August 17, 2026

More Time Off for NYC Employees! Relax, At Least It Is Unpaid

New York City (NYC) issued new rules, effective July 23, 2026, regarding protected time off (formerly called sick/safe leave).  The rules help implement and clarify NYC’s February 2026 amendments to its Earned Safe and Sick Time Act (ESSTA).  Here’s what’s new.

Amended Notice of Rights and Policy Requirements.  NYC updated its Notice of Employee Rights, which employers must complete and distribute to all employees.  The updated Notice is available on NYC’s website in multiple languages.  Employers must also prepare and distribute to employees a detailed policy on protected time off and prenatal leave.  Employers should train their supervisors and managers to respond to leave requests in accordance with the amended law and new rules. 

Immediately Available Hours.  Employers must provide all employees with 32 “immediately available hours” of unpaid leave at the beginning of each year.  In 2026, employers were required to provide those hours as of February 22, 2026, or the employee’s first day of employment.

• Employers may provide the 32 immediately available hours as paid time, in addition to 40 (or 56) hours of paid protected time off and 20 hours of paid prenatal leave.
  
• Part-time employees and mid-year hires are entitled to 32 immediately available hours, not a pro-rata share.
  
• Remote employees who occasionally work in NYC are entitled to 32 immediately available hours and entitled to accrue paid protected time off.
  
• Employers should apply available paid time off to an employee’s absence before applying unpaid time, unless the employee requests to use unpaid time.
  
• Employers are not required to carry over any unused portion of employee’s 32 immediately available hours at the end of the year.
  
• Pay statements must show employees’ accrued, used and available paid protected time off, unpaid protected time off, and prenatal leave.
  
• Employers must distribute written policies that meet or exceed the requirements of the protected time off law.

Post-Employment Reporting Obligation.  Employers must allow terminated employees to access electronic records of their leaves for six months, or provide terminated employees with a written statement that includes accrued and used leaves through the employee’s last pay period.

Reinstatement Rights.  Employees who separate from employment and are rehired within the same calendar year, and are entitled to have their unused paid protected time off reinstated, are eligible to have their unused unpaid protected time off reinstated.

If you have questions about New York City’s Protected Time Off law and rules, or other NYC, New York State, or federal leave laws, please contact Sheryl Galler at sgaller@booklawllp.com or Leona Hansen at lhansen@booklawllp.com.