New York Paid Sick Leave Accrual & Pay Calculator

Calculate sick leave accruals under New York Labor Law § 196-b. Evaluates employer headcount tiers, the $1M net income rule for small businesses, 40 vs 56-hour caps, carryover balances, and zero-tip-credit wage valuation.

New York Labor Law § 196-b1 Hour Per 30 Hours Worked (Uncapped Accrual)

New York Paid Sick Leave Accrual & Pay Calculator

Calculate continuous sick leave accrual, annual usage limits (40 vs 56 hours), carryover balances, small-employer net income requirements, and wage valuation with zero tip credits.

Counts all nationwide employees employed in the calendar year.

Accrual continues uncapped; employers may limit single-year usage to 40 or 56 hours.

Used to calculate accrued sick leave (1 hour per 30 hours worked).

NY Labor Law § 196-b(6) mandates carryover of all unused accrued sick leave.

Deducted from available balance and current calendar year usage allowance.

Paid sick leave must be paid at regular rate or minimum wage floor, whichever is greater.

$17.00 Downstate (NYC/LI/Westchester) or $16.00 Upstate in 2026/2027.

Accrual & Balance Results

Paid Sick Leave Tier
Annual Usage Limit

40 Hours

Max usable in calendar year
Total Accrued This Year

40.00 Hours

1 hr / 30 hrs (Uncapped Accrual)
Usable Remaining This Year

32.00 Hours

After 8.00 hrs used
Carryover to Next Year

32.00 Hours

All unused hours carry over

Step-by-Step Calculation Breakdown

  • •Employer Classification: Medium Employer (5–99 Employees)
  • •Leave Paid Status: PAID Sick Leave
  • •Statutory Annual Usage Cap: 40 hours/year (NY Labor Law § 196-b(1)(c))
  • •Provision Mode: 1 Hour Accrued Per 30 Hours Worked (Uncapped Accrual)
  • •Total Accrued / Provided This Year: 40 hours (1200 hours worked ÷ 30)
  • •Prior-Year Carryover: 0 hours (Total Available Pre-Use: 40 hours)
  • •Leave Used Year-to-Date: 8 hours
  • •Remaining Total Accrued Balance: 32 hours (Eligible for Carryover to Next Year)
  • •Maximum Usable Remaining in Current Year: 32 hours (Subject to 40h Annual Usage Cap)
  • •Pay Rate for Sick Leave: $22.00/hr (Regular Rate: $22.00, Min Wage Floor: $17.00)
  • •Zero Tip Credit Protection: Deducting tip credits from paid sick leave wages is strictly illegal under 12 NYCRR Part 196.
  • •Estimated Paid Value of Remaining Usable Leave: $704.00

🛡️ Statutory Compliance & Legal Rights

  • ›Accrual vs. Usage Cap: Under NY Labor Law § 196-b(6), all unused accrued sick leave carries over to the subsequent calendar year. Employers may limit annual usage to 40 hours, but accrued hours beyond 40 are never forfeited.
  • ›NYC Local Safe & Sick Time Notice: Under the NYC Earned Safe and Sick Time Act (Admin Code § 20-911), covered employees may also take leave for "Safe Time" (domestic violence, stalking). Additionally, all domestic workers in NYC receive 40 hours of PAID leave regardless of employer workforce size or net income.
Statutory Authority: NY Labor Law § 196-b(1)(c)

New York State Paid Sick Leave Law (Labor Law § 196-b)

New York State guarantees all private-sector employees the right to job-protected sick leave. Enacted as Labor Law § 196-b and codified in 12 NYCRR Part 196, the law covers all employees in New York regardless of whether they are full-time, part-time, seasonal, or temporary.

Headcount & Revenue Tiers

Employer SizeNet Income ThresholdLeave TypeAnnual Cap
0 – 4 Employees≤ $1,000,000Unpaid Leave40 Hours / Year
0 – 4 Employees> $1,000,000Paid Leave40 Hours / Year
5 – 99 EmployeesAny RevenuePaid Leave40 Hours / Year
100+ EmployeesAny RevenuePaid Leave56 Hours / Year

Accrual vs. Frontloading & Carryover

Employees accrue sick leave at a rate of 1 hour for every 30 hours worked. Employers may opt to frontload the entire 40 or 56 hours on January 1st or at the beginning of the employee's benefit year. Unused accrued sick leave must be carried over to the following year; however, employers may cap the amount of leave taken in a single year to the statutory maximum (40 or 56 hours).

Zero Tip Credit Protection

For tipped employees, employers are expressly prohibited from paying the lower tipped cash wage for sick leave hours. Sick pay must be compensated at the full statutory minimum wage ($17.00 Downstate, $16.00 Upstate in 2026) or regular hourly rate with zero tip credit offset.