NY A05322

Redefines employer size thresholds for sick leave requirements based on "full-time equivalent" employees rather than total employee count

Maintains that employers with 4 or fewer full-time equivalent employees must provide up to 40 hours of unpaid sick leave annually, unless net income exceeds $1 million (then paid leave required)

Eliminates the previous tiered system that provided 40 hours for employers with 5-99 employees and 56 hours for employers with 100+ employees

Establishes a uniform accrual rate of 1 hour of sick leave per every 30 regular hours worked for all employers not covered by the small employer provision

Defines "regular hours" as hours worked by nonexempt employees that do not qualify for overtime pay, excluding overtime hours from sick leave accrual calculations