Relates to paid sick leave provided by employers with full-time employee equivalents

S 1436 requires employers to provide paid sick leave based on business size: employers with 5-99 full-time equivalent employees must offer 40 hours of paid sick leave annually per worker, while those with 100+ employees must provide 56 hours. Smaller employers (4 or fewer full-time equivalents) generally provide unpaid sick leave unless they earned over $1 million net income last year, in which case it becomes paid. Employees accrue sick leave at a rate of one hour for every 30 regular work hours, starting from hire or the bill's effective date. The law takes effect immediately and applies to all covered employers in New York.