On February 9, 2022, California’s governor signed Senate Bill (SB) 114, which creates new Labor Code section 248.6. The law takes effect immediately and is retroactive to January 1, 2022, but an employer’s obligation to provide 2022 COVID-19 supplemental California paid sick leave (CPSL) does not begin until 10 days after the governor signs: February 19, 2022.

To employers that had to comply with California’s 2021 CPSL law,¹ the statute will look familiar, e.g., there is no direct tax or financial relief to employers for providing 2022 CPSL.² Various provisions, however, are different. As a result, employers will not be able to simply restart policies and practices in 2022 they previously had in place to comply with the 2021 CPSL, though it is important to note it may be possible to offset this new CPSL obligation with paid leave already provided in 2022. Because 2022 CPSL does not preempt local ordinances, employers may have compliance obligations under the state law and possibly up to four similar – but not identical – local ordinances in Long Beach, Los Angeles (City and County), and Oakland.

Below, we focus on provisions of the 2022 law (Labor Code section 248.6) that apply to employers generally, and do not discuss provisions applicable to either firefighters (also covered by Labor Code section 248.6) or providers of in-home supportive and/or waiver personal care services (Labor Code section 248.7).

Covered Employers, Employees and Family Members: New Labor Code...

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