"The New York State [DOL] has released proposed ... regulations interpreting New York Paid Sick Leave. They defined terms and clarify questions around documentation requests, accruals, and other issues. The proposed regulations still leave many questions unanswered, giving employers a small window in which to contact the state for further clarification."

"Employers may not require medical or other verification in connection with sick leave that lasts less than three consecutive scheduled workdays or shifts.... Employers may not require an employee to provide information as to the nature of the illness or details related to domestic violence, sexual offense, family offense, human trafficking, or stalking that necessitates the use of safe leave.... The number of employees employed by an employer during a calendar year shall be determined by counting the highest total number of employees concurrently employed at any point during the calendar year to date."

"Categories of Paid Time Off ... Vacation/PTO: A question of contract, or a vested right? ... Use-it-or-lose-it policies and caps on accrual ... Payout of accrued vacation/PTO upon termination ... Interplay with paid sick leave laws ... Unlimited PTO policies."

"New York's sick and safe leave law requires employers with five or more employees to provide paid sick and safe leave (SSL), and those with fewer than five employees and a net income of $1 million or less to provide unpaid SSL each calendar year. Eligible employees began accruing SSL on September 30, 2020, and may utilize earned SSL starting January 1, 2021."

"In the latest expansion of California's family and medical leave law, effective January 1, 2021, employers with five or more employees will be required to provide unpaid family and medical leave to qualifying employees. The new law ... also allows employees to take protected leave to care for an expanded set of family members under circumstances beyond what the earlier version of the law provided."

Questions 25-30, updated Nov. 25, 2020.

25. What is included in 'qualified family leave wages'? Do 'qualified family leave wages' include taxes imposed or withheld from the wages?
26. How much credit may an Eligible Employer receive for qualified family leave wages
27. How does an Eligible Employer determine the amounts of the qualified family leave wages it is required to pay?
28. What is the rate of pay for qualified family leave wages?
29. Are amounts other than qualified family leave wages included in the tax credit for required paid family leave?
30. Is a similar tax credit available to self-employed individuals?

"[T]he HFWA applies to an employer with 16 or more employees within the United States. Thus, an employer with one employee in Colorado but 15 employees in other states is obligated to comply with the HFWA for the single Colorado employee."

"[1] Can employers require that employees use accrued paid time off (PTO) prior to using PFML leave? ... [2] How does an unlimited PTO policy interact with PFML? ... [3] Can employers require employees to exhaust PFML benefits before using additional employer-provided family, medical, or temporary disability benefits? ... [4] May employers provide additional family, medical, or temporary disability leave benefits on top of PFML benefits? ... [5] Are new mothers entitled to both medical leave and bonding leave after giving birth? ... [6] Are employers required to allow employees to take PFML on an intermittent or reduced leave schedule? ... [7] What happens in the event an employee does not return from PFML leave?"

"During 2020, much of the focus regarding leave has been on the [FFCRA]. But workers also may be eligible to take time off under the Family and Medical Leave Act (FMLA), the Americans with Disabilities Act (ADA), and state and local laws."

"New York State and New York City have recently issued guidance and documentation on the New York State Paid Sick Leave Law (the State Sick Leave Law) and amended New York City Earned Safe and Sick Time Act (the NYC Sick Leave Law), respectively. Both the State Sick Leave Law and City Sick Leave Law took effect September 30, 2020, with key provisions, including the ability to use increased leave amounts, beginning January 1, 2021."

"On September 30, 2020, all private sector employees in New York began to accrue sick leave under the state's new sick and safe leave law. The law covers all employees regardless of industry, occupation, part-time status, overtime exempt status, and seasonal status. An employer may satisfy the law if it has a collective bargaining agreement or an existing leave policy (sick leave or other time off) that meets or exceeds the accrual, carryover, and use requirements provided in the law."

"[B]eginning January 1, 2021, Massachusetts employees and some self-employed individuals will be eligible to take up to 26 weeks of paid, job-protected leave for family or medical reasons through the Commonwealth's Paid Family and Medical Leave program (PFML).... While the Department issued revised PFML regulations in July 2020, clarifying points of confusion and providing additional details, aspects of PFML's benefits program remain vague, including the employer's role in the application process and coordination of employer-provided benefits."

"[L]ast summer, Connecticut enacted two separate laws -- one creating a paid leave benefit and the other amending, and expanding, the existing Connecticut Family and Medical Leave Act ... Employers must keep this statutory setup in mind, as certain provisions are unique to each of the two laws."

"Final regulations and FAQs on Maine's earned paid leave (MEPL) law clarify key provisions on coverage, eligibility, accrual, notice, pay rates and interaction with existing leave plans. The law, enacted in 2019, allows Maine workers to accrue one hour of paid leave for every 40 worked, up to 40 total hours per year, to use for any reason after 120 days of employment. The measure applies starting Jan. 1, 2021, and preempts any similar local laws in the state."

"The group aggregation rules for determining whether an employer is eligible for the paid-leave tax credits under the FFCRA are the same for determining employer eligibility for other COVID-19-related relief, such as the employee retention credit under the CARES Act.... Employers must choose between claiming tax credits for paid leave under the FFCRA or for wages paid to employees under the employee retention credit, but they may not claim both."

"A slight change to California Labor Code Section 233 grants employees the sole discretion to designate the type of sick leave they are taking. This aims to prevent an employer's intentional or erroneous designation of an employee's usage of sick days as 'kin care'. Any employee aggrieved by a violation of this labor code remains entitled reinstatement and actual damages or one day's pay and to appropriate equitable relief."

"This new law, which becomes effective January 1, 2021, makes several significant changes to ... the California Family Rights Act (CFRA).... [1] CFRA leave now covers all private sector employers with five or more employees ... [2] CFRA leave expands the types of leaves available ... [3] CFRA leave eliminates prior restrictions ... [4] Small employer family leave mediation program."

"Proposition 118 provides for 12 weeks of paid family and medical leave funded through a payroll tax paid 50/50 by employers and employees. An additional four weeks of paid leave are available for pregnancy or childbirth complications, bringing the maximum potential amount of paid leave to 16 weeks. Having passed as a ballot initiative, Proposition 118 will now become law.... [B]enefits under the program do not begin until 2024."

"New York City recently amended its own Paid Safe and Sick Leave Law (NYC PSSL) to be more consistent with the accrual and usage requirements imposed by the newly-implemented New York State Paid Sick Leave Law (NYS PSL). This memorandum details the pertinent changes to NYC PSSL, which took effect on September 30, 2020."

"Colorado must launch a paid family and medical leave insurance (PFMLI) program, with contributions beginning in 2023 and benefits available in 2024.... The PFMLI program will provide partial wage replacement for 12–16 weeks of leave, depending on the circumstances. Employees will be able to take paid leave for many of the same reasons permitted under the federal [FMLA]. The program also will extend paid leave so victims of domestic violence, sexual assault or stalking can handle related issues."

"Commencing on Jan. 1, 2023, employers and employees will be required to contribute to a payroll premium fund to finance paid family and medical leave insurance benefits. Eligible employees will be allowed to take up to 12 weeks of paid family and medical leave insurance benefits annually beginning on Jan. 1, 2024 ... receiving up to $1,100 per week for up to 12 weeks for qualifying reasons."

"[T]he commonwealth's new Paid Family Medical Leave (PFML) law ... provides paid leave for individuals facing a health crisis, bonding with a child, or caring for a sick relative. Massachusetts employers should be taking steps now to ensure that they can meet their PFML obligations come the new year. This post provides a brief overview of PFML and action items for employers."

"While non-binding, the updated FAQs provide employers with certain insights into their compliance obligations following the City's amendments to ESSTA that went into effect on September 30, 2020. Unfortunately, despite the updated guidance, certain open ESSTA questions remain."

"[T]he Paid Medical and Family Leave (PMFL) Initiative, Proposition 118, ... creates a state-run paid family and medical leave insurance program in Colorado that allows employees to take up to 12 weeks of leave and keep their job. The program, which begins on January 1, 2024, is similar in many ways to unemployment insurance and what exists in California and New Jersey."

"Like certain other paid family leave laws, Colorado [Paid Family and Medical Leave Insurance (PFMLI)] funding will be split between the worker and the employer. Qualifying absences ... broadly involve bonding with a new child, the serious health condition of the employee or a family member, military family needs, and addressing the effects of domestic violence, sexual assault, and stalking. Payroll contributions begin January 1, 2023, and benefits become available to covered workers on January 1, 2024."