Key Takeaways
Impacted Employers: New York City employers
Effective Date: July 23, 2026
Summary: New York City has issued final amendments to the rules that implement the City’s Earned Sick and Safe Time Act. The final amended rules provide guidance on how to administer the law’s expanded leave requirements, and impose new administrative and recordkeeping obligations.
Next Steps: Review the final amended rules and update leave, time off and recordkeeping policies to help comply with the changes by July 23, 2026.
The Details
The New York City Department of Consumer and Worker Protection (DCWP) has issued final amendments to the rules that implement the Earned Safe and Sick Time Act (ESSTA). The final amended rules take effect July 23, 2026.
Background
The DCWP had previously released the following resources:
Final Amended Rules
The final amended rules adopt many of the proposed ESSTA rules and provide guidance on how to administer the new 32-hour unpaid protected time off entitlement available on the employee’s first day of employment and first day of each calendar year.
The DCWP has also added the following employer requirements:
Employee Recordkeeping Access
The final rules confirm that an employer using an electronic system to issue pay statements or other documentation must make protected time off information available to employees.
The final rules also require an employer to provide a separated employee with either:
- A written statement containing the required leave information no later than one week after their final payday; or
- Continued access to the electronic system for six months following their separation.
Pay Statements
Under existing rules, pay statements must inform employees of the amount of protected time off accrued and used during the relevant pay period.
The final amended rules make clear that these pay statements must also differentiate between the paid and unpaid protected time off.
Written Policies
Existing rules require employers to maintain written protected time off and paid prenatal leave policies in a single writing. The policy must include several provisions specified in the rules.
The final amended rules require the following additional information to be included in the written policy: the amount of unpaid protected time off (a minimum of 32 hours) provided, and that such time is immediately available for use on the first day of employment and the first day of each new calendar year.
Leave Clarifications
The final amended rules implement Local Law 145 of 2025, which expanded the reasons employees may use the leave.
The DCWP also expanded and clarified requirements for the new 32-hour unpaid protected time off bank. Under the final amended rules: an employer:
- May provide some or all of the 32 hours as paid leave
- Must generally apply the paid protected time off first unless the employee specifically requests to use unpaid time (when both are available)
- Should provide paid leave when necessary to:
In addition, the final amended rules make clear that providing paid versions of the 32 immediately available hours does not eliminate or reduce an employer’s separate obligation to provide paid time off under the ESSTA’s accrual or frontloading requirements.
See the final amended rules for examples of how to navigate protected time off use, such as when the business grows and requires an employer to provide more paid protected time off.
New Rehire Requirements
If an employee separates from employment and is rehired during the same calendar year, the employer must reinstate the employee’s unused portion of the 32 hours immediately available unpaid protected time off (as opposed to an automatic new bank of 32 hours).
Next Steps
Review the final amended rules and update leave, time off and rehire policies to help comply with the changes.