Paid Sick Leave Laws by State: 2026 Accrual Rates and Requirements

TL;DR: At least 12 states and dozens of cities mandate paid sick leave, with accrual rates ranging from 1 hour per 30–40 hours worked to flat minimum allocations. California, Connecticut, New York, and Washington lead in generosity. City ordinances (San Francisco, New York City, Seattle) often exceed state requirements. Most states require employers to track accrual or provide paid sick days upfront; carryover policies and payout-on-termination rules vary dramatically. One employee working in multiple states means multiple compliance obligations. Always verify city and industry-specific rules before finalizing payroll.

What is paid sick leave, and why does it matter?

Paid sick leave is employer-provided time off—paid at the employee's normal rate—for illness, medical care, preventive care, or in some states, family care or domestic violence. Unlike vacation or PTO, it's mandated by law in growing numbers of states and cities, and non-compliance can trigger audits, back-pay liability, and penalties ranging from $500 to $5,000+ per violation.

Since mid-2020, 12 states and over 40 cities have enacted paid sick leave laws. The variation is extreme: some states allow unlimited accrual with no payout on termination; others cap accrual and require payout on separation. Employers with remote or multi-state teams often overlook city-level requirements, which is the single most common compliance gap we see.

Which states mandate paid sick leave?

As of June 2026, the following 12 states have enforceable state-level paid sick leave requirements:

California: 1 hour per 30 hours worked; 3-day minimum annual accrual; unlimited accrual; no payout-on-termination mandate (but carryover to next year required).
Connecticut: 1 hour per 30 hours worked (or 40 hours minimum upfront); 5-day minimum annual benefit.
Illinois: 1 hour per 30 hours worked; 5 days minimum annual accrual.
New York: 1 hour per 30 hours worked; 4 days minimum annual accrual; payout required on termination.
Oregon: 1 hour per 30 hours worked; 40-hour annual minimum; unlimited accrual.
Washington: 1 hour per 30 hours worked; 40-hour annual minimum; unlimited accrual; payout on termination required.
New Mexico: 1 hour per 30 hours worked; no annual minimum; accrual only once threshold reached.
Rhode Island: 1 hour per 30 hours worked; carryover and payout rules apply.
Established mandates in Nevada, Wisconsin, Minnesota, and Maine with varying accrual and payout frameworks.

Thirty-eight states have no state-level mandate, but many have city-level or county-level requirements (see below).

How do accrual rates and caps differ by state?

Accrual rate structures

Nearly all mandate states use the 1 hour per 30–40 hours worked accrual model. This means:

An employee working 40 hours per week accrues 1 hour of paid sick leave every week (30-hour threshold) or every 1.25 weeks (40-hour threshold).
Annual full-time accrual: ~40–52 hours per year under the 30-hour standard.

A few states offer alternative methods:

Upfront allocation: Connecticut and Illinois allow employers to frontload 5 or 5+ days at the start of each year instead of tracking accrual in real time.
No minimum accrual model: A handful of states (notably without state-level mandates) permit employers to provide unlimited paid time off (PTO) as a substitute if it meets or exceeds state thresholds.

Accrual caps and carryover

Caps (annual limits on accrual):

California, Oregon, Washington: Unlimited accrual; employers may cap carry-over to 40 hours per year to prevent endless accumulation.
New York, Connecticut, Illinois: Accrual caps vary; typically 40–60 hours per year.
No cap states: Oregon and Washington allow unlimited accrual, though employers may enforce "use-it-or-lose-it" within the year (with carryover exceptions).

Carryover to next year:

Required: California, Oregon, Washington, New York, Illinois (must allow at least 5 days to roll over).
Optional/Capped: Connecticut and others allow rollover up to 40–60 hours.
No carryover: Some states permit "use-it-or-lose-it" at year-end, though with notice.

Payout on termination: Which states require it?

State	Payout Required?	Payment Trigger
California	No (state-level)	Must keep in payout-ready pool; some cities require it
New York	Yes	Due on final paycheck
Washington	Yes	Due within 30 days of separation
Connecticut	Varies	Check local ordinance
Illinois	Varies	Depends on employer policy; unused accrual often retained
Oregon	No (state-level)	Local or employer policy applies
New Mexico	Varies	Employer-dependent
Rhode Island	Yes	Due on termination

Key insight: Payout-on-termination requirements are expanding. If unsure, treat accrued paid sick leave as a liability that must be paid out. This prevents disputes and protects employees in high-turnover roles.

What can paid sick leave be used for?

Standard covered uses (nearly all states):

Employee's own illness or medical diagnosis
Preventive medical care (routine checkups, vaccinations)
Care for a family member's illness or medical condition
Domestic violence, harassment, or sexual assault (CA, NY, WA, and most mandate states)

Narrower definitions (fewer states):

Some states limit "family member" to spouse, child, parent, or sibling.
Others define it broadly: grandparent, grandchild, registered domestic partner, step-relations.

Employer-restricted uses (watch for these conflicts):

Jury duty: Typically NOT covered by paid sick leave; separate legal requirement.
Bereavement: Usually separate from paid sick leave unless the death requires immediate medical or caregiving services.
School closures or childcare emergencies: Covered in California, New York; NOT covered in some other states.

Best practice: Sync paid sick leave usage policy with state law and city ordinance to avoid denying legitimate use.

The city ordinance layer: Don't miss this

Most employers know the state rules. Fewer know that city ordinances often exceed state minimums and apply to any employee working in that city, regardless of where the company is headquartered.

Major city ordinances (June 2026):

San Francisco, CA: 1 hour per 30 hours; 5 days minimum; unlimited accrual; payout on termination required (differs from state default).

New York City, NY: 1 hour per 30 hours; 5 days minimum; carryover to 40 hours; expansive covered uses.

Seattle, WA: 1 hour per 30 hours; 5 days minimum; payout required.

Philadelphia, PA: 1 hour per 30 hours; 3 days minimum annual accrual (no state mandate in PA).

Washington, D.C.: 1 hour per 30 hours; accrual rules mirror nearby state.

Chicago, IL: Exceeds state; local rules apply.

Denver, Boulder, CO: City mandates despite no state law; accrual ~1 hour per 30 hours worked.

Austin, Portland, Minneapolis: Paid sick leave ordinances in effect.

Action item: If your business has employees in any of these cities, you must comply with the more generous (not the less generous) rule. A San Francisco employee gets SF's payout-on-termination rule, not California's softer rule. A Philadelphia remote worker gets Philadelphia's 3-day accrual, not the no-mandate default.

Practical compliance checklist

Audit your workforce geography: List states and cities where employees work (HQ, remote, hybrid, field).
Cross-reference accrual method: Choose accrual (1-hour per 30/40 worked) or upfront allocation (5+ days per year).
Set carryover and payout policy: Define year-end carryover caps and termination payout procedures; ensure they meet the highest requirement across all states/cities where you operate.
Track accrual in payroll: Use separate accrual tracking in ADP, Gusto, Rippling, or manual spreadsheets; do not lump into PTO or vacation.
Update employee handbooks and offer letters: Explicitly state accrual method, covered uses, carryover, and payout rules.
Train managers: Ensure they understand what uses are permitted and don't deny legitimate requests.
Prepare for audits: Maintain 3 years of accrual records and usage logs per employee per state.
Review annually: Paid sick leave laws change; new cities add mandates each year. Revisit in Q4 before year-end carryover.

Federal vs. state vs. city: How they stack

Federal law (FMLA): Mandates unpaid leave for serious health conditions and family medical care; does NOT mandate paid time off.

State law: Sets the floor for accrual, caps, and carryover. Employers must meet or exceed state minimums.

City ordinance: Often adds stricter requirements (lower accrual threshold, higher annual minimums, mandatory payout). Employers must meet the highest standard across all jurisdictions where an employee works.

Employer policy: Can exceed all mandates (e.g., offering 10 days instead of 5), but cannot fall below.

For a detailed dive into federal vs. state employment law, see our Federal vs. State Employment Law guide.

Common compliance mistakes

Lumping paid sick leave into PTO: Some states require separate tracking. If you use a combined "PTO" pool, document that the pool complies with sick leave accrual minimums.
Not paying out on termination (in states that require it): California, New York, Washington, and Rhode Island require final-paycheck payout; Illinois and Oregon vary. Back pay liability = accrued amount × employee's hourly rate × number of unpaid days, often with penalties.
Failing to account for multi-state employees: A developer working 50% in Portland, OR and 50% remote in rural Kansas must accrue under Oregon rules (stricter).
Forgetting city ordinances: A San Francisco employee must get SF's payout rule, even if the company is based in rural California.
Denying "illegitimate" uses without knowing the law: Many states expanded covered uses post-2020 to include domestic violence and school closures. Know your state's definition.

Staying current: Where paid sick leave law is heading

As of June 2026, several trends are underway:

More states adding mandates: Connecticut and Oregon have strengthened carryover rules. Expect 2–3 more states to add mandates by 2027.
City ordinances expanding faster than state law: Portland, Denver, and Minneapolis recently tightened accrual or payout rules.
Domestic violence and harassment uses: Increasingly standard across mandate states; employers should assume this is a covered use.

For real-time employment law updates, follow our Multi-State Employer Compliance guide and subscribe to state labor board notifications.

Legal disclaimer

This article is informational only and does not constitute legal advice. Paid sick leave laws are complex, change frequently, and vary by state and city. The information above reflects laws as of June 2026 and is subject to change. Always verify against your state and city labor board's official guidance, and consult an employment attorney if your organization is unsure about compliance. Failure to comply with paid sick leave laws can result in penalties, back pay, and lawsuits; the cost of legal review is far lower than the cost of non-compliance.

Next steps

For HR teams: Audit your payroll system's accrual tracking. Confirm your employee handbook reflects state and city rules. If not, update it and notify employees of any changes.
For multi-state employers: Use our Labor Law by State Guide to cross-reference additional compliance requirements (wage-and-hour, recordkeeping, leave types).
For data breach or employee-data compliance: If you're collecting or storing employee paid sick leave records, ensure GDPR/CCPA compliance. Learn more at BreachTrigger.com, our sister platform for employment data security.

Ready to simplify multi-state compliance? HR Compliance Watch tracks paid sick leave law changes and city ordinance updates in real time. Set up alerts for your states and cities today.

Questions about your state or city? Comment below or contact our compliance team for a review.