Sick leave resources by state (for admins)

Summary

Admins can find state resources for mandatory sick leave requirements.

Users Intent

 

Context Variations

 

Content

Set up and manage sick time or emergency sick pay in Gusto

Admins can use Gusto to track sick time off and pay their team for sick hours during payroll.

You can make and manage different time off policies for different groups of employees. Some policy types include:

  • Sick policy (for regular sick leave)
  • Custom policy (like emergency sick leave)
  • Limited or unlimited time off
  • Holiday pay policy
  • And more...

Employer requirements for sick time

Some states (like California) require you to show employees how much unused sick time they have. You can do this by running a Time Off Balances Report in Gusto.

Employees can also check their sick time by logging into Gusto. You can share this help article to guide them.

Sick leave laws by state and city

The table below has some states and cities with sick leave laws. Click the links to learn more about each one.

Notice something missing? Send us a message from your Gusto account and we’ll check on it. In the meantime, visit your state or local government’s website or contact them directly.

Important notes

  • Some laws only apply to certain types of employers. Always check the rules for your specific state or city.
  • If you have questions about a law (or ordinance), visit your local government’s website or contact them directly.

Table last updated September 29, 2025

State Agency resources Sick leave details
Alaska
  • Earning sick leave: 1 hour for every 30 hours worked.
  • Maximum: Depends on employer size.
  • Carryover: Yes, amount depends on employer size.
  • Accrual starts: July 1, 2025, or when employment begins (whichever is later).
  • Use: As soon as it's earned.
Arizona
  • Earning sick leave: 1 hour for every 30 hours worked.
  • Maximum: Depends on employer size.
  • Carryover: Yes, amount depends on employer size.
  • Accrual starts: When employment begins.
  • Use: As soon as it's earned.
California
  • State of California
    • Earning sick leave: 1 hour for every 30 hours worked.
    • Maximum: 40 hours per year.
    • Carryover: Yes, up to 80 unused hours.
    • Accrual starts: After 30 days.
    • Use: After a 90-day waiting period.
Colorado
  • Earning sick leave: 1 hour for every 30 hours worked.
  • Maximum: 48 hours per year.
  • Carryover: Yes, up to 48 unused hours per year.
  • Accrual starts: When employment begins.
  • Use: As soon as it's earned.
Connecticut
  • Earning sick leave: 1 hour for every 30 hours worked.
  • Maximum: 40 hours per year.
  • Carryover: Yes, up to 40 unused hours.
  • Accrual starts: When employment begins.
  • Use: After a 120-day waiting period.
District of Columbia
  • Earning sick leave: Depends on employer size.
  • Maximum: Depends on employer size.
  • Carryover: Yes, amount depends on employer size.
  • Starts: When employment begins.
  • Use: After a 90-day waiting period.
Florida
  • N/A
  • There is no law regarding the provision of paid sick leave (or carryover) in the state of Florida
Illinois
  • Earning sick leave: 1 hour for every 40 hours worked.
  • Maximum: 40 hours per year.
  • Carryover: Yes, up to 40 unused hours per year.
  • Accrual starts: When employment begins
  • Use: After a 90-day waiting period.
Indiana
  • Earning sick leave: 7.5 hours for every two months worked (full-time employees)
  • Carryover: Rolls over, and accumulates.
Maine
  • State of Maine
    • First state to offer paid leave (not specific to sick time).
  • Earning sick leave: 1 hour for every 40 hours worked.
  • Maximum: 40 hours per year.
  • Carryover: Yes, up to 40 unused hours.
  • Accrual starts: When employment begins.
  • Use: After a 120-day waiting period.
Maryland
  • State of Maryland
    • Earning sick leave: 1 hour for every 30 hours worked.
    • Maximum: 40 hours per year or no more than 64 hours at any time.
    • Carryover: Yes, up to 40 unused hours.
    • Accrual starts: When employment begins.
    • Use: After a 106-day waiting period.
Massachusetts
  • Earning sick leave: 1 hour for every 30 hours worked.
  • Maximum: 40 hours per year.
  • Carryover: Yes, up to 40 unused hours.
  • Accrual starts: When employment begins.
  • Use: After a 90-day waiting period.
Michigan
  • Earning sick leave: 1 hour for every 30 hours worked.
  • Maximum: Depends on employer size.
  • Carryover: Yes, up to 72 unused hours or 40 for a small business (10 employees or less).
  • Accrual starts: Feb 21, 2025 or when employment begins (whichever is later).
  • Use: After a 90-day waiting period.
Minnesota
  • State of Minnesota (new rules effective Jan 1, 2024)
    • Accrual: 1 hour of earned sick and safe time, for every 30 hours worked
    • Accruing begins: When employment begins, or on Jan 1, 2024 (whichever is later)
    • Maximum: 48 hours per year
    • Carryover: Yes—can carry over up to 80 unused hours in subsequent years
    • Usage: Sick leave can be used as it accrues
  • Bloomington (paid sick leave ordinance)
  • Duluth (repealed Jan 17, 2024)
  • Minneapolis
  • St. Paul
  • State of Minnesota
    • Earning sick leave: 1 hour for every 30 hours worked.
    • Maximum: 48 hours per year.
    • Carryover: Yes, up to 80 unused hours.
    • Accrual starts: When employment begins, or Jan 1, 2024 (whichever is later).
    • Use: As soon as it's earned.
Missouri
  • Earning sick leave: 1 hour for every 30 hours worked.
  • Maximum: Depends on employer size.
  • Carryover: Yes, up to 80 unused hours.
  • Accrual starts: May 1, 2025 or when employment begins (whichever is later).
  • Use: Depends on employer size.
Nebraska
  • State of Nebraska (starts Oct 1, 2025)
    • Nebraska voters passed Initiative 436 requiring Nebraska employers to provide paid sick leave.
  • Earning sick leave: 1 hour for every 30 hours worked.
  • Maximum: Depends on employer size.
  • Carryover: Yes, with no maximum cap, but employers may cap usage at 40 or 56 hours per year depending on size.
  • Accrual starts: Once an employee has worked 80 hours consecutively.
  • Use: Depends on employer size.
Nevada
  • Earning sick leave: 0.01923 hours for every hour worked.
  • Maximum: 40 hours per year.
  • Carryover: Yes, up to 40 unused hours.
  • Accrual starts: When employment begins.
  • Use: After a 90-day waiting period.
New Jersey
  • State of New Jersey
    • Earning sick leave: 1 hour for every 30 hours worked.
    • Maximum: 40 hours per year.
    • Carryover: Yes, up to 40 unused hours.
    • Accrual starts: When employment begins.
    • Use: After a 120-day waiting period.
New Mexico
  • State of New Mexico
    • Earning sick leave: 1 hour for every 30 hours worked.
    • Maximum: 64 hours per year.
    • Carryover: Yes, up to 64 unused hours.
    • Accrual starts: When employment begins.
    • Use: Once earned.
New York

 

  • New York State
    • Earning sick leave: 1 hour for every 30 hours worked.
    • Maximum: Depends on employer size.
    • Carryover: Yes, up to 40 unused hours.
    • Accrual starts: When employment begins.
    • Use: Once earned.
North Carolina
  • Unless an employee is eligible for coverage under the Federal Family and Medical Leave Act, they can be legally terminated or otherwise punished for missing work due to medical needs. 
Oregon
  • State of Oregon
    • Earning sick leave: 1 hour for every 30 hours worked.
    • Maximum: 40 hours per year.
    • Carryover: Yes, up to 40 unused hours, capping total balance at 80 hours.
    • Accrual starts: When employment begins.
    • Use: After a 90-day waiting period.
Pennsylvania  
Rhode Island
  • Earning sick leave: 1 hour for every 35 hours worked.
  • Maximum: 40 hours per year.
  • Carryover: Yes, up to 40 unused hours.
  • Accrual starts: When employment begins.
  • Use: After a 90-day waiting period.
Texas  
Vermont
  • Earning sick leave: 1 hour for every 52 hours worked.
  • Maximum: 40 hours per year.
  • Carryover: Yes, up to 40 unused hours.
  • Accrual starts: When employment begins.
  • Use: Once earned.
Virginia  
Washington
  • State of Washington
    • Earning sick leave: 1 hour for every 40 hours worked.
      • This applies regardless of full-time, part-time, temporary, or seasonal status.
      • If a local ordinance requires more generous paid sick leave benefits for employees than state law, those requirements will apply.
    • Maximum: Not limited.
    • Carryover: Yes, up to 40 unused hours.
    • Accrual starts: When employment begins.
    • Use: After a 90-day waiting period.
    • Taxation:
      • Qualified sick leave payments do not count as wages or hours and are not taxable under Washington state law.
      • Non‑qualified plans do not meet the threshold—payments must be reported as wages and hours, and are subject to unemployment taxes.

Solution Properties

Keywords
state & local resources sick laws state sick leave sick leave laws paid sick leave rules state sick leave
Solution ID
106622152100000
Last Modified Date
09/29/2025 06:32:05 PM
Attributes
Gusto Attributes
  • Role: Employers; Accountants/Partners; Managers
  • Category: Company setup and details; People; Payroll; Benefits; Taxes forms and compliance
  • Plan type: Core; Complete; Concierge
  • Who brokers my benefits?: A third party; Gusto
Taxonomy
  • Employers and admins > Taxes forms and compliance > State compliance > State laws and mandates
Collections
  • Admins
  • External
  • Support Agent
Views
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