New York Paid Sick Leave Law: Hours, NYC ESSTA and 20-Hour Prenatal Leave (2026)

Under New York Labor Law §196-b, employers with 100 or more employees must give up to 56 hours of paid sick leave a year, employers with 5 to 99 employees up to 40 paid hours, and employers with 4 or fewer employees up to 40 hours. For those smallest firms the leave is paid only if the business had net income above one million dollars in the previous tax year. Every private-sector employee accrues at least 1 hour for every 30 hours worked, and since January 1, 2025 pregnant employees also get a separate 20 hours of paid prenatal leave; New York City's Earned Safe and Sick Time Act (ESSTA) follows the same tiers and, from February 22, 2026, adds 32 hours of unpaid protected time off.

This guide covers the state law, the NYC version and the prenatal leave rules as of 2026, for employers setting up a policy and employees checking what they are owed.

How much sick leave do employers have to give in NY?

The amount depends on how many people the employer employs, and for the smallest businesses, on net income.

Employer size	Net income (previous tax year)	Sick leave per calendar year
100 or more employees	Any	Up to 56 hours, paid
5 to 99 employees	Any	Up to 40 hours, paid
4 or fewer employees	More than $1 million	Up to 40 hours, paid
4 or fewer employees	$1 million or less	Up to 40 hours, unpaid

Paid sick leave is paid at the employee's regular rate of pay or the applicable minimum wage, whichever is greater.

Who qualifies for New York paid sick leave?

The state says all private-sector employees in New York State are covered, "regardless of industry, occupation, part-time status, and overtime exempt status." Accrual starts at the beginning of employment (the law itself took effect for accrual on September 30, 2020).

How is sick leave accrued?

Employees accrue at a rate of not less than 1 hour for every 30 hours worked. A part-timer working 20 hours a week earns roughly 1 hour every week and a half; a full-timer on 40 hours a week reaches the 40-hour mark after 1,200 hours worked.

Employers can set a reasonable minimum increment for taking sick leave, but it cannot be more than four hours.

What can New York sick leave be used for?

Section 196-b covers both "sick" and "safe" reasons, for the employee or a family member:

• a mental or physical illness, injury or health condition, including diagnosis, care, treatment and preventive care;
• safe leave when the employee or a family member is a victim of domestic violence, a family offense, sexual offense, stalking or human trafficking, for example to get shelter services, make a safety plan, meet a prosecutor, file a police report or enroll children in a new school.

"Family member" means the employee's child, spouse, domestic partner, parent, sibling, grandchild or grandparent, plus the child or parent of a spouse or domestic partner.

Does unused sick leave carry over in New York?

Yes. Under §196-b, an employee's unused sick leave must be carried over to the next calendar year. The employer can, however, limit how much is used in a year: to 40 hours for employers with fewer than 100 employees, or 56 hours for employers with 100 or more.

Employers do not have to pay out unused sick leave when someone resigns, retires or is let go. For more on how carry-over and accrual interact in general, see our carry-over and accrual guide.

What is NY paid prenatal leave (20 hours)?

Since January 1, 2025, New York requires private employers to give 20 hours of paid prenatal leave in a 52-week period. It sits in a separate bank, on top of sick leave.

Rule	What it means
Who is covered	Full- and part-time private-sector employees, including overtime-exempt staff and non-profit employees; not federal, state or local government employees
Amount	20 hours per 52-week period
When the 52 weeks start	When the employee first uses the leave, not the calendar year
Carry-over	Unused hours do not carry over
Increments	Hourly
Pay	Regular rate or the applicable minimum wage, whichever is greater; tipped workers get the full regional minimum wage
Payout on leaving	Not required

It covers pregnancy-related health care such as physical examinations, medical procedures, monitoring and testing, end-of-pregnancy care and fertility treatment. It does not cover care after the pregnancy, and only the pregnant person can use it: a partner attending appointments cannot. Employers cannot make an employee use a different leave type instead.

If you are reviewing pregnancy-related leave more widely, our maternity, paternity and parental leave guide covers the bigger picture.

How does NYC Paid Safe and Sick Leave (ESSTA) differ?

New York City's law, now presented by the city as its Protected Time Off law, uses the same 40/56-hour tiers and the same accrual rate of 1 hour per 30 hours worked, with some city-specific rules:

• Counting employees: size is based on the highest number of employees employed at the same time at any point in the calendar year to date, and employers must count all employees nationwide.
• Domestic workers: get up to 40 hours of paid time off regardless of the employer's income.
• Carry-over: employees can carry over up to 40 or 56 hours of unused accrued time, and employers only have to allow use of 40 or 56 hours per calendar year.
• Documentation: employers can ask for it only after more than three consecutive workdays of leave, must give at least seven days after the return to work to provide it, and must reimburse any fees.
• Safe leave: also covers unwanted sexual contact and workplace violence, and employees don't have to prove a crime occurred or was reported.
• Prenatal leave: a separate bank of 20 hours of paid prenatal leave, available from January 1, 2025.
• 32 hours of unpaid time off: from February 22, 2026, employers of every size must give 32 hours of unpaid protected time off that is immediately available for use, on top of the 40 or 56 accrued hours.

NYC employees can complain to the Department of Consumer and Worker Protection (DCWP) or go to court, within two years of when they knew or should have known of the violation.

How do employers keep track of all this?

A New York employer may now be running three separate balances per person: sick leave, prenatal leave, and in NYC the unpaid protected hours, each with its own carry-over and reset rules. In Absenca you can set each one up as its own leave type tracked in hours (15, 30 or 60-minute steps), with accrual and carry-over per office, so a New York office and an office elsewhere each keep their own rules. The Free plan covers up to 10 people and 2 leave types; Pro, at $37.50 a month for up to 50 people, allows 20 leave types. Absenca tracks the hours; it does not calculate pay. See also the PTO accrual feature.

For the US-wide picture, see is PTO required by law in the US?.

FAQ

Do part-time employees get paid sick leave in New York?

Yes. Part-time and overtime-exempt private-sector employees are covered and accrue at least 1 hour for every 30 hours worked.

Can my employer cap my sick leave carry-over in New York State?

State law says unused sick leave carries over to the next calendar year; the employer can limit how much you use in a year to 40 or 56 hours depending on its size. In NYC, carry-over itself can be limited to 40 or 56 hours.

Is NY paid prenatal leave part of my sick leave?

No. The 20 hours are a separate bank on top of sick leave, and your employer cannot require you to use sick leave instead.

Does my employer have to pay out unused sick leave when I quit?

No. Neither unused sick leave nor unused prenatal leave has to be paid out when employment ends.

What is the new 32 hours of unpaid leave in NYC?

From February 22, 2026, NYC employers must give employees 32 hours of unpaid protected time off that can be used immediately.

Rules vary and can change; check the official New York State and NYC sources for the current version.