NYC’s Safe and Sick Leave Rules Are Changing in 2026 - Here’s What Employers Need to Know

Beginning February 22, 2026, New York City employers will need to comply with expanded employee leave requirements under amendments to the Earned Safe and Sick Time Act (ESSTA). These changes introduce new leave entitlements, broaden the circumstances under which protected leave can be used, and reinforce existing documentation and reporting obligations. With the effective date approaching, employers should be reviewing their policies, handbooks, and payroll processes now to avoid last-minute compliance issues.

New Requirement: 32 Hours of Unpaid, Frontloaded Leave

One of the most significant changes is the creation of a new unpaid leave entitlement that is separate from the paid ESSTA leave employers already provide. As of February 22, 2026:

• Employers must provide 32 hours of unpaid safe or sick time each year.

• This leave must be available immediately upon hire and may not be accrued over time.

• The 32-hour allotment resets at the start of each calendar year.

• Unused hours do not carry over into the following year.

When an employee requests leave for a qualifying ESSTA reason, the request generally must be granted unless the employee has already exhausted the unpaid allotment or elects to use another available leave type, such as PTO or paid ESSTA leave.

Employers should also review how this new unpaid leave interacts with other existing entitlements, including FMLA, New York Paid Family Leave, and paid sick leave, to ensure consistent application and avoid unintended overlap.

Expanded Eligibility: More Reasons Employees Can Take Leave

The amendments significantly broaden the reasons employees may take ESSTA-protected leave. In addition to current qualifying uses, employees may now request leave for:

• Caregiving responsibilities, including care for:

  • A child under age 18

  • A household member or dependent with a disability who relies on the employee for care or daily support

• Legal or public benefit-related matters, including issues connected to workplace violence affecting the employee or their family, and

• Public health emergencies or disasters, such as:

  • Workplace closures resulting from a declared public emergency

  • School or childcare disruptions due to a disaster or public health emergency

  • Situations where a government official directs employees not to report to work

These additions substantially expand the scope of protected leave, and employers should anticipate an increase in both leave requests and questions from employees.

Ongoing Documentation and Reporting Requirements

The amended law maintains current documentation standards. Employers must continue to provide employees with a record of available safe and sick leave on each pay stub or in an accompanying document every pay period.

Adding a separate unpaid leave category may increase administrative complexity, particularly for employers without automated tracking systems. Coordinating early with payroll providers, HR teams, and legal advisors can help reduce compliance risk and administrative strain.

What Employers Should Be Doing Now

To prepare for the February 2026 deadline, employers should:

• Review and update leave policies and employee handbooks

• Confirm payroll systems can track and report the new unpaid leave category

• Clearly define how all leave types work together

• Train HR staff, managers, and anyone responsible for approving leave on the expanded qualifying reasons