"The Promoting Healthy Families and Workplaces Act, which takes effect in May, provides that employees of covered employers are entitled to accrue paid sick time at the rate of one [1] hour for every forty [40] hours the employee works in Philadelphia, to a maximum of forty [40] hours per year, unless the employer selects a higher limit. Employers may be subject to the law's requirements even if they do not have an office, plant or other facility within city limits, so long as they employ at least ten [10] employees who perform at least forty [40] hours of work per year in Philadelphia."