As we move into 2026, employers with staff in New York City should be mindful of two significant regulatory changes that may affect their workforce practices. These updates introduce new compliance obligations and reinforce existing protections for employees working within the city.
New York City recently amended the ESSTA to better align its requirements with the Temporary Schedule Change Act (TSCA). These amendments take effect on Feb. 22, 2026, and there are two key changes of which employers should be aware.
First, New York City employers will be required to provide employees with 32 hours of unpaid safe and sick leave. These hours are independent of the paid leave otherwise accrued under the ESSTA and the 20 hours of Paid Prenatal Leave to which employees are also entitled. Employers must front-load the 32 hours of unpaid safe and sick leave to employees, which are available for use immediately upon hire and subsequently on the first day of each calendar year. Employers, however, may still set a minimum usage increment of up to four hours per day for unpaid leave. Employers must separately track and report each category and amount of paid and unpaid leave balances under the ESSTA on a pay statement or other form of written documentation provided to the employee each pay period.
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