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[Guidance Overview]

6/12/2017: Arizona's Paid Sick Leave Law: Accrual and Usage Issues (Ogletree Deakins)
"One of the Act's more significant anomalies is its apparent requirement that all unused accrued paid sick time be carried forward to the following benefit year (unless the employer 'buys back' unused PST at the end of the benefit year). This apparent unlimited carryover requirement is at odds with the Act's clear limitation on maximum usage hours, which are capped at 40 per year (24 for small employers), unless the employer opts to allow more usage. Fortunately, the ICA has addressed this issue and prepared both a FAQ and a proposed regulation (R20-5-1206(F)) that caps annual mandatory carryover at 40 hours from one benefit year to the next."
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