MyCo Glossary · US HR & Payroll

Paid Sick Leave by State: A 2026 US Compliance Guide

No federal law requires paid sick leave for private employers in the US. But 18+ states and 30+ cities mandate it. Multi-state employers must comply with the strictest law that applies to each employee's work location.

States that require paid sick leave (2026)

The current list of US states with mandatory paid sick leave for private employers:

  • Arizona, California, Colorado, Connecticut, District of Columbia
  • Illinois, Maine, Maryland, Massachusetts, Michigan
  • Minnesota, Nevada, New Jersey, New Mexico, New York
  • Oregon, Rhode Island, Vermont, Washington

Plus Chicago, NYC, Philadelphia, Seattle, San Francisco, and 25+ other cities have their own ordinances (sometimes stricter than the state).

Common requirements (varies by jurisdiction)

  • Accrual rate: typically 1 hour per 30 hours worked (some states: 1 per 40)
  • Annual cap: typically 40–80 hours/year
  • Carryover: most laws require carrying unused leave to next year
  • Use waiting period: usually 90 days from hire
  • Eligible uses: own illness, family illness, preventive care, domestic violence (some), school closures, doctor appointments
  • Doctor's note: many states prohibit requiring one for absences of 3 days or less

Examples by state

StateAccrualAnnual CapNotes
California1/3040 hrsSB 616 (2024+): minimum 40 hrs, accrual cap 80 hrs
New York1/3040–56 hrsDepends on employer size; PFL is separate
New Jersey1/3040 hrsApplies to all employers; no waiting period for use
Massachusetts1/3040 hrsEmployers with 11+ employees must pay; under 11 may be unpaid
Colorado1/3048 hrs2-week public health emergency leave bonus
Texas, Florida, GA, etc.Not requiredNo state law (some attempted city ordinances were preempted)

Multi-state employer compliance

If you have employees in multiple states or cities with different sick leave rules:

  • Apply the rule of the location where the employee works, not where they live
  • Track accrual separately per location
  • Make sure your handbook includes a state-by-state appendix
  • Consider a unified policy at the strictest level to simplify (e.g., adopt the most generous rule company-wide)

Related terms

FLSA →Exempt vs Non-exempt →1099 vs W-2 →FICA →

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FAQs about Paid Sick Leave

Does federal law require paid sick leave?

No. The federal Family and Medical Leave Act (FMLA) only requires unpaid leave (up to 12 weeks/year for qualifying serious health conditions) for employers with 50+ employees. There is no federal paid sick leave requirement for private-sector employers.

Can paid sick leave count against attendance points?

No. Earned paid sick leave is protected. Employers cannot retaliate, fire, or penalize employees for using accrued sick leave (in states that mandate it). The template attendance policy excludes sick leave from the points system.

Can I require a doctor's note for sick leave?

Most state laws restrict this. California, New York, New Jersey, and others prohibit requiring a doctor's note for absences of 3 consecutive days or less. Check your state rules.

What if I already offer PTO that exceeds the state requirement?

A unified PTO bank that allows use for any reason (vacation, sick, personal) generally satisfies the state sick leave requirement, as long as employees can use the time for the same purposes as the mandated sick leave. Some states require specific tracking of "sick" use within the PTO bank.

How does MyCo handle multi-state sick leave?

MyCo auto-applies the correct accrual rule for each employee based on their work location. Caps, carryover, and waiting periods are tracked per state. Pay stubs show accrued + used + remaining balance. Compliance reports available for HR.