This article provides a high-level, client-facing overview of mandatory paid sick and paid leave accrual requirements across U.S. jurisdictions. Information is organized by state and includes applicable local ordinances where relevant. The details presented—such as accrual rates, carryover rules, balance limits, and waiting periods—reflect the current compliance matrix configuration. For implementation and ongoing compliance, clients should validate eligibility thresholds (including employer-size requirements) and effective dates with their legal or compliance advisors.
AK
Alaska Paid Sick Leave
Accrual rate: 1 hour per 30 worked
Max accrual: 56 hours - 15+ EE's
Carryover: 56 hours - 15+ EE's
Max balance: 56 hours - 15+ EE's
Max yearly usage: 56 hours - 15+ EE's
Waiting period for use: No waiting period
Begin accruing: First day of employment
AZ
Arizona Paid Sick Leave
Accrual rate: 1 hour per 30 worked
Max accrual: 40 hours 15+ EE's
Carryover: 40 hours 15+ EE's
Max balance: 40 hours 15+ EE's
Max yearly usage: 40 hours 15+ EE's
Waiting period for use: 90 days of employment
Begin accruing: First day of employment
CA
State of California Paid Sick Leave (Healthy Workplace Healthy Family Act)
Accrual rate: 1 hour per 30 worked
Max accrual: 5 days/40 hours (whichever is greater)
Carryover: 80 hours
Max balance: 80 hours
Max yearly usage: 5 days/40 hours (whichever is greater)
Waiting period for use: 90 days of employment
Begin accruing: First day of employment
Berkley Paid Sick Leave
Accrual rate: 1 hour per 30 worked
Max accrual: 72 hours - 25+ EE's
Carryover: 80 hours
Max balance: 80 hours
Max yearly usage: 72 hours - 25+ EE's
Waiting period for use: 90 days of employment
Begin accruing: First day of employment
Los Angeles Paid Sick Leave Ordinance
Accrual rate: 1 hour per 30 worked
Max accrual: 48 hours
Carryover: 80 hours*
Max balance: 80 hours*
Max yearly usage: 48 hours
Waiting period for use: 90 days of employment
Begin accruing: First day of employment
Oakland Paid Sick Leave Ordinance
Accrual rate: 1 hour per 30 worked
Max accrual: 72 hours - 10+ EE's
Carryover: 80 hours
Max balance: 80 hours
Max yearly usage: 72 hours - 10+ EE's
Waiting period for use: 90 days of employment
Begin accruing: First day of employment
San Diego Earned Sick Leave Ordinance
Accrual rate: 1 hour per 30 worked
Max accrual: 80 hours
Carryover: 80 hours
Max balance: 80 hours
Max yearly usage: 40 hours
Waiting period for use: 90 days of employment
Begin accruing: First day of employment
San Francisco Paid Sick Leave Ordinance
Accrual rate: 1 hour per 30 worked
Max accrual: 72 hours - 10+ EE's
Carryover: 80 hours
Max balance: 80 hours
Max yearly usage: nan
Waiting period for use: 90 days of employment
Begin accruing: First day of employment
Santa Monica Paid Sick Leave Ordinance
Accrual rate: 1 hour per 30 worked
Max accrual: 72 hours - 26+ EE's
Carryover: 80 hours
Max balance: 80 hours
Max yearly usage: nan
Waiting period for use: 90 days of employment
Begin accruing: First day of employment
West Hollywood Paid Time Off
Accrual rate: .047 per 1 worked*
Max accrual: 96 hours
Carryover: 96 hours
Max balance: 96 hours
Max yearly usage: 96 hours
Waiting period for use: 6 months of employment
Begin accruing: First day of employment
CO
State of Colorado: Healthy Families and Workplaces Act (HFWA)
Accrual rate: 1 hour per 30 worked
Max accrual: 48 hours
Carryover: 48 hours
Max balance: 48 hours
Max yearly usage: 48 hours
Waiting period for use: No waiting period
Begin accruing: First day of employment
CT
Connecticut Paid Sick Leave
Accrual rate: 1 hour per 30 worked
Max accrual: 40 hours
Carryover: 40 hours
Max balance: 40 hours
Max yearly usage: 40 hours
Waiting period for use: 120 hours worked
Begin accruing: First day of employment
DC
D.C. Accrued Sick and Safe Leave Act (ASSLA)
Accrual rate: 1 hour per 37 worked - 100+ EE's
Max accrual: 1 hour per 37 worked - 3 days
Carryover: 1 hour per 37 worked - 3 days
Max balance: 1 hour per 37 worked - 3 days
Max yearly usage: 1 hour per 37 worked - 3 days
Waiting period for use: 90 days of employment
Begin accruing: First day of employment
IL
Illinois Paid Leave for All Workers Act (PLAWA)
Accrual rate: 1 hour per 40 worked
Max accrual: 40 hours
Carryover: 40 hours
Max balance: 40 hours
Max yearly usage: 40 hours
Waiting period for use: 90 days of employment
Begin accruing: First day of employment
Chicago Paid Leave Ordinance (CPO)
Accrual rate: 1 hour per 35 worked
Max accrual: 40 hours
Carryover: 16 hours
Max balance: 40 hours
Max yearly usage: 40 hours
Waiting period for use: 90 days of employment
Begin accruing: First day of employment
Chicago Paid Sick Leave Ordinance
Accrual rate: 1 hour per 35 worked
Max accrual: 40 hours
Carryover: 80 hours*
Max balance: 80 hours
Max yearly usage: 60 hours
Waiting period for use: 30 days of employment
Begin accruing: First day of employment
MA
Massachusetts Earned Sick Time Law
Accrual rate: 1 hour per 30 worked
Max accrual: 40 hours
Carryover: 40 hours
Max balance: 40 hours
Max yearly usage: 40 hours
Waiting period for use: 90 days of employment
Begin accruing: First day of employment
MD
Maryland Healthy Working Families Act
Accrual rate: 1 hour per 30 worked
Max accrual: 40 hours
Carryover: 40 hours
Max balance: 64 hours
Max yearly usage: 64 hours
Waiting period for use: 106 days of employment
Begin accruing: First day of employment
ME
Maine Earned Paid Leave Law
Accrual rate: 1 hour per 40 worked
Max accrual: 40 hours
Carryover: 40 hours
Max balance: None - effective 9/24/2025
Max yearly usage: 40 hours
Waiting period for use: 120 days of employment
Begin accruing: First day of employment
MI
Michigan Earned Sick Time
Accrual rate: 1 hour per 30 worked
Max accrual: nan
Carryover: 72 hours - 10+ EE's
Max balance: nan
Max yearly usage: 72 hours - 10+ EE's
Waiting period for use: 120 days of employment
Begin accruing: First day of employment
MN
Minnesota Earned Sick and Safe Time (ESST)
Accrual rate: 1 hour per 30 worked
Max accrual: 48 hours
Carryover: 48 Hours
Max balance: 80 Hours
Max yearly usage: nan
Waiting period for use: nan
Begin accruing: First day of employment
MO
Missouri Paid Sick Leave Law
Accrual rate: 1 hour per 30 worked
Max accrual: 56 hours - 15+ EE's
Carryover: 80 hours
Max balance: 80 hours
Max yearly usage: 56 hours - 15+ EE's
Waiting period for use: No waiting period
Begin accruing: First day of employment
NE
Nebraska Paid Sick Leave Law
Accrual rate: After 80 hours of work, then 1 hour per 30 worked
Max accrual: 56 hours - 20+ EE's
Carryover: 56 hours - 20+ EE's
Max balance: 56 hours - 20+ EE's
Max yearly usage: 56 hours - 20+ EE's
Waiting period for use: No waiting period
Begin accruing: First day of employment
NJ
New Jersey Earned Sick Leave
Accrual rate: 1 hour per 30 worked
Max accrual: 40 hours
Carryover: 40 hours
Max balance: 40 hours
Max yearly usage: 40 hours
Waiting period for use: 120 days of employment
Begin accruing: First day of employment
NM
New Mexico Healthy Workplaces Act
Accrual rate: 1 hour per 30 worked
Max accrual: nan
Carryover: 64 hours
Max balance: nan
Max yearly usage: 64 hours
Waiting period for use: No waiting period
Begin accruing: First day of employment
NV
Nevada Paid Leave Law
Accrual rate: 0.01923 hours per hour worked
Max accrual: None
Carryover: 40 hours
Max balance: None
Max yearly usage: 40 hours
Waiting period for use: 90 days of employment
Begin accruing: nan
NY
New York State Paid Sick Leave
Accrual rate: 1 hour per 30 worked
Max accrual: 40 hours - < 100 EE's;
56 hours - 100+ EE'sCarryover: 40 hours
Max balance: 40 hours < 100 EE's
56 hours - 100+ EE'sMax yearly usage: 40 hours < 100 EE's
56 hours - 100+ EE'sWaiting period for use: 30 hours of employment
Begin accruing: First day of employment
OR
Oregon Sick Time
Accrual rate: 1 hour per 30 worked
Max accrual: 40 Hours
Carryover: 40 Hours
Max balance: 80 hours
Max yearly usage: 40 hours
Waiting period for use: 90 days of employment
Begin accruing: First day of employment
Portland Sick Leave
Accrual rate: 1 hour per 30 worked
Max accrual: 40 hours
Carryover: 40 hours
Max balance: 80 hours
Max yearly usage: 40 hours
Waiting period for use: nan
Begin accruing: nan
PA
Philadelphia Promoting Healthy Families and Workplaces Ordinance
Accrual rate: 1 hour per 40 worked
Max accrual: 40 hours
Carryover: 40 hours
Max balance: 40 hours
Max yearly usage: 40 hours
Waiting period for use: 90 days of employment
Begin accruing: First day of employment
Pittsburgh Paid Sick Days Act
Accrual rate: 1 hour per 30 worked
Max accrual: 72 hours - 15+ EE's
Carryover: Unlimited
Max balance: nan
Max yearly usage: 40 hours 15+ EE's
Waiting period for use: 90 days of employment
Begin accruing: First day of employment
RI
Rhode Island Healthy and Safe Families and Workplaces Act
Accrual rate: 1 hour per 35 worked
Max accrual: 40 hours
Carryover: 40 hours
Max balance: 40 hours
Max yearly usage: 40 hours
Waiting period for use: 90 days for new EE's
180 days for Temp EE's
150 days for Seasonal EE'sBegin accruing: First day of employment
VA
Virginia Paid Sick Leave
Accrual rate: 1 hour per 30 worked
Max accrual: 40 hours
Carryover: 40 hours
Max balance: 40 hours
Max yearly usage: 40 hours
Waiting period for use: 90 days of employment
Begin accruing: First day of employment
VT
Vermont Earned Sick Time Law
Accrual rate: 1 hour per 52 worked
Max accrual: 40 hours
Carryover: 40 hours
Max balance: 40 hours
Max yearly usage: 40 hours
Waiting period for use: 1 year of employment
Begin accruing: First day of employment
WA
Washington State Paid Sick Leave
Accrual rate: 1 hour per 40 worked
Max accrual: nan
Carryover: 40 Hours
Max balance: nan
Max yearly usage: nan
Waiting period for use: 90 days of employment
Begin accruing: First day of employment
Seattle Paid Sick and Safe Time (PSST) Ordinance
Accrual rate: 1 hour per 30 worked
Max accrual: nan
Carryover: 72 Hours
Max balance: nan
Max yearly usage: nan
Waiting period for use: 90 days of employment
Begin accruing: First day of employment
Tacoma Paid Sick Leave Ordinance
Accrual rate: 1 hour per 40 worked
Max accrual: nan
Carryover: 40 Hours
Max balance: nan
Max yearly usage: nan
Waiting period for use: 90 days of employment
Begin accruing: First day of employment