NY A07990

Amends labor law to replace employee count thresholds with "full-time equivalent" employees for determining sick leave requirements.

Employers with four or fewer full-time equivalent employees must provide up to 40 hours of unpaid sick leave annually, or paid sick leave if net income exceeds $1 million in the previous tax year.

All other employers must provide sick leave at a rate of at least one hour per 30 regular hours worked, eliminating previous distinctions between 5-99 employees and 100+ employees.

Defines "regular hours" as hours a nonexempt employee works without entitlement to overtime pay.

Takes effect immediately upon enactment.