Some highlights of the permanent paid sick leave program are as follows:
- Employers with fewer than five employees and a net income less than $1 million must provide workers with up to 40 hours of unpaid sick leave per year.
- Employers with five to 99 employees, and those with fewer than five employees and net income of more than $1 million, must provide workers with up to 40 hours paid sick leave annually.
- Employers with 100 or more employees must provide workers with up to 56 hours of paid sick leave per year.
- The paid sick time accrues at a rate of at least one hour per every 30 hours worked.
- The sick leave time is available for use for:
- Mental or physical illness.
- Injury or health condition of a family member.
- Seeking services related to domestic violence, a sexual offense, stalking or human trafficking.
It is important to note that while covered employers must allow employees to begin accruing sick leave time beginning on September 30, 2020, employees need not be permitted to use accrued time until January 1, 2021. However, employers may permit use of leave before that date if they so choose.
Shari Diamond, CIA
Shari has been with Cerini & Associates, LLP since 2008 where she works primarily with the firm’s school district clients providing internal audit and claims audit services. She has over twenty years’ experience performing internal audits, risk assessments, and compliance reviews, as well as recommending processes to strengthen the internal controls environment while increasing efficiencies. Her prior experience at PWC and Northrop Grumman included performing Information Technology audits.