Direct answer: New York City (New York County) requires paid sick leave for 1 employee. Accrual 1 hour per 30 hours, max Up to 80 hours (ESSTA, expanded Feb 2026), paid. This is stricter than New York state law.Source: https://www.nyc.gov/; retrieved 2026-09-21.
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 New York state law
Provision
New York City
New York State
Employer threshold
1 employee
5+ employees or $1M net income
Accrual rate
1 hour per 30 hours
1 hour per 30 hours worked
Max accrual
Up to 80 hours (ESSTA, expanded Feb 2026)
40 hrs (5-99 emp/$1M); 56 hrs (100+ emp)
Paid / unpaid
paid
mixed
Local insight
NYC Earned Safe and Sick Time Act: stricter, expanded to 32 hrs unpaid safe time Feb 2026.
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 Up to 80 hours (ESSTA, expanded Feb 2026); honor carryover per local rule.
Post the required notice and keep a written policy citing the local ordinance.
New York City may have private right of action / penalties for non-compliance — retain records.
What are the paid sick leave rules in New York City for 2026?
New York City requires paid sick leave for 1 employee. Accrual: 1 hour per 30 hours. Max: Up to 80 hours (ESSTA, expanded Feb 2026). NYC Earned Safe and Sick Time Act: stricter, expanded to 32 hrs unpaid safe time Feb 2026.
How does New York City sick leave differ from New York state law?
Lower (or no) employer threshold: 1 employee vs state 5+ employees or $1M net income. This makes the local ordinance stricter than the New York statewide standard.
Where can I find the official New York City sick leave ordinance?
The official text is published by the local agency: https://www.nyc.gov/.