The New York City Department of Consumer and Worker Protection (“DCWP”) has released guidance on the New York City Earned Safe and Sick Time Act (“ESSTA”) and its recently enacted amendments. As we previously reported, the amendments took effect on February 22, 2026. The guidance is presented as a FAQ document which can be found on the DCWP website: https://www.dwt.com/-/media/files/blogs/employment-advisor/protected-time-off_-frequently-asked-questions.pdf?rev=c5e4997c902b41c181b1e6538629b145&hash=ACCDFE7BA2BA8B1B55D4B6D70356FEFE
The amendments now require employers to provide an additional minimum of 32 hours of unpaid safe and sick leave per year that is immediately available for use. The DCWP issued the recent guidance to address questions about the ESSTA, including the recent amendments.
The guidance clarifies that for counting the number of employees an employer has nationwide, it does not matter whether employees live or work in New York City. However, only employees who work in New York City have rights to protected time off under the Law. In addition, employers located outside of New York City must provide protected time off to employees who work in New York City.
An employee with a primary work location outside of New York City is covered by the ESSTA if the employee regularly performs, or is expected to regularly perform, work in New York City during a Calendar year. However, only hours worked in New York City must count toward the accrual of protected time off under the Law. An employer must allow employees to use their accrued protected time off and their 32 immediately available hours of unpaid protected time off when they are scheduled to work in New York City. Employees who perform work remotely while physically in New York City are covered under the Law even if the employer is located outside of New York City.
Further, the guidance provides that when new employees begin work, the employer must give them 32 immediately available hours of unpaid protected time off followed by another bank on the first day of the calendar year, as determined by the employer. Employers cannot provide a prorated amount of immediately available hours when an employee is hired partway through a calendar year.
Employers that provide more than the minimum amount of paid protected time off do not have to provide an additional bank of 32 immediately available hours of unpaid protected time off. Employers may fulfill the obligation to give employees 32 immediately available hours of unpaid protected time off by providing at least 32 additional hours of paid protected time off. However, at least 32 hours must be immediately available on employees’ first day of employment and on the first day of each calendar year.
The guidance states that employees may use protected time off to care for a child, including on school holidays or due to unexpected issues like daycare closures or babysitter cancellations.
The guidance also notes that employers must provide certain information to employees regarding their protected time off in each pay statement. Specifically, the pay statement must include:
New York City employers should review the guidance and if necessary, update their policies to ensure compliance with the new amendments to the law. Should you have any questions or need assistance, please contact Ali Law Group.
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