"The sick time benefits rules apply on July 1, 2017, for employers that qualify for the one-year small business deferral. Both sick time and minimum wage requirements for employers with 25 or fewer employees begin on July 1, 2017.... Unused paid sick leave time accrued by an employee, regardless of front-loading or accrual method, must be carried over and may be capped at a minimum of 72 hours.... To qualify as a 'large employer,' does an employer need to have 26 employees working in the city or 26 total employees anywhere (i.e., nationwide)? ... [An] employer will look to the number of employees who are working or who worked in the city of Los Angeles only."

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