NC S457

Requires all North Carolina employers to provide employees with paid sick days accruing at one hour per 30 hours worked, beginning at commencement of employment.

Sets annual accrual limits of 32 hours for small businesses (10 or fewer employees) and 56 hours for other employers, with carryover allowed year to year.

Permits employees to use paid sick time for their own illness, family member care, preventive medical visits, and for needs related to domestic violence, sexual assault, or stalking including legal services and relocation.

Exempts bona fide volunteers and certain wage-exempt workers; allows employers to require medical certification for absences exceeding three consecutive workdays and prohibits requiring employee-provided replacement workers.

Establishes enforcement through the Commissioner of Labor with penalties including unpaid sick time owed plus interest, liquidated damages equal to amount due, and attorney fees; effective July 1, 2021.