The New York City Department of Consumer and Worker Protection (DCWP) has finalized new rules (the “Rules”) implementing the recent amendments to the New York City Earned Sick and Safe Time Act (“ESSTA”), which we previously discussed here. The Rules, effective July 23, 2026, expand upon the ESSTA amendments to address important topics including the new 32-hour unpaid sick/safe leave requirement. Importantly, the Rules also clarify several open issues that the ESSTA amendments left unanswered.
New Nomenclature: “Sick/Safe Time” Becomes “Protected Time Off”
The Rules replace the term “safe/sick time” with “protected time off” and confirm that “protected time off” carries the same meaning as “safe/sick time” under the ESSTA.
“Immediately Available” Hours: A Key Clarification for Exempt Employees
The Rules introduce the term “immediately available hours” to describe the newly required 32 hours of unpaid protected time off that must be available for use at the start of employment and at the beginning of each subsequent year. This new terminology likely responds to employer concerns about satisfying the “unpaid” leave requirement for exempt, salaried employees. The Rules expressly state that employers may satisfy their obligation to provide 32 “immediately available” hours by providing some or all of these hours as paid leave. The Rules also affirmatively state that employers should pay for these 32 hours of immediately available hours when necessary to comply with other legal...
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