If you’re an employer in California, be advised that beginning in 2024, employees must get 40 hours of paid sick leave per year, per SB 616. This is up from 24 in previous years. An employee can use sick leave if they have worked 30 or more days in a given year since being hired.
Also, paid sick leave accrued by the employee must carry over to the following year, although there are exceptions. For instance, if all the leave for the new year is granted on the first day, then the carry over requirement is waived.
As always, if you have questions about the new requirements, it’s best to run them by your accountant.