New York Paid Sick Leave: State Law and the NYC ESSTA
New York requires paid sick leave for employers with 5+ employees (or $1M net income); smaller employers owe unpaid. Accrual 1/hour per 30 worked, capped at 40–56 hours by size. NYC’s ESSTA is stricter and expanded in Feb 2026.
NYC employers follow the stricter ESSTA. See the NY page and NYC ordinance.
Frequently Asked Questions
Is NYC sick leave different from NY state?
Yes — NYC’s ESSTA is stricter and was expanded in February 2026.