Expansion of the Earned Safe and Sick Time Act (ESSTA)

The amendment became effective on February 22, 2026. The DCWP's final rules implementing and clarifying these requirements became effective on July 23, 2026.

Employers must provide up to 32 hours of unpaid sick and safe time to all employees working in NYC each year. This is in addition to the paid sick and safe time already required under ESSTA. 

The final rules clarify that employers may satisfy some or all of the 32-hour requirement by providing paid leave. However, doing so does not reduce or replace the employer's separate obligation to provide paid safe and sick leave under ESSTA. Employees may therefore be entitled to the 32 immediately available hours and additional paid leave (typically 40 or 56 hours, depending on employer size). In other words, at least 32 hours of safe and sick leave, whether paid or unpaid, must be made immediately available on an employee’s first day of employment and on the first day of each calendar year, and an employee may also be eligible for up to 40 or 56 hours of paid safe and sick time in addition to the 32 hours. 

Every employer with employees in New York City

• Employees can use unpaid sick and safe time for the same reasons as ESSTA leave
• This time is available in addition to paid leave, not instead of it
• At least 32 hours of safe and sick leave must be available on an employee’s first day of employment and on the first day of each calendar year
• The leave may be paid, unpaid, or a combination of both at the employer’s discretion, provided all other paid leave requirements are satisfied
• When an employee has both paid and unpaid protected time off available, paid leave generally must be used first unless the employee requests otherwise

Employees may use sick and safe time for a wide range of protected reasons:

• Health needs - Applies to an employee’s or a family member’s health needs (including illness, injury, diagnosis, treatment, preventive care). “Family member” broadly includes individuals related by blood or individuals “whose close association with the employee is the equivalent of a family relationship.” Employers may not ask an employee to specify the type of health need.
• Child care or family care - Care of a child or a family or household member with a disability (including temporary disabilities). This reason includes using time off when a minor child or care recipient needs to be watched during school holidays, daycare closures for any reason, or babysitter cancellations.
• Applying for benefits or housing, such as attending hearings or appointments related to public benefits or housing
• Safety measures – Uses related to seeking safety from domestic violence (or to help a family member experiencing domestic violence) unwanted sexual contact, stalking, human trafficking, or workplace violence. Protected time off can be used for seeking services, safety planning, or legal assistance. For example, to move homes or shelters, get divorced, enroll a child in school, apply for public benefits, meet an attorney or social worker, and file a police report. 
• Public disasters or emergencies – To stay home when a public disaster or emergency is declared because of severe weather events (such as snowstorms or hurricanes) and public disasters like fires, explosions, or terrorist attacks that cause a state of emergency or a public disaster declared by the U.S. president, New York State governor, or the New York City mayor. 

Yes. Employers must track unpaid sick and safe time separately from paid leave. In addition, leave records and pay period reporting must clearly distinguish between paid and unpaid protected time off.

Employers must provide employees with written documentation of their leave balances each pay period. This can be done by:

• Including the information on paystubs, or
• Providing another form of written documentation each pay period 
• The documentation must show available, used, and remaining unpaid sick and safe time.

Yes, but employers must still comply with state and federal wage-and-hour laws. The final rules acknowledge that exempt employees may need to be paid when using otherwise unpaid safe and sick leave, particularly for partial-day absences. Employers should ensure their leave policies are administered in a manner that preserves exempt status and complies with applicable law.

Employers should:
• Update leave policies and employee handbooks
• Ensure payroll systems can track both paid and unpaid leave
• Train HR staff and managers on the new requirements 

Employees have access to additional protected time off, even if they have already used their paid sick and safe leave. This can help provide flexibility during illness, emergencies, or situations involving personal or family safety. 

For more information, visit https://rules.cityofnewyork.us/rule/protected-time-off-under-the-earned-safe-and-sick-time-act/