New York Paid Sick Leave Law Effective As Of September 30, 2020

On April 3, 2020, Governor Cuomo signed into law the New York State Sick Leave law (“NYSSLL”), which requires most private employers in New York to provide mandatory paid sick leave to their employees. The law, which takes effect on September 30, 2020, provides minimum sick leave requirements employers must afford to all employees (although, as explained below, employers are not required to permit employees to use paid sick time until January 1 2021), as follows:

? Employers with 4 or fewer employees in any calendar year and a net income of $1 million or less in the previous tax year must provide each employee with up to40 hours of unpaid sick leave;

? Employers with 4 or fewer employees in any calendar year and a net income of $1 million or greater in the previous tax year must provide each employee with up to 40 hours of paid sick leave;

? Employers with 5 to 99 employees in any calendar year must provide each employee with up to 40 hours of paid sick leave;

? Employers with 100 or more employees in any calendar year must provide each employee with up to 56 hours of paid sick leave.

A calendar year is defined as the 12-month period from January 1 to December 31 for determining an employer's size. For all other purposes, including the employee's use of sick leave, a calendar year may mean any other, regular, consecutive 12-month period, as determined by an employer. Employers utilizing a non-traditional calendar year (anything other than January 1 to December 31) should consult with legal counsel as to whether they should advise their employees of their non-traditional calendar year in writing.