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What’s in the act?
First, it is important to understand the substance of the act. The effective date of July 1, 2022, gives employers plenty of time to plan and prepare for compliance. Under the act, all employees of private employers, regardless of part-time/full-time, exempt/non-exempt, temporary/permanent status, are eligible to accrue one hour of earned sick leave for every 30 hours worked (exempt employees are assumed to work 40 hours per week) beginning on the employee’s first day and available for use immediately.
 Cristin Heyns-Boulisman 
There is no maximum accrual; however, the act does limit use to 64 hours per “12-month period” with the balance carrying over from year to year. Employers need not worry about liability associated with the accrued time because the act clearly states that it is not to be paid out upon separation from employment. Employers also get to choose the “12-month period” from a list of options that include a calendar year and any fixed 12-month period such as a fiscal year or the employee’s anniversary year. Employers should consider their ability to consistently administer whichever period they elect.

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