New York sick leave depends on size and income

New York sick leave rules distinguish paid time from unpaid protection. Employer size is important, but the smallest businesses also face an income test.

New York sick leave guidance available on October 10, 2026 sets different annual requirements according to an employer’s workforce and, for the smallest employers, net income. A small workplace does not automatically mean its employees are entitled only to unpaid leave.

The state’s published overview says employers with five or more employees must provide paid sick leave. Employers with fewer than five must also provide paid leave when net income exceeds $1 million. At or below that income threshold, the smallest employers must provide unpaid leave.

This evergreen guide explains that statewide framework, not an individual legal determination. It does not attempt to state every New York City requirement or every other leave entitlement. A workplace policy, collective agreement or another applicable rule may require a separate assessment; the state summary should not be treated as the entire answer to a disputed case.

New York sick leave has three size bands

For employers with 100 or more employees, the state lists up to 56 hours of paid sick leave per calendar year. For those with five through 99 employees, it lists up to 40 hours of paid leave. The distinction affects the amount of leave, not simply whether the employer participates in the system.

Employers with zero through four employees fall into the income-based branch. The state says net income of $1 million or less requires up to 40 hours of unpaid leave, while income greater than $1 million requires up to 40 hours of paid leave. Exactly $1 million belongs in the first branch, not the second.

The practical consequence is that headcount alone cannot resolve the smallest-employer case. Nor does the size of a shop floor necessarily establish the relevant employer count. This guide does not supply the counting rules or determine an employer’s net income; a worker facing that question needs the detailed official guidance and the relevant employer information.

It also matters that the state calls these annual amounts. They should not be read as a fresh entitlement for each illness or each family member. Keep the annual rule, the amount accrued and the amount already used distinct when reviewing a leave balance.

Accrual is not the same as immediate availability

The state’s overview says leave accrues at no less than one hour for every 30 hours worked. That is an accrual rate, not a statement that every employee has the maximum annual amount available on the first day of work. The page dates the start of statutory accrual to September 30, 2020; that is a historical implementation date, not a new change this month.

A simple example shows what the rate means without predicting a particular account balance. At the stated minimum rate, 60 hours of work correspond to two hours of accrual. Whether an individual has additional time, has already used leave or is subject to a different method cannot be inferred from that arithmetic.

Workers reviewing a balance can usefully separate the hours worked, leave earned and leave taken. That is a recordkeeping suggestion, not a claim that a particular employer’s payroll calculation is wrong. The detailed state materials linked from the overview are the place to start when the calculation is disputed.

Coverage reaches beyond full-time staff

The state says all private-sector employees in New York are covered regardless of industry, occupation, part-time status or overtime-exempt status. A part-time schedule therefore is not, by itself, a reason to assume the statewide rule does not apply. The overview’s private-sector wording should not be silently extended into a complete account of public-sector employment.

Permitted uses include sick or safe reasons affecting the employee or a family member for whom the employee provides care. The summary does not define every qualifying circumstance, so this guide does not turn that broad description into advice about a specific absence.

When comparing a job’s terms, readers can also consult our NYC pay transparency guide. Advertised salary and leave answer different parts of the compensation question. A salary range cannot tell an applicant how a leave policy works.

The useful starting point is the correct employer band, followed by accrual and permitted use. Paid versus unpaid is a real distinction. It should be established from the rules and the facts, not guessed from how small the office looks.