February 9, 2023

Volume XIII, Number 40


February 08, 2023

Subscribe to Latest Legal News and Analysis

February 07, 2023

Subscribe to Latest Legal News and Analysis

February 06, 2023

Subscribe to Latest Legal News and Analysis

New York State Paid Sick Leave: Final Regulations Are Here

On December 22, 2021, the New York State Department of Labor (NYSDOL) published highly anticipated final regulations in the New York State Register regarding New York State Paid Sick Leave (PSL), which went into effect on September 30, 2020. These final regulations address comments received from the public following the issuance of proposed regulations published on December 9, 2020. The final regulations provide some additional clarification regarding the PSL and its requirements.

Counting Employees

The final regulations clarify that in determining employer size, employers should count employees employed nationwide.

Carryover and Payout of Unused Leave

The final regulations suggest that there is no limit on the number of hours an employee can carry over to the following calendar year, even when an employer frontloads the leave.

The NYSDOL provides that employers may (1) give employees the option to be paid for unused sick leave prior to the end of the calendar year, or in the alternative, carry over unused sick leave; or (2) permit employees only to carry over unused sick leave.

Documentation and Attestation 

As employees are required to provide attestations to employers following an absence of three or more consecutive days, the NYSDOL agreed to publish a template for employee attestations.


While New York City’s Earned Safe and Sick Time Act provides for a specific notice requirement for foreseeable leaves, the NYSDOL declined to provide such a notice requirement.

Next Steps for New York State Employers

New York State employers may want to consider the following measures:

  • reviewing current sick leave policies and practices and updating them as necessary;

  • for employers that use an accrual model for sick leave, taking steps to track accrued leave;

  • monitoring and reviewing materials published by the NYSDOL; and

  • training supervisory and managerial employees, as well as human resources professionals, on the requirements of the law.

© 2023, Ogletree, Deakins, Nash, Smoak & Stewart, P.C., All Rights Reserved.National Law Review, Volume XII, Number 7

About this Author


Simone Francis concentrates her practice in the areas of employment litigation, environmental counseling and litigation, and general litigation. She has represented a range of large, mid-sized, and small employers in litigation before the federal and local courts in the U.S. Virgin Islands and elsewhere in the United States, and also has acted as an advocate before administrative tribunals, including the Equal Employment Opportunity Commission, the Virgin Islands Department of Labor, the Civil Rights Commission, and the Public Employees Relations Board. In addition, Ms....

Jamie Haar, employment lawyer,Ogletree

Jamie Haar is an Associate in Ogletree Deakins' New York City office. Ms. Haar's practice focuses on representing employers in labor and employment matters including discrimination, harassment, retaliation, wrongful termination, equal pay, and wage and hour claims. Ms. Haar has experience representing clients in a wide array of industries in labor and employment litigation before federal, state and local courts, agencies, mediators, and arbitrators. Ms. Haar counsels and advises clients on compliance with federal, state, and city anti-discrimination laws and wage and hour laws as well as...

212 492 2070