State and city sick leave laws (for admins)
This article is for admins who manage sick and paid leave policies in Gusto. To learn how to set up sick or paid leave in Gusto, read this article on time off policies. Below, you’ll find sick and paid 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 July 28, 2026
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
Covered employers: 11 or more employees as of January 1, 2026 (down from 25); expanding to all employers with 1 or more employees on January 1, 2027.
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
Coverage test: An employee is covered by DC's Accrued Sick and Safe Leave Act only if they spend 50% or more of their working time for that employer in the District, including employees based elsewhere who split time between DC and other locations.
DC Office of Wage-Hour, Accrued Sick and Safe Leave Act Fact Sheet
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.
Hawaii
Wage Standards Division: Check the Wage Standards Division for rules on written sick leave policies and the
Hawaii Family Leave Law (which allows the use of up to 10 days of accrued sick leave for family care).
Disability Compensation Division: Visit the Disability Compensation Division for information on mandated
Temporary Disability Insurance (TDI) provides partial wage replacement for non-work-related illness.
Hawaii does not mandate general paid or unpaid sick leave by state law, but offers wage replacement via the Hawaii Temporary Disability Insurance (TDI) program and regulates policies through the Hawaii Department of Labor and Industrial Relations (DLIR).
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
Kentucky
Contact the U.S. Department of Labor Wage and Hour Division (Louisville office) at (502) 582-5226 for official guidance and resources regarding employment standards in the state.
The state of Kentucky does not have a law in place mandating that private employers must provide paid or unpaid sick leave to employees.
You can also verify FMLA and federal labor standards through the U.S. Department of Labor website.
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
Employees who work for employers with 11 or more employees may earn and use up to 40 hours of paid sick time per calendar year.
Employees who work for smaller employers may earn and use up to 40 hours of unpaid sick time per calendar year.
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 21, 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.
Ohio
The official Ohio Attorney General Employment Law FAQs outline state requirements.
Because Ohio has no state statute regulating or requiring general sick leave for private employers, the state agency points directly to federal mandates like the Family and Medical Leave Act (FMLA) as the baseline rule for covered businesses.
Ohio state law does not mandate private employers to provide paid or unpaid sick leave.
However, the state offers specific, generous sick leave rules for public sector and state employees. For exact details and usage policies, you can refer to the full Ohio Revised Code Section 124.38 or the specific Chapter 123:1-32 of the Ohio Administrative Code.
Oregon
Info on the Paid Family and Medical Leave (PFML) program–effective January 1, 2023–can be found in this article.
Employers with 6 or more employees (counted statewide, not just in Portland) that have a location within Portland city limits must provide paid sick leave, versus the 10-employee threshold that applies to the rest of Oregon. Employers below the applicable threshold must still provide the same accrual as unpaid, protected leave.
Sources:
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
Philadelphia
Earning sick leave: 1 hour for every 40 hours worked
Maximum: 80 hours per year for employers with 50+ employees; 56 hours per year for employers with 10–49 employees; 40 hours per year (unpaid) for employers with fewer than 10 employees
Carryover: Yes, up to the applicable annual cap
Use: After a 90-day waiting period
Sources:
Allegheny County Paid Sick Leave Ordinance
Covered employers: 26 or more employees, counted regardless of where those employees actually work (not just within the county). Owners are excluded from the count.
Covered employees: anyone who works at least 35 hours per year within Allegheny County's geographic boundaries. Independent contractors, state/federal employees, unionized construction workers under a CBA, and seasonal workers (16 weeks or fewer per year) are excluded.
Earning sick leave: 1 hour for every 35 hours worked in the county.
Maximum: 40 hours per year
Carryover: Yes, unused accrued time must carry over to the next calendar year, capped at 40 hours total. An employer that frontloads the full 40 hours at the start of the year isn't required to allow carryover.
Use: After a 90-day waiting period from hire.
Pittsburgh employees are governed by the city's own Paid Sick Days Act, not the county ordinance, even though Pittsburgh sits inside Allegheny County.
Sources:
Pittsburgh
Earning sick leave: 1 hour for every 30 hours worked (increased from 1 hour per 35 hours)
Maximum: 72 hours per year for employers with 15+ employees; 48 hours per year for employers with fewer than 15 employees
Carryover: Yes, up to the applicable annual cap, unless frontloaded at the start of the year
Use: After a 90-day waiting period
Sources:
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
Tennessee
The following resources detail how leave is handled:
Private Sector: Visit the Tennessee Department of Labor and Workforce Development for general labor standards and wage regulations.
State Employees: Review the State of Tennessee Attendance & Leave Manual for detailed accrual rates, sick leave banks, and excused absences.
Federal Protections: Learn about unpaid medical leave eligibility at the U.S. Department of Labor FMLApage.
Tennessee does not mandate paid or unpaid sick leave requirements for private-sector employers.
Leave policies are strictly determined by the employer's rules. However, public-sector employees and certain county teachers have structured sick leave benefits, and eligible workers are covered by the federal Family and Medical Leave Act (FMLA).
Texas
Texas private employers are not required to give employees sick days, but the state provides guidance on sick leave policies.
Note: Austin, Dallas, and San Antonio all passed local ordinances, but courts have blocked enforcement of all three, none are currently in effect.
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
Virginia — new general paid sick leave law Virginia signed a new statewide paid sick leave law on May 20, 2026 (Senate Bill 199 / House Bill 5). It phases in by employer size:
50+ employees: compliance begins July 1, 2027
25+ employees: compliance begins January 1, 2028
1+ employees: compliance begins January 1, 2029
Sources:
Related requirements:
Virginia Home Health Workers Paid Sick Leave
This only applies to employers of certain healthcare workers.
Earning sick leave: 1 hour for every 30 hours worked
Maximum: 40 hours per year (employer may set higher)
Carryover: Yes, unused leave carries over (subject to the annual cap, unless frontloaded)
Accrual starts: When employment begins
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.
Seattle — Paid Sick and Safe Time (PSST) Ordinance
Covered employers: all employers with employees performing work in Seattle, regardless of size
Covered employees: anyone working in Seattle; occasional workers become eligible after 240 hours worked in the city in a year.
Three tiers based on worldwide FTE count, with different accrual and carryover rates:
Tier 1 — 1 – 49 FTEs: accrues 1 hour per 40 hours worked, carries over up to 40 hours
Tier 2 — 50 – 249 FTEs: accrues 1 hour per 40 hours worked, carries over up to 56 hours
Tier 3 — 250+ FTEs: accrues 1 hour per 30 hours worked, carries over up to 72 hours (108 hours if using a PTO policy instead of standalone sick leave)
No cap on accrual or annual usage - Seattle doesn't let an employer limit how much leave an employee can use in a year.
Qualifying uses: the standard illness/family-care/domestic-violence reasons, plus workplace or a family member's school/care closure for a health-related reason, and (for 250+ FTE employers only) closure for any health or safety reason.
Source: Seattle Office of Labor Standards, Paid Sick and Safe Time
SeaTac — Employment Standards Ordinance
Applies only to hospitality and transportation industry employers (hotels, transportation services).
Accrual: 1 hour of paid sick and safe time for every 40 hours worked within SeaTac's boundaries.
No cap on accrual or usage — no ceiling.
Location-locked use: an employee can only use accrued SeaTac leave for a day they're scheduled to work within SeaTac's city limits. Hours worked once an employee crosses back out of the boundary (e.g., into airport curbside zones governed differently, or into Seattle) don't count toward SeaTac accrual.
Source: City of SeaTac, Employment Standards Ordinance / SeaTac Municipal Code Chapter 7.45
Tacoma — Paid Leave Ordinance (effective January 1, 2018)
Covered employers: all Tacoma employers, regardless of size.
Accrual: 1 hour for every 40 hours worked within Tacoma's city limits.
Maximum: 24 hours per year, employers may cap usage there
Carryover: up to 24 hours into the following year.
Use: after a 180-day waiting period from hire
Employers can offer a "Premium Pay Program" instead (a wage premium in lieu of leave accrual), but it requires approval from Tacoma's Finance Director.
Source: City of Tacoma, Minimum Employment Standards
For employees working in multiple locations: Washington's guidance is explicit that employers must apply whichever rule is most favorable to the employee wherever they overlap. Since SeaTac's leave is tied to being scheduled to work within its specific boundary at time of use, an employee who splits time between Seattle, SeaTac, and Tacoma in the same pay period is genuinely tracking three separate leave banks with three different accrual rates, caps, and waiting periods.