hours per year, depending on the company’s size.
Accrual starts: Once an employee has worked 80 consecutive hours
Use: Depends on employer size
How to set this up in Gusto
Set up an hours-based waiting period in Gusto to follow the 80-hour start rule. Learn how in the Time Off policy article.
Nevada
Earning sick leave: 0.01923 hours for every hour worked
Maximum: 40 hours per year
Carryover: Yes, up to 40 unused hours
Accrual starts: When employment begins
Use: After a 90-day waiting period
New Jersey
Scroll down on the agency website and click the For employers tab.
State of New Jersey
Earning sick leave: 1 hour for every 30 hours worked
Maximum: 40 hours per year
Carryover: Yes, up to 40 unused hours
Accrual starts: When employment begins
Use: After a 120-day waiting period
New Mexico
State of New Mexico
Earning sick leave: 1 hour for every 30 hours worked
Maximum: 64 hours per year
Carryover: Yes, up to 64 unused hours
Accrual starts: When employment begins
Use: Once earned
New York
Employers with:
0-4 employees:
If net income is $1 million or less, employer must provide up to 40 hours of unpaid sick leave.
If net income is greater than $1 million, employer must provide up to 40 hours of paid sick leave.
5–99 employees: Employers with 5-99 employees must provide up to 40 hours of paid sick leave per calendar year.
100+ employees: Employers with 100 or more employees must provide up to 56 hours of paid sick leave per calendar year.
New York State
Earning sick leave: 1 hour for every 30 hours worked
Maximum: Depends on employer size
Carryover: Yes, up to 40 unused hours
Accrual starts: When employment begins
Use: Once earned
North Carolina
North Carolina does not have paid sick leave laws. For more information, contact the North Carolina Department of Labor.
Employees not covered under the Federal Family and Medical Leave Act can be legally terminated or disciplined for missing work due to medical needs.
Oregon
Info on the Paid Family and Medical Leave (PFML) program–effective January 1, 2023–can be found in this article.
State of Oregon
Earning sick leave: 1 hour for every 30 hours worked
Maximum: 40 hours per year
Carryover: Yes, up to 40 unused hours, capping total balance at 80 hours
Accrual starts: When employment begins
Use: After a 90-day waiting period
Pennsylvania
N/A
Rhode Island
Earning sick leave: 1 hour for every 35 hours worked
Maximum: 40 hours per year
Carryover: Yes, up to 40 unused hours
Accrual starts: When employment begins
Use: After a 90-day waiting period
Texas
Texas private employers are not required to give employees sick days, but the state provides guidance on sick leave policies.
N/A
Vermont
Earning sick leave: 1 hour for every 52 hours worked
Maximum: 40 hours per year
Carryover: Yes, up to 40 unused hours
Accrual starts: When employment begins
Use: Once earned
Virginia
This only applies to employers of certain healthcare workers.
N/A
Washington
State of Washington
Earning sick leave: 1 hour for every 40 hours worked (applies to all employees regardless of full-time, part-time, temporary, or seasonal status)
If a local ordinance requires more generous paid sick leave benefits than state law, those requirements apply.
Maximum: Not limited
Carryover: Yes, up to 40 unused hours
Accrual starts: When employment begins
Use: After a 90-day waiting period
Taxation:
Qualified sick leave payments are not considered wages or hours and are not taxable under Washington state law.
Non‑qualified plan payments must be reported as wages and hours and are subject to unemployment taxes.