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"Private sector employers with employees working in New York City are covered. Employers with 20 or more employees are required to provide paid sick time, although this threshold could drop to 15 employees; other covered employers are required to provide unpaid sick time.... An employer with a paid leave policy -- such as PTO, vacation, or personal days -- that provides an employee with enough paid leave to meet the accrual requirements, and that allows such paid leave to be used 'for the same purposes and under the same conditions as paid sick leave,' is not required to provide additional paid sick time."
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