On February 9, 2022, Governor Newsom signed a new law requiring employers to provide supplemental COVID-19 paid sick leave during 2022 through September 30, 2022. The law, SB 114, unlike the supplemental paid sick leave law passed in 2021, provides for no offsetting tax credits for employers to assist with the added costs this paid sick leave places on businesses across the state. Here are five reminders for California employers about the law and its related deadlines as we approach its September 30^th expiration:

1. The COVID-19 supplemental paid sick leave law took effect on February 19, 2022 and expires on September 30, 2022.

The Governor signed the law on February 9, 2022, and the paid sick leave requirement took effect 10 days after the enactment of the law – February 19, 2022. The law applied retroactive obligation for employers to pay for qualifying paid sick leave starting January 1, 2022. The paid sick leave requirement expires on September 30, 2022 (but employees currently using the sick leave can continue its use past the September 30^th deadline).

2. Which employers are covered by the law?

The law applies to employers with more than 25 employees.

3. Which employees are entitled to paid sick leave?

Employers are required to provide employees COVID-19 supplemental paid sick leave if the employee is unable to work or telework due to the following reasons:

1. The employee is subject to a quarantine or isolation period related to COVID-19 as defined by an order or...

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