State Paid Sick Time
Index of state Paid Sick and Safe Time laws and their requirements
Twenty-one states have paid sick time laws. Alaska, Arizona, California, Colorado, Connecticut, Illinois, Maine, Maryland, Massachusetts, Maine, Michigan, Minnesota, Missouri, Nebraska, Nevada, New Jersey, New Mexico, New York, Oregon, Rhode Island, Vermont, and Washington all require mandatory paid sick time laws. This page contains the statutory requirements in each state.
Twenty-one states have Paid Sick and Safe Time (PSST) laws that guarantee that employees in that state can take a certain amount of paid sick time per year. While the requirements vary by state, each PSST law outlines specifications for the following:
Accrual rate - How many hours of sick time does someone earn for each hour of work. Alternatively, a company can offer front-loaded plans, as long as they meet the minimum annual requirement.
Minimum annual requirement - What is the minimum amount of sick time an employer must offer per year to an employee who works full time for the entire year.
Carry over - How many unused hours someone is allowed to roll over from one year to the next. Because front-loaded plans ensure that employees receive the annual minimum, some front-loaded plans are exempt from carryover requirements.
Balance cap - When unused hours carry over from year to year, this is the maximum limit that employers can put in place. Some states with carryover limits don't specify balance caps and vice-versa.
Termination payout - Whether unused PTO must be paid out at termination. Sick time is usually exempt from payouts in states where the payout is required, as long as sick time is a separate policy. Therefore, in PTO payout states, it's usually a good idea to have separate sick and vacation balances.
Paid Sick and Safe Time requirements by state
Accrual Rate & Annual Maximum | Carry Over & Total Annual Maximum | Paid Out at Termination? | |
Alaska (Starts July 1, 2026) | 1h:30h →40h or 56h/yr 1h accrued for every 30h worked up to
| 40h or 56h carry over All unused hours carry over, but employers may cap balances at:
| Not required |
1h:30h →24h or 40h/yr 1h accrued for every 30h worked up to
| 24h or 40h cap All unused hours carry over, but employers may cap balances at:
| Not required | |
1h:30h →40h/yr 1h accrued for every 30h worked up to 40h or 5 days per year | 80h cap Unused sick time can be carried over, but balances can be capped at 80h or 10 days. | Accrued time off must be paid out. Sick time need not be paid out if part of a different policy than vacation PTO. | |
1h:30h →48h/yr 1h accrued for every 30h worked up to 48h per year | 48h carryover with 48h cap Up to 48h of unused sick time carries over to the next year, but use can be limited to 48h per year | Accrued vacation must be paid out. Sick time need not be paid out if part of a different policy than vacation PTO. | |
Connecticut Applies to: 2025: 25+ employees 2026: 11+ employees 2027: all CT employees | 1h:30h →40h/yr 1h accrued for every 30h worked up to 40h per year | 40h carryover with 40h annual limit Up to 40h of unused sick time carries over to the next year, but use can be limited to 40h per year | Not required |
1h:40h →40h/yr 1h accrued for every 40h worked up to 40h per year | 40h carryover with 40h annual limit Up to 40h of unused sick time carries over to the next year, but use can be limited to 40h per year | Not required | |
Maine (11+ employees) | 1h:40h →40h/yr 1h accrued for every 40h worked up to 40h per year | 40h carryover with 40h annual limit Up to 40h of unused sick time carries over to the next year, but use can be limited to 40h per year | Accrued vacation must be paid out. Sick time need not be paid out if part of a different policy than vacation PTO. |
Maryland (15+ employees) | 1h:30h →40h/yr 1h accrued for every 30h worked up to 40h per year | 40h carryover with 64h balance cap Up to 40h of unused sick time carries over to the next year, but the balance can be capped at 64h | Accrued vacation must be paid out unless there is a written policy stating otherwise. Sick time need not be paid out if part of a separate policy from vacation PTO. |
1h:30h →40h/yr 1h accrued for every 30h worked up to 40h per year | 40h carryover with 40h balance cap Up to 40h of unused sick time carries over to the next year, but the balance can be capped at 40h | Accrued vacation must be paid out unless there is a written policy stating otherwise. Sick time need not be paid out if part of a separate policy from vacation PTO. | |
1h:30h →40h/yr 1h accrued for every 30h worked up to 40h per year | 40h carryover with 72h annual usage limit Up to 40h of unused sick time carries over to the next year, but employers can limit use to no more than 72h of earned sick time per year. | Not required | |
1h:30h →48h/yr 1h accrued for every 30h worked up to 48h per year | 40h carryover with 80h max balance Unused sick time carries over to the next year until a maximum limit of 80h is reached | Not required | |
1h:30h →24h or 40h/yr 1h accrued for every 30h worked up to
| 80h max use per year All unused sick time carries over up to a maximum annual use of 80h per year | Not required | |
Nebraska (begins October 2025) | 1h:30h →40h or 56h/yr 1h accrued for every 30h worked up to
| 40h or 56h annual limit Unused sick time carries over to the following year, but employers can limit use to:
| Unused vacation must be paid out at termination. Sick time need not be paid out if part of a separate policy from vacation PTO. |
1h:52h →40h/yr 1h accrued for every 52h worked up to a maximum use of 40h per year | 40h usage limit per year Unused hours can roll over to the following year, but employers can impose a usage limit of 40h per year. | Not required | |
1h:30h →40h/yr 1h accrued for every 30h worked up to 40h per year | 40h balance cap or annual usage limit Unused hours roll over to the following year, but employers can impose a balance cap or usage limit of 40h per year. | Not required | |
1h:30h →64h/yr 1h accrued for every 30h worked up to 64h per year | 64h carryover with 64h annual usage limit Up to 64h of unused sick time can carry over to the following year, but employers can impose a usage limit of 64h per year. | Unused vacation must be paid out at termination. Sick time need not be paid out if part of a separate policy from vacation PTO. | |
1h:30h →40h or 56h/yr 1h accrued for every 30h worked up to
| 40h or 56h carryover with 40h or 56h annual usage limit Up to 40h (for small employers) or 56 hours (for larger employers) carries over to the following year, but employers can limit usage to 40 or 56 hours per year, according to company size. | PTO payouts are not required if there is a written policy stating so. | |
| 1h:30h →40h/yr 1h accrued for every 30h worked up to 40h per year | 40h carryover with 40h annual usage limit and 80h max balance Up to 40h of unused sick time can be carried over to the following year, but employers can impose an annual usage limit of 40h and a balance cap of 80h. | Not required |
Rhode Island (employers with fewer than 18 employees must grant but don't need to pay sick time) | 1h:35h →40h/yr 1h accrued for every 35h worked up to 40h per year | 40h accrual cap Unused sick time is carried over to the following year, but accrual can be capped at 40h per year. | Unused vacation must be paid out at termination if the employee has worked for the organization for more than 1 year. Sick time need not be paid out if part of a separate policy from vacation PTO. |
1h:52h →40h/yr 1h accrued for every 52h worked up to a maximum use of 40h per year | 40h carryover Up to 40h of sick time is carried over to the following year. | Not required | |
1h:40h →40h/yr 1h accrued for every 52h worked up to a maximum use of 40h per year | 40h carryover with no cap Up to 40h of sick time is carried over to the following year, but accruals cannot be capped. | Not required |
Waiting Periods
Sick time accruals begin on the first day of employment, but employers can choose to impose a waiting period before sick time is available for use. Waiting periods are:
Tips for writing a sick leave policy
If you're in a state that requires PTO/vacation payouts, we recommend that you offer separate sick and vacation policies to limit financial liability at termination. Otherwise, sick and vacation time can be combined as long as the policy meets state minimums.
Front-loaded plans can often sidestep complicated carryover and max accrual limits, but check your states guidelines carefully. State resources are linked in the table above.
When writing a multi-state sick time policy, default to the most generous state on each variable for a more simple policy.
Waiting period | |
Alaska | As it accrues |
Arizona | 90 days |
California | 90 days |
Colorado | As it accrues |
Connecticut | 120 days |
Illinois | 90 days |
Maine | 90 days |
Maryland | 106 days |
Massachusetts | 90 days |
Michigan | 120 days |
Minnesota | As it accrues |
Missouri | As it accrues |
Nebraska | As it accrues |
Nevada | As it accrues |
New Jersey | 90 days |
New Mexico | 90 days |
New York | As it accrues |
Oregon | 90 days |
Rhode Island | 90 days |
Vermont | Up to one year at the employer's discretion |
Washington | 90 days |