With the proliferation of state and local paid sick leave (PSL) laws across the country, employers may find compliancechallenging, particularly when employees are covered by both state and local laws. These laws may differ in important areas,including, but not limited to, applicability of the law based on location and employer size; the number of hours/days of PSLemployees may accrue, use and carry over from year to year; whether frontloading of PSL is permitted and, if so, how manyhours/days of PSL must be frontloaded; covered reasons for leave; and covered family members.
In situations in which more than one law applies, employers must compare the laws and decide which provisions to follow.Failure to provide employees with all rights to which they are entitled can result in costly consequences for employers. ThisCompliance Overview provides employers with key tips for comparing state and local PSL laws.
Key Tips for Comparing State vs. Local PSL Laws
TIP #1: DECIDE WHICH LAWS APPLY BASED ON LOCATION AND EMPLOYER SIZE
Oftentimes, the state and local laws of the location where an employee is physically working—and not necessarily where theemployer is located or where the employee resides—will apply. Employers should review the definition and/or applicabilitysections of any laws at issue to determine which laws cover their employees.
Additionally, employers should verify whether any laws have requirements related to employer size. Even if a PSL law applies toall employers, there may be different requirements depending on employer size. For example, larger employers may berequired to provide more paid sick days than smaller employers.
TIP #2: ALWAYS APPLY THE MOST GENEROUS EMPLOYEE STANDARD
When both state and local PSL laws apply but differ with respect to the provisions discussed in this Compliance Overview orany other provision, employers should always apply the most generous employee standard—that is, employers should followthe provision that provides the greatest benefit to employees. For example, if a state PSL law allows employees to accrue up to40 hours of PSL but a local PSL law allows employees to accrue up to 72 hours, the employer should allow employees to accrueup to 72 hours—the greater benefit.
Key Points: It is crucial that employers compare all provisions of state and local laws and follow the most generousprovisions. It is possible that a specific state or local law may have more generous provisions in one area of the lawbut less generous provisions in another area; thus, employers may need to comply with multiple provisions ofmultiple laws depending on which law provides the higher standard with respect to each provision. The “City X”examples in the sections below illustrate this important point.
TIP #3: DETERMINE HOW MANY HOURS/DAYS OF PSL EMPLOYEES MAY ACCRUE
PSL laws often allow employees to accrue PSL hours based on hours worked—for example, employees accrue one hour of PSLfor every 30 hours worked—up to a maximum cap of accrued PSL hours. Employers should verify how many hours/days of PSLemployees are entitled to accrue under state and local laws and provide the higher benefit.
For example, assume that under a local PSL law in “City X” located in “State Y,” small employers with fewer than 25 employeesmay cap an employee’s accrued PSL at 48 hours, while large employers with 25 or more employees may cap an employee’saccrued PSL at 72 hours. However, assume that under the State Y law, all employers may cap an employee’s accrued PSL at 80hours, which is higher than the City X law’s standards for both small and large employers. Thus, in this particular instance, bothsmall and large employers in City X should follow the more generous employee standard of the State Y law instead of the locallaw.
TIP #4: DETERMINE HOW MANY HOURS/DAYS OF PSL EMPLOYEES MAY USE
PSL laws may limit how much accrued PSL employees may use in a year, and this use limit may be lower than an employee’saccrual cap. Employers need to determine how many hours/days of PSL employees may use under each law and provide themore generous standard.
For example, assume that under the State Y PSL law, although employees may accrue more than five days of PSL, the lawallows employers to limit an employee’s use of PSL to 40 hours during a year. However, assume that under the local PSL law inCity X, large employers with 25 or more employees may not cap how much PSL an employee uses in a calendar year. Thus, inthis particular instance, large employers in City X should follow the more generous employee standard of the local law insteadof the State Y law.
Key Points: In the City X examples above, the State Y law has a more generous employee accrual cap, but the City Xlaw has a more generous employee use provision for large employers. As indicated above, it is important foremployers to compare all provisions of state and local laws in order to determine and comply with the mostgenerous employee provisions.
TIP #5: DETERMINE HOW MANY HOURS/DAYS OF PSL EMPLOYEES MAY CARRY OVER
PSL laws may allow employees to carry over accrued, unused PSL from year to year. Similar to how many hours/days of PSLemployees may accrue and use under each law, employers also must determine how many hours/days of accrued, unused PSLemployees may carry over from year to year under each law and apply the highest employee standard.
TIP #6: DECIDE WHETHER TO HAVE AN ACCRUAL OR FRONTLOADING POLICY
While PSL laws often allow employees to accrue PSL hours based on hours worked, some PSL laws provide employers theoption of frontloading PSL—that is, providing the full amount of PSL for the year immediately at the beginning of a specifiedperiod. For example, a state law could provide that an employer choosing to frontload must provide at least 40 hours of PSLper year, and the full amount of this leave must be available for the employee’s use from the beginning of each year ofemployment, calendar year or 12-month period. Depending on the law at issue, frontloading PSL may provide advantages toemployers, such as potentially allowing employers to avoid carryover of hours from year to year. Employers should decidewhether to have an accrual or frontloading policy, as state and local laws allow.
Compliance Tip: If choosing to frontload, employers should determine how many hours/days of PSL must befrontloaded under applicable state and local laws and follow the most generous employee standard.
TIP #7: DETERMINE WHICH REASONS FOR LEAVE ARE COVERED
PSL laws typically allow employees to use PSL for their or their family members’ health needs. However, laws are increasinglyexpanding the circumstances under which eligible employees may take leave. For example, laws may cover leave for reasonsincluding, among other things, domestic violence, bereavement and public health emergencies. In addition, some laws allowemployees to use paid leave for any reason. Employers should determine which reasons for leave are covered under applicablestate and local PSL laws and allow employees to use leave for any covered reason.
TIP #8: DETERMINE WHICH FAMILY MEMBERS ARE COVERED
PSL laws are expanding the definition of “family member” to include individuals who are not in the employee’s immediatefamily. For example, a state law could provide that employees may use PSL to care for their family members. “Family member”could include (among other individuals) a grandparent, a grandchild, a sibling and a designated person. “Designated person”could be defined broadly to include a person identified by the employee at the time the employee requests paid sick days.
Similar to determining covered reasons for leave, employers should determine which family members are covered underapplicable state and local PSL laws and allow employees to use leave to care for any covered individual.
CONCLUSION
When employers are subject to both state and local PSL laws, they must compare all laws and decide which provisions tofollow. While the tips above highlight key areas that employers should review when comparing state and local laws, nothing inthis document is intended to be exhaustive or to be legal advice; there may be additional areas and considerations employersneed to keep in mind. It is always best to consult with local counsel for specific legal advice and to ensure compliance with allapplicable laws.
LINKS AND RESOURCES
The best way to learn about state and local PSL laws is to view the text of the laws and regulations and any available guidanceprovided by the applicable state or locality. For example, California maintains comprehensive frequently asked questions on itsPSL law, and cities such as Berkeley, California, maintain webpages with helpful information. Employers should review suchresources and consult with local counsel to ensure compliance with their legal obligations.
Provided to you by Hodge, Hart & Schleifer
This Compliance Overview is not intended to be exhaustive nor should any discussion or opinions be construed as legal advice. Readers should contact legalcounsel for legal advice. ©2026 Zywave, Inc. All rights reserved.