In September 2023, the New York City Department of Consumer and Worker Protection (“the Department”) finalized amendments to rules (“final rules”) under the New York City Earned Safe and Sick Time Act (“ESSTA”). These rules follow the New York City Council’s amendments to ESSTA in 2020 to align the City law more closely with New York State law. The final rules, among other things, clarify the eligibility conditions for employees to secure benefits, the method for calculating employer size and coverage thresholds, and other enforcement provisions.