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Paid Sick Leave Laws by State: Accrual Rules, Caps and What Multi-State Employers Must Track

10/18/2026

You hire a remote employee in a state where you have never had staff. Two months later she calls in sick, her manager applies the attendance policy that works everywhere else, and you learn that her state requires paid sick time, protects the absence from discipline, and wanted a written notice at hire. Nothing in federal law would have warned you.

That is why HR needs a working map of sick leave laws by state. The Department of Labor says there are currently no federal legal requirements for paid sick leave for private employers. The FMLA provides unpaid, job-protected leave for those who qualify, and a federal executive order addresses paid sick leave for employees of certain federal contractors. Verify the current status of Executive Order 13706 with the Department of Labor. Everything else comes from the states, and from a growing list of cities and counties.

This guide explains how these laws are built, gives a state-by-state chart built from state agency sources, and shows how to design one policy that holds up across locations.

How State Paid Sick Leave Laws Work

The statutes differ in their numbers but share the same parts. If you understand the parts, you can read any state's law quickly.

Accrual Rate

Most states use an hours-worked formula: one hour of sick time for a set number of hours worked. One hour per 30 hours worked is the most common rate. Some states use one per 35, one per 40, or one per 52, and Nevada expresses its rate as a fraction of an hour per hour worked.

Front-Loading as an Alternative

Many states let you skip accrual tracking by granting the full annual amount at the start of the year. New Jersey's labor department, for example, notes that an employer can provide 40 hours up front so it does not have to track what has been earned. Front-loading often changes the carryover rule: Oregon, for instance, does not require carryover when the employer front-loads at least 40 hours each year. Rules differ by state, so read the front-loading rule and the carryover rule together.

Annual Caps on Accrual and Use

States usually cap how much an employee can accrue or use in a year, and the cap often depends on employer size. Alaska sets 40 hours for employers with fewer than 15 employees and 56 hours for larger employers. Michigan sets 40 hours for small businesses (10 or fewer employees) and 72 hours for others. Unused time generally carries over up to a limit, but a cap on use and a cap on accrual are different things: Oregon's agency notes that a full-time employee may accrue roughly 70 hours in a year while the employer limits use to 40. Expect a required poster and often a written notice at hire as well.

Paid Versus Unpaid by Employer Size

Several states require every employer to provide protected sick time but require it to be paid only above a size threshold. Maryland (15 employees), Massachusetts (11), Oregon (10, or 6 for employers with a Portland location), and Rhode Island (18) all work this way. In those states the time is generally still protected for employees of small employers even when it is unpaid; Oregon's agency says so expressly.

Waiting Periods

Accrual normally starts on the first day of work. Some states let employers delay use for a period after hire: Washington, Illinois, and Massachusetts refer to 90 days, Maine to 120 days. Colorado, by contrast, lets employees use leave as soon as it accrues, so a "probationary period" for sick leave is not allowed there.

Covered Uses and "Safe Time"

Core uses are the employee's own illness, injury, or preventive care, and care for a family member. Most laws also include "safe time" for needs arising from domestic violence, sexual assault, or stalking. States keep adding uses: California added jury duty and court appearances for certain victims effective January 1, 2025, and Washington added immigration proceedings effective July 27, 2025. Family member definitions are broad and vary.

Three jurisdictions go further and let employees use the time for any reason: Illinois (Paid Leave for All Workers Act), Maine (Earned Paid Leave), and Nevada. Verify Nevada's "any reason" rule with the state labor department.

Documentation Limits

States restrict when you can ask for a doctor's note. Common patterns: only after three or more consecutive days of absence (District of Columbia), or after two or more consecutive workdays with 14 days to provide it (New Mexico). Illinois bars employers from requiring a reason or documentation at all. A blanket "doctor's note for every absence" rule will violate several of these laws.

No Retaliation, and No Attendance Points

These laws prohibit retaliation for using protected sick time. Washington's agency states that if an employee uses paid sick leave for a covered reason, the employer is prohibited from disciplining the employee for that absence. This is where sick leave laws collide with points-based attendance systems; see our guide to no-fault attendance policies and protected leave.

Paid Sick Leave Laws by State: Chart

Verification note: This chart reflects state agency sources checked on October 4, 2026, some only through search-result extracts of agency documents. Recheck every row against the state agency's own page before relying on it. Rates shown are statutory minimums; local ordinances may require more.

State Accrual (minimum) Annual cap and size rules Notes
Alaska 1 hour per 30 worked 40 hours (fewer than 15 employees); 56 hours (15 or more) In effect July 1, 2025. All employers; listed exemptions.
Arizona 1 hour per 30 worked 24 hours (fewer than 15 employees); 40 hours (15 or more) Earned paid sick time under the Fair Wages and Healthy Families Act.
California 1 hour per 30 worked, or an approved alternative or front-load method At least 40 hours or 5 days per year, whichever is greater Employee must work 30 days in a year for the employer; 90-day period before use.
Colorado 1 hour per 30 worked 48 hours per year All employers regardless of size; usable on accrual; separate public health emergency leave.
Connecticut 1 hour per 30 worked 40 hours per year Phasing in by size: 25 or more employees (2025), 11 or more (2026), all employers (January 1, 2027).
District of Columbia Varies by size: 1 per 87, 1 per 43, or 1 per 37 hours worked 3 days (1 to 24 employees); 5 days (25 to 99); 7 days (100 or more) Applies to those who spend at least half their time working in D.C.
Illinois 1 hour per 40 worked 40 hours in a 12-month period Usable for any reason. Does not apply in Chicago or Cook County, which have their own ordinances.
Maine 1 hour per 40 worked 40 hours per year Usable for any reason. Employers with more than 10 employees; 120-day wait for new hires.
Maryland 1 hour per 30 worked Verify caps with the Maryland Department of Labor. Paid at 15 or more employees; unpaid below that.
Massachusetts 1 hour per 30 worked 40 hours per year Paid at 11 or more employees; unpaid below that.
Michigan 1 hour per 30 worked 72 hours (11 or more employees); 40 hours (10 or fewer) Earned Sick Time Act in effect February 21, 2025; small businesses from October 1, 2025.
Minnesota 1 hour per 30 worked 48 hours per year unless employer agrees to more Covers employees anticipated to work at least 80 hours a year in the state. New rules effective July 6, 2026.
Nebraska 1 hour per 30 worked 56 hours (20 or more employees); 40 hours (11 to 19) In effect October 1, 2025. Employers with fewer than 11 employees are not covered.
Nevada 0.01923 hour per hour worked Verify use cap; carryover may be limited to 40 hours. Private employers with 50 or more employees.
New Jersey 1 hour per 30 worked 40 hours per benefit year Employers of all sizes; front-loading permitted.
New Mexico 1 hour per 30 worked, or 64 hours front-loaded 64 hours per year All private employers.
New York 1 hour per 30 worked 56 hours (100 or more employees); 40 hours (5 to 99); 40 hours for 4 or fewer, paid only if net income exceeds $1 million Statewide law; check for local requirements.
Oregon 1 hour per 30 worked (or 1 1/3 per 40) 40 hours per year Paid at 10 or more employees (6 or more with a Portland location); unpaid protected time below that.
Rhode Island 1 hour per 35 worked 40 hours per year Paid at 18 or more employees; unpaid below that.
Vermont 1 hour per 52 worked 40 hours usable per year
Virginia 1 hour per 30 worked 40 hours per year Enacted May 20, 2026; not yet in effect. Phases in from July 1, 2027. Verify phase-in dates in HB 5 / SB 199.
Washington 1 hour per 40 worked No annual cap listed on the agency page; balances of 40 hours or less must carry over 90-day wait before use.

States That Changed Recently

  • Missouri adopted paid sick leave by ballot measure, and the requirement took effect in 2025. The legislature then repealed it; the Missouri Department of Labor states that employers are no longer required to provide earned paid sick time as of August 28, 2025. Missouri is a reminder to verify status rather than rely on last year's chart.
  • Alaska, Michigan, and Nebraska all had new or expanded laws take effect during 2025.
  • Connecticut is midway through a three-year expansion that reaches every employer on January 1, 2027.
  • Virginia enacted a general paid sick leave law in May 2026 with a delayed, phased start.

For any state not listed, confirm with the state labor department before concluding that nothing applies; some have industry-specific laws or cities with their own ordinances.

Which Law Applies to Which Employee?

Coverage generally follows where the employee works, not where the company is headquartered. Maryland's agency notes that its law applies to all employers with Maryland-based employees regardless of the employer's location. Local law adds a layer: Illinois' statewide law carves out Chicago and Cook County, which have their own ordinances. Our Multi-State Leave Laws Compliance Guide covers how to track these layers, and HR Training by State collects state-specific resources.

How Sick Leave Interacts With Other Leave Laws

Paid sick leave is a short-term entitlement, but it rarely stands alone:

  • FMLA. An absence can be both state sick time and FMLA leave; paid sick time typically runs concurrently under the FMLA substitution rules.
  • State paid family and medical leave. These are separate programs. See our Paid Family Leave Laws by State comparison chart.
  • ADA and PWFA. An employee who exhausts sick time may still be entitled to leave or another accommodation.
  • Military service. Employees cannot be forced to use paid leave for service; see USERRA leave and reinstatement rights.

When several apply to the same absence, sequence matters. Our worked scenarios on overlapping leave laws show how, and the Leave and Accommodation Management seminar includes state paid sick time in its coverage of how federal and state leave laws fit together. For the basics of paid and unpaid entitlements, see Paid vs Unpaid Leave: Employer Legal Guide.

Building One Policy for Many States

Multi-state employers usually choose between two designs.

A single "most generous" policy applies the fastest accrual rate, highest cap, broadest family definition, and lightest documentation rule everywhere. It costs more in leave and less in administration and error.

A base policy plus state addenda keeps a national baseline with a supplement for each mandate state. It is cheaper in leave but depends on accurate location-specific payroll or HRIS configuration.

Either way, work through this list:

  1. Map employees to work locations, including remote staff, and update it when people move.
  2. Decide accrual or front-load state by state, and document the carryover consequence.
  3. Check your PTO policy. A combined PTO bank can satisfy most sick leave laws only if the time can be used for the same purposes and on the same terms the law requires. New Jersey's agency warns that if earned sick leave is not separated from PTO, all of the PTO must be treated as earned sick leave.
  4. Fix documentation requests so no note is demanded sooner than the state allows.
  5. Remove protected sick time from attendance points.
  6. Post and distribute the required notices.
  7. Train managers not to ask for a diagnosis and to route questions to HR.

Payroll setup carries much of this weight; see our HR Guide to Payroll, PTO and Wage Compliance.

Frequently Asked Questions

Is there a federal paid sick leave law?

No. The Department of Labor states that there are currently no federal legal requirements for paid sick leave for private employers. The FMLA provides unpaid leave, and federal contractors may have separate obligations.

How many states require paid sick leave?

Based on the state agency sources we checked in October 2026, about twenty states plus the District of Columbia have a general statewide paid sick leave or paid any-reason leave requirement in effect, and Virginia has enacted one that begins phasing in during 2027. Because laws are added, amended, and occasionally repealed, count from the current chart rather than from memory.

Can an employer use a PTO policy to satisfy state sick leave laws?

Usually yes, if the PTO policy provides at least as much time, accrues at least as fast, and can be used for the same purposes and under the same conditions as the law requires. Notice, documentation, and anti-retaliation rules still apply to the PTO used for covered reasons.

Can we discipline an employee for using state-mandated sick leave?

No. These laws prohibit retaliation, and several agencies state expressly that a covered absence cannot be the basis for discipline. Once the protected balance is exhausted, later absences are generally governed by your policy, unless another law such as the FMLA or ADA protects them.

The Bottom Line

State sick leave laws share a common design: an accrual rate, an annual cap, carryover, covered uses, limits on documentation, and a ban on retaliation. Learn that structure, keep a dated chart with agency links, and recheck it at least once a year and whenever you add a work location. Then decide whether one generous policy or a base policy with state addenda fits your organization, and make sure your attendance rules do not penalize what the law protects.

Sick leave is one piece of a larger system. The Leave Management Guide lays out how it connects to FMLA, ADA, PWFA, workers' compensation, and other state leave laws; the Leave Management FAQs answer common questions; and the two-day Leave and Accommodation Management seminar is designed for experienced HR professionals who need to apply federal and state leave laws together.

This article is general education, not legal advice.

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