Direct answer: San Mateo County (San Mateo County) requires paid sick leave for 1 employee. Accrual 1 hour per 30 hours, max 40 hours/year, paid. Source: https://smcgov.org/; retrieved 2026-08-23.
This page summarizes a local ordinance for general guidance only. It is not legal advice. The controlling language is the official municipal code at the source link below.
Local ordinance vs California state law
Provision
San Mateo County
California State
Employer threshold
1 employee
1 employee
Accrual rate
1 hour per 30 hours
1 hour per 30 hours worked
Max accrual
40 hours/year
80 hours accrual cap; 40 hours (5 days) usage cap per year
Paid / unpaid
paid
paid
Local insight
San Mateo County Earned Sick Leave: county-level ordinance.
Compliance go / no-go
Determine if your workforce meets the local threshold (1 employee).
Accrue at 1 hour per 30 hours (or use a more generous PTO policy that meets/exceeds the local minimum).
Cap accrual at 40 hours/year; honor carryover per local rule.
Post the required notice and keep a written policy citing the local ordinance.
San Mateo County may have private right of action / penalties for non-compliance — retain records.
What are the paid sick leave rules in San Mateo County for 2026?
San Mateo County requires paid sick leave for 1 employee. Accrual: 1 hour per 30 hours. Max: 40 hours/year. San Mateo County Earned Sick Leave: county-level ordinance.
How does San Mateo County sick leave differ from California state law?
San Mateo County ordinance follows the same accrual framework as California state law but may have local administrative details. See the official source for exact text.
Where can I find the official San Mateo County sick leave ordinance?
The official text is published by the local agency: https://smcgov.org/.